A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 3,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who operates F in D, Seoul, Gwangjin-gu, and the first floor in Seoul Special Metropolitan City, Nowon-gu.

1. Any person who violates the Customs Act shall not make a false declaration on the price of goods when he/she files an import declaration with the head of a customs office while importing such goods from foreign countries;

On April 12, 2013, the Defendant filed an import declaration with the Busan Customs Office, on G, with the Republic of Korea, the import declaration of the Vietnamese Po (DDR JERK FIES) 2,400CT in the name of D, and filed a false declaration with the U.S. dollars 144,000 even though the actual import price is US$ 196,800.

In addition, the Defendant filed an import declaration of Vietnamese 12,00C over a total of five times from April 12, 2013 to August 6, 2013, as indicated in the list of crimes reported falsely, and filed a false declaration of USD 720,00 ($ 819,361,440) even though the actual price is USD 970,588 ($ 1,104,654,921).

2. Any person who violates the Customs Act shall not make an import declaration with the intention to manipulate the price of goods for the purpose of acquiring any unfair property benefits;

Nevertheless, the defendant had the intention to evade the value-added tax by falsely reporting the dutiable value for the benefit of business.

On October 14, 2013, the Defendant filed a false declaration with the Busan Customs Office on the import declaration, the import price was US$ 144,000 even though the actual import price was US$ 197,650.

In addition, the Defendant filed an import declaration of 23,60CT from October 14, 2013 to June 4, 2015 under the name of D and F for totaling 13 times from around October 14, 2013, and filed a false declaration of USD 1,520,40 ($ 1,623,475,872 in the Republic of Korea) even though the actual price is USD 1,94,548 ($ 2,072,745,122 in the Republic of Korea).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the prosecution and the police interrogation of the accused;

1. Investigations and reports (application for a warrant of search and seizure);