1. Defendant A shall be punished by imprisonment with prison labor for one year;

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

1. Defendant A

(a) No person who intends to export goods shall file a false declaration with the head of any customhouse on the name, standard, quantity, price, etc. of the relevant goods;

Nevertheless, on May 23, 2012, the Defendant exported the clothing ledger materials (WOVN FABRIC) 1,620YD with the Incheon Customs Export Declaration Number D, and filed a false declaration (US$ 1,334 US$ 1,525,612 US$ 2,916, which is the actual price) from that time until July 24, 2013, from that time, the Defendant filed a false declaration (US$ 1,334 US$ 1,525,612 US$ 1,54,456 US$ 27 times in total, such as WOEN FABRIC) 417,103 US$ 264,349 (264,549 US$ 154,549,749,749).

(b) No person who intends to export goods shall manipulate the price of the relevant goods for the purpose of acquiring any property or property benefits, and file a declaration thereon with the head of a customs office;

Nevertheless, the defendant, while exporting the raw materials of the clothing ledger, has attempted to manipulate the prices lower than the actual prices in order to reduce the burden of value added tax at the time of import to report to the customs office.

On August 14, 2013, the Defendant exported the clothing ledger materials (WOVN FABRIC) at 760YD around August 14, 2013, and filed a report (the amount of US$ 961,063,702) at 1,786 below the actual price (the amount of US$ 961,063,000,000) from that time until July 19, 2016, 80 times in total as shown in the attached Table 2 of the total of 197,000,000 US dollars 2,631,078,000, but the actual price was reduced to 1,657,021,000 US$ 1,647,021,000.

(c)

Any person who imports goods from a foreign country evaded customs duties and files an import declaration thereon shall be a dutiable value or value to affect the determination of the amount of customs duties.