A defendant shall be punished by imprisonment for one year.

Punishment of the crime

On July 15, 1996, the Defendant established D Co., Ltd., a company engaged in the export business of direct water source export No. 302 of Seoul Jung-gu, Seoul, with its trade name changed to E Co., Ltd. on June 15, 2001.

The Defendant, even though he is unable to apply for a simplified fixed amount refund rate table applied to the simplified fixed amount refund rate table as determined by the Commissioner of the Korea Customs Service, did not directly manufacture or process export goods and applied for a refund of customs duties.

1. On March 5, 2001, the Defendant violated the Customs Act: (a) filed an export declaration number with the Seoul Customs office on March 5, 2001 under the Export Declaration No. 010-10-01-0130698-8; (b) on April 30, 2001, the Defendant entered the export declaration number as “manufacturer”; (c) the name as “SIK SCARS 100% SCARF”; and (d) tariff classification number as “621.00”; and (c) issued an export declaration number with the export declaration number of KRW 321,361,052; and (d) completed the export declaration number with the export declaration number of KRW 321,361,052; and (d) completed the export declaration number of direct source goods for the export goods with the “stock company’s pattern” character as “manufacturer; and (d) completed the export declaration process agreement with the 2001.

After that, on March 16, 2001, the Defendant applied for a simplified fixed amount refund of KRW 9,640,830 from March 16, 2001 to March 24, 2003, for customs duties of KRW 246,45,02 in total on 38 occasions, as shown in attached Table 1 of the List of Offenses Act, for a simplified fixed amount refund of KRW 321,361,052, an export declaration number of KRW 010-101- 01,3698-8,052.

Accordingly, the defendant over 38 times.