Defendants shall be punished by a fine of KRW 2,500,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A As the representative of the agricultural company in the public city D, a person who is engaged in the sale of mushroom seeds by importing, cultivating, and selling mushroom seeds from China as the representative of the agricultural company in the public city B, and the defendant corporation B is a corporation that imports shot mushroom seeds necessary for growing mushroom seeds from China and cultivates and sells shot mushroom mushroom seeds.

Any person who intends to import goods shall file a declaration thereon with the head of any customhouse on the name, standard, quantity and price of the relevant goods and other matters prescribed by the Presidential Decree, and in this case, he shall not file a false declaration on any dutiable value in order to excercise

1. Nevertheless, Defendant A, through the Busan Customs Office on May 7, 2013, filed an import declaration number of approximately 42,00 kg, which was KRW 23,400,00 in the Republic of Korea, and Defendant A evaded customs duties worth KRW 1,300,000 equivalent to the difference between 14,40,000 and 1,300,000 in the total amount of six times from May 7, 2013 to October 30, 2013, including the fact that the actual transaction price was 23,40,000 US dollars and the actual transaction price was 1,40,000 US dollars, and customs duties equivalent to KRW 5,40,000 in the aggregate amount of USD 62,136 ($ 106,540,242 in the Republic of Korea).

2. Defendant B Co., Ltd. is a corporation and did not prevent in advance the acts described in paragraph (1) which A performed in relation to the business of the corporation.

Summary of Evidence

1. Part of the Defendants’ legal statements

1. Legal statement of witness F;

1. Police investigation report [1 (j) - Certified copy of corporate registry, calculation data of import price of overseas suppliers (GG), copy of sales contract of overseas suppliers (Hg), appraisal report of goods), police investigation report (3rd - copy of investigation data on the case of evasion of customs duties, copy of investigation data on the case of evasion of customs duties, and copy of import declaration, such as import declaration);

1. The Defendants and the defense counsel regarding the details of import, remittance, and IBK bank account transactions (J) Defendants and their defense counsel’s arguments.