A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

If the name, standard, quantity, price, etc. of the relevant goods is intended to be imported, such goods shall be reported to the head of the relevant customs office and shall not be imported as goods different from those on which

The Defendant imported freezing and dry dusts from China; when the Defendant imported freezing and dry dusts from China, the Defendant was willing to import and import the frozen and white dust in order to pay less customs duties than 270% of the customs duty rate when the freezing and dry dusts are 27% or less.

1. Around July 10, 2012, the Defendant brought a drilling from China into the D bonded warehouse located in Jung-gu Incheon Metropolitan City, Jung-gu, Incheon (B/L E) and filed an import declaration (F) with the freezing on August 8, 2012.

However, in fact, the trend 37,240km brought in by the defendant was mixed with 26,701kg of freezing and 10,539kg of dry sea.

Nevertheless, even though the Defendant knew of the foregoing mixing of freezing and dry and added goods, he/she received an import declaration, which is different from the imported goods, and then imported goods from the bonded warehouse around August 13, 2012.

2. Around July 10, 2012, the Defendant attempted to import smuggling: (a) brought the 40,000 km in which 30,400 km and 9,600 km are mixed with China into D bonded warehouses located in Jung-gu Incheon Metropolitan City, Jung-gu (B/L number G).

On August 14, 2012, the Defendant, despite being aware of the existence of freezing and dry and added mixing, intended to import the imported goods by importing them into a freezing market (H) different from those of the imported goods, and attempted to import them.

3. Around August 1, 2012, the Defendant prepared to import smuggling: (a) brought in (B/L number K) a white sea-type 40,00 kilograms from China into the bonded warehouse of the Jung-gu Incheon Branch, Jung-gu, Incheon; (b) on August 14, 2012, the Defendant was found to be exposed to customs officers while he/she filed an import declaration for freezing it, and tried to import it, from China to the bonded warehouse of the Incheon Branch.

Accordingly, the Defendant filed an import declaration on a freezing trend different from the imported goods.