Defendants shall be punished by a fine of KRW 3,500,000.

Defendant

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

Punishment of the crime

Defendant

A Co., Ltd. is a company whose main business is the export and import of clothes in the counter E and 203 Changwon-si, and the defendant A is a person in charge of export and import customs duties while working as a management director in the above company.

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 a dutiable value in order

1. On July 10, 2015, Defendant A filed an import declaration with the head of Masan Customs Office for men who imported from “FCOD” company B, and filed an import declaration with the head of 45,000 for men who imported from “FCOD” company B, Defendant A evaded customs duties of 9,711,000 won for the difference of 74,70,000 won by filing an import declaration, even though the total amount of the raw materials and the processing costs was KRW 118,04,50,000 for the actual transaction amount of KRW 118,049,50,000 for the processing costs.

In addition, the Defendant, from that time until February 10, 2018, imported the Chapter 217,385 of male bubly washes 217,385 in total four times, such as the list of crimes in violation of the Customs Act (tax evasion), and subsequently, evaded customs duties of KRW 42,928,830 on the difference between the actual transaction amount and the import declaration amount in the above manner.

2. Defendant B, as stated in the above paragraph (1), committed an act of violating the Customs Act in relation to the Defendant’s business as Defendant A’s employee.

Summary of Evidence

1. Part of the Defendants’ legal statements

1. A protocol concerning the examination of suspect of H with respect to the police;

1. Statement made to I by the police;

1. Police seizure records and list of seizure;

1. Each investigation report and investigation report;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 270(1)1 and Article 241(1) of the Customs Act; the choice of fines for criminal facts - Defendant B: Articles 279(1), 270(1)1 and 241(1) of the Customs Act; Articles 279(1), 270(1)1 and 241 of the Customs Act.