1. The Defendants shall be punished by a fine of KRW 7.5 million.

2. When Defendant A does not pay the above fine.

Punishment of the crime

Defendant

A is the representative director of the (State) B in Ansan-si C and 1010, and the defendant (State)B is a corporation established for the purpose of importing and selling clothing for young children in Korea.

1. Defendant A exported the raw materials purchased in Korea to “D Company” in China, and entered into an entrustment contract with the said “D Company” using the above raw materials to process the clothing for young children.

The Defendant evaded customs duties of KRW 924,780 equivalent to KRW 11,59,772 of the difference in customs duties, excluding the original price exported, on March 26, 2011, by exporting the original group purchased from Korea to the “D Company” as an export declaration number E, and by importing it into the import declaration number F on March 26, 2011, and filing a report on a full-time processing visa with the exception of the original unit price exported, as well as evading customs duties of KRW 11,559,772 from that time until September 16, 2015, total of 145 bills of indictment from that time to September 16, 2015, but considering the difference as a clerical error. The Defendant evaded customs duties of KRW 1,369,38,179,179,44,140 equivalent to customs duties of KRW 124,140.

2. Defendant (State B) The Defendant, the representative director of the Defendant, evaded customs duties of KRW 112,44,140 in relation to the Defendant’s business as stated in the above paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Information analysis reports and investigation reports (report on correcting errors in crime sight lists and filing records);

1. Details of export and import declaration No.B, import declaration and Internet outputs, export declaration details, sales contract, omitted amount, and import declaration (G);

1. Application of Acts and subordinate statutes to the accusation and appraisal report;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 270(1)1 and Article 241(1) of the Customs Act (excluding punishment)

B. Defendant B: Articles 279(1), 270(1)1, and 241(1) of the Customs Act

2. The former part of Article 37 of the Criminal Code, Customs Act, of each aggravated concurrent crime.