Defendants are acquitted.

1. Defendant B is the representative director of A, a corporation located in Yangyang-si, Yangyang-si, and Defendant A is a corporation with the purpose of manufacturing and wholesaleing non-ferrous metal pipes and emuls at the above location. A.

No one who violates the Foreign Trade Act shall export goods, etc. produced in a foreign country by means of obtaining a certificate of origin with false content, etc. as if they were the Republic of Korea.

Defendant

B imported non-processed felcocogn in China from China, and manufactured the same kelcognium, a finished product, through processing processes such as domestic artificial combustion, confirmation, heat treatment, etc., and then exported it to third countries such as Hong Kong, Belgium, China, and China, the origin is not changed due to the lack of substantial transformation to give essential characteristics to the domestic processing itself, and the origin is not changed. However, even though the import price of imported raw material is increased by the total production cost, but the total production cost is less than 85% of the total production cost and the origin is not changed, even if the origin is not changed, the origin of the product is reported to Korea (KR) and the export declaration certificate is issued, and the certificate of origin is submitted to the Korea Chamber for this purpose and is planned to be exported to foreign buyers by means of providing it to foreign buyers after obtaining the certificate of origin indicated in Korea.

As a result, on November 14, 2007, Defendant B manufactured goods equivalent to KRW 29,851,133 of the export price of the Dong-Nelg export price of 2,201km 2,201km g, a finished product, by processing, such as human origin, confirmation, heat treatment, etc., from among the Republic of Korea-Nel gold mill in Korea, imported as Import DeclarationF at its factory on November 14, 2007, and submitted a export declaration certificate on January 9, 2008 as if Korea was a major country in filing an export declaration with the Incheon Customs, and then the export declaration certificate was issued at the port of Busan as if Korea was a major country.