Defendant shall be punished by a fine of KRW 15,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The Defendant: (a) was a person operating dry fish products import and wholesale and retail B; (b) imported spawn spawns of China, which are items of high-rate tariff (20%) items, with intent to avoid part of customs duties by reporting the import unit price to customs offices lower than actual ones in order to affect the determination of the amount of customs duties.

On August 4, 2008, the Defendant, while importing 20 tons of USD 148,000 (DNONNG JINCHG SAFOD COTD) from the Incheon Customs, filed a report number C on August 4, 2008, filed a tax evasion of KRW 7,778,372 to be imposed on KRW 38,860 for the difference by reporting the reported price to be lower than US$ 110,000.

In addition, from that time to February 19, 2010, the Defendant evaded the total amount of KRW 50,795,056 by reporting the reported value over 11 times as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A statement on the details of business information of B, etc., the details of import and settlement of B, etc., the details of import and settlement of B, etc., rats, etc. in the Republic of Korea, entry and departure details, B, and D, and each import declaration;

1. Application of Acts and subordinate statutes on investigation report (B evasion tax correction notice);

1. Article 270(1)1 and Article 241(1)1 of the former Customs Act (amended by Act No. 10424, Dec. 30, 201; hereinafter the same shall apply), Articles 270(1)1 and 241(1) of the same Act, the applicable law for criminal facts, and the choice of fines

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 278 of the former Customs Act (Article 38 (1) 2 of the Criminal Act shall not apply, but the amount of fine for each violation shall be calculated and added up);

1. As to the offenses of 2.5 million won, 2,4,8,9, and 10,000 won, 50,000 won, 2.5 million won, 3, and 11 each fine for the offenses of 1.5 million won, 650,000 won, 2.5 million won, 3, and 5,000 won each of the offenses of 1,50,000 won, 2.5 million won (=2.5 million won x 3 times x 1.2 million won x 5 times x 2,00 won); and

1. The Criminal Act for the detention of a workhouse;