Defendant

A shall be punished by imprisonment for eight months, by a fine of 8,00,000 won for Defendant B.

except that this judgment.

Criminal facts

Defendant

A is the representative director of the “stock company B” in Sungnam-si, Sungnam-si, Section C and Section 102, and Defendant B is a corporation that engages in clothing manufacturing, sales, etc.

1. No defendant A shall make a false declaration on the dutiable value, customs duty rate, etc. in order to affect the determination of the amount of duty;

Nevertheless, the Defendant: (a) filed an import declaration with a customs office at actual prices, including production costs, transportation costs, and other incidental expenses in the course of entrusting the clothing in China; (b) intended to evade customs duties by reporting the import declaration price lower than the actual price due to the lack of competitiveness in supply competition with the domestic Chapter; (c) around March 7, 2011, at the Incheon Customs office located in Jung-gu, Jung-gu, Incheon, the import declaration number of 717 PCs for male clothing (number D); (d) was false as if the actual processing cost for the above clothing was USD 4,780, but the difference was 2,868, and filed a false invoice with the customs office, and filed a false invoice of USD 1,192, and KRW 282,490,000, USD 2865,000, KRW 1977, KRW 297,797,000 and KRW 1765,000,000.

2. The Defendant B, a representative of the Defendant, evaded customs duties as described in paragraph (1) in relation to the Defendant’s business at the time and place described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Corporate information, revenue performance, export performance, foreign currency transfer statement, appraisal statement, and application of laws and regulations.