The punishment of the accused shall be determined by three years of imprisonment and a fine of five hundred million won.

The above fine shall not be paid by the defendant.

Punishment of the crime

The Defendant, as the representative of the “C” in the Gyeongnam Development Group B, had a higher rate of customs duty for agricultural products, such as dry River, imported from China, and had a lower rate of customs duty or reported it falsely to reduce the customs burden.

1. Violation of the Customs Act;

(a) No person who imports goods from a foreign country on which an import declaration is filed shall make a false declaration on the taxable price or rate of customs duty in order to affect the determination of the amount of customs duties;

1) On May 11, 2016, the Defendant filed an import declaration on May 11, 2016 with the Busan Customs Office of Busan, and with the import declaration on five tons in the Republic of Korea via Import Declaration D, the Defendant filed an import declaration on the actual price of which is 15,00 U.S. dollars, and subsequently evaded customs duties of 49,83,600 U.S. dollars 11,50 U.S. dollars (Korean Won KRW 13,221,205) whose difference is 15,00.

2) On July 12, 2016, the Defendant filed an import declaration with the Busan Customs Office on July 12, 2016 on the quantity of 7.98 tons in the Republic of Korea from China, and with the import declaration on July 12, 2016 on the quantity of 7.98 tons in the Republic of Korea from China, the Defendant reported the customs value of 2,330.16 U.S. dollars, which is the actual price of 17,619.84 U.S. dollars (Korea), and evaded customs duties of 27,719,920 won in the difference (Korean Won 20,53,280 won).

3) On September 9, 2016, when the Defendant filed an import declaration with the Busan Customs Office on September 9, 2016 on the quantity of 7.45 tons in the Republic of Korea from China to F, the Defendant filed an import declaration with the Busan Customs Office on September 9, 2016 on the import declaration on the quantity of 7.45 tons in the Republic of Korea, the actual price of which is 18,625 U.S. dollars but is 2,249.90, and evaded customs duties on 16,375.10 U.S. dollars (Korea), which is the difference, 24,972,910 won.

4) On February 6, 2017, when the Defendant filed an import declaration on the quantity of 8.28 tons in the Republic of Korea from the North Busan Customs Office on February 6, 2017 to the North Busan Customs Office, and on the import declaration on the quantity of 8.28 tons in the Republic of Korea to G, the Defendant filed a declaration on the dutiable value of 20,70 U.S. dollars (2,898 U.S. dollars), and evaded customs duties of 28,072,830 won in relation to the difference (Korean US$ 20,794,694 Won).

(b) Anyone who files a false declaration shall be entitled to import goods.