Defendant shall be punished by imprisonment for a term of 12,070,000 won and fine of 12,070,000 won.

The defendant does not pay the above fine.

Punishment of the crime

"2014, 402"

1. Where any person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes and the Customs Act intends to export, import or return goods, he/she shall report the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree to the head of the relevant customs office, and where he/she intends to re-import goods for which an export declaration is accepted as foreign goods under the Customs Act, the name,

Nevertheless, around October 2010, D, E, F, and G (hereinafter “D, etc.”) filed a false export declaration on the vessel supplies (goods used in ships) produced by KT&G as if they were exported to China, and then carried them into the Republic of Korea without exporting them, and divide profits therefrom. E takes the role of exporting duty-free tobacco from KT&G and supplying it to D for export, F takes the role of preparing and submitting documents related to export declaration in the name of “H”, “I”, “J”, “K”, “L”, and “M”, G took the role of exporting duty-free tobacco with N (G’s birth), and “O (F’s birth)”, and after receiving container-free tobacco again into the container-free shop (YC) and then selling it to D, the Defendant took the role of selling it to D 1 and selling it to D 2.

D, etc. around December 28, 2010, to the Incheon Customs Office located in the Yellow Sea in Jung-gu Incheon Metropolitan City, a tobacco export declaration (export declaration P) shall be filed in the name of the Incheon Customs Office, and no duty-free tobacco shall be entered in the cargo waybill S's export container from the R warehouse located in Jung-gu Incheon Metropolitan City on the same day.