Defendant shall be punished by a fine of KRW 1,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

G is the representative of corporation I in Gangnam-gu H 1st floor, Gangnam-gu, Seoul, and the defendant is the director in charge of the import affairs of the above corporation I.

1. No person who files an import declaration on a violation of the Customs Act relating to the evasion of customs duties shall file a false declaration on the dutiable value, customs duty rate, etc. in order to affect the determination of

Nevertheless, on May 16, 2013, the Defendant, upon G’s instruction, imported 3,00 of the Chinese mother and child in China (FLAT PPEP) through the Incheon Airport Customs Office, to the import declaration number J., and reported the price of the goods by drawing up and submitting a invoice stating the unit price of the goods under the actual price of US$ 12,000, which is below US$ 1500, and subsequently, evaded customs duties of KRW 926,587 on the difference between US dollars 10,50 (Korean Won: 11,582,340 won).

From that time until February 12, 2015, the Defendant evaded customs duties of KRW 23,134,932 for KRW 231,84,348 in 231,84,348 in total, as shown in attached Table 1.

2. No person who files an import declaration in violation of the Customs Act shall file a false declaration on the name, standard, quantity, price, etc. of imported goods when he/she files an import declaration;

Nevertheless, on January 27, 2014, the Defendant received instructions from G and filed a false declaration by setting up and submitting a invoice in which the actual price of the goods is less than US$ 366 even though the actual price of the goods is less than US$ 366.

From that time until November 12, 2014, the Defendant imported goods, such as attached Table 2, a total of eight times in total, from that time, and filed a false declaration of KRW 2,225,590, even though the actual price of the goods was KRW 8,984,810.

Summary of Evidence

1. The defendant's oral statement in the first trial record;

1. A protocol concerning examination of the police concerning L;

1. An import declaration;