A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall make a false declaration on any dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties when he/she files an import declaration on any goods.

Nevertheless, on January 5, 2016, the Defendant reported freezing A2,00 g, B1, 500 g, and C1st 750 g to the Incheon Customs Office on the importation declaration number B, the Defendant evaded customs duties of KRW 154,848,630 on September 12, 2018 by filing a false report on the unit price by the same method, including: (a) the actual unit price of Grade A2 for freezing A2 is USD 11,00; (b) the actual unit price of Grade B1 is USD 7, but USD 5; and (c) the actual unit price of USD C1 is USD 4,00,000; and (b) the Defendant evaded customs duties of KRW 2,469,590 on the aggregate of KRW 26,84,630 on September 12, 2018 by filing a false report on the unit price by the same method.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding C;

1. Statement made by the police in relation to D;

1. Seizure records;

1. A report on smuggling;

1. Report on investigation (as to the contents reported smuggling):

1. Report of investigation (as regards suspected articles mushrooms), tax rates, and import requirements for exports;

1. Results of the importation of E farming association corporations, and details of the average unit price of five farming association corporations;

1. To compare investigation reports (price analysis by other companies), F personal information, and imported unit price for the same overseas transaction place;

1. Investigation report (verification of details of accounts, such as suspects), and extractment of accounts in a new bank for the E agricultural partnership;

1. An extractment of the AFC;

1. A criminal investigation report (verification of the contents of the note submitted by the reporter), a copy of the note printed out by the informant, the whole import records of E, and each import declaration;

1. A report on investigation (Intermediate report on analysis of seized goods), a copy of a note A, and a statement on import;

1. Investigation report ( analysis of letters sent and received by A and C, and filing of printed materials) and text details;

1. Investigation report (SNS data analysis related to the C and A) and arrangement of details of money transactions;

1. An investigation report (the compilation of sights of suspected goods and copies of voltages).