Defendants shall be punished by a fine of KRW 2,600,000.

Defendant

If A does not pay the above fine, 50.

Punishment of the crime

Defendant

A is the representative director of corporation B with the office in the first floor of Seocho-gu Seoul Metropolitan Government, and the defendant B is a corporation with the purpose of importing and selling food, etc.

1. No person who imports goods of Defendant A shall import goods without filing a false report or filing a false declaration on the dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties;

Nevertheless, on April 5, 2012, the Defendant, at the Incheon Airport Customs office, filed an import declaration with D on April 5, 2012, about KRW 2,250 kg purchased from Thailand’s “D” around that time, and filed a false declaration that the purchase price of the goods was USD 8,425, but was less than USD 4,50, and thus, the Defendant evaded customs duties of KRW 1,351,450 for the difference.

In addition to this, the Defendant filed an import declaration on the solar net height of Thailand over 13 times in total, as shown in the attached list of crimes, from that time until June 15, 2012, with a total of 13 times, the Defendant evaded KRW 27,305,300 in total amount of customs duties imposed on him by filing and accepting the declaration.

2. Defendant B, at the above date and place, committed an act of evading KRW 27,305,300 as stated in the list of crimes in relation to the Defendant’s business.

Summary of Evidence

1. The defendant A's partial statement

1. Comparison between the details of the import declaration by the suspected enterprise, the details of the import declaration by the domestic net, the details of the price by the suspected enterprise, the details of the sending price by the suspected enterprise, the details of the sending price by the suspected enterprise, and the details of

1. Application of Acts and subordinate statutes to written appraisal;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Articles 270(1)1 and 241(1) of the Customs Act (Selection of Fines);

B. Defendant B: Articles 279(1), 270(1)1, and 241 of the Customs Act.