Defendant shall be punished by a fine of KRW 15,000,000.

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

Punishment of the crime

If it is intended to export or return goods, he/she shall report to the head of a customs office on the matters prescribed by Presidential Decree, such as the name, size, quantity and price of the goods concerned, the trade name and the business registration number of

Nevertheless, the small clothes of the East gate or South gate, which exported clothing to Japan, would be ordered to export clothing within the imminent period from the customers of Japan, instead of filing a normal export declaration in the name of the exporting company, in lieu of filing an export declaration under the name of the exporting company, stating only the item and quantity without stating the price prior to 1 to 2 days before the date of shipment, and issuing directly to the final transportation agency or referring to the word "Kadama".

If an intermediate transport agency delivers to a final transport agency via an intermediate transport agency, the intermediate transport agency: (a) packages the clothing received from the exporter; (b) prepares a stalking list; (c) issues the final transport agency; and (d) estimates the type and quantity of clothes anticipated based on the existing transaction before receiving a request for the export agency; and (c) submits in advance an export declaration stating the export price at the price equivalent to the commission of the final transport agency’s own goods or third party’s name, “the export declaration stating the export price at the price equivalent to the agency’s fee, such as stacks, balks, and balkets,” and the final transport agency has been in practice of exporting the goods different from the above reported goods, using an inaccurate export declaration with the export declaration in advance, by shipping them to a Japanese trucking vessel.

When the Defendant made or purchased the clothes ordered by the customers of Japan and then made it difficult to load them within a fixed period of time after submitting a normal export report, the clothing is used as above.