Defendant shall be punished by a fine of 1,4750,000 won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person who operates E, an exporter of clothing in Jongno-gu Seoul Metropolitan Government D.

If it is intended to export or return goods, the name, size, quantity and price of the relevant goods, and other matters prescribed by Presidential Decree shall be reported to the head of a customs office and no false declaration shall be filed in filing a declaration.

Nevertheless, the Defendant, while exporting clothing, etc. to Japan, had the head of a customs office decide to file a false export declaration in order to avoid exposure to the general income tax source. On August 5, 2012, the Defendant: (a) shipped 387 Won/Sheet (Korean Won 7,323,554 won) into the Busan International Passenger Terminal through G, a transportation agency, through G, to export to F, which is a Japanese customer; (b) filed a false report with the head of a customs office on the name, size, quantity, and price of the goods, the exporter’s trade name, etc.; and (c) filed a false report on the name, quantity, etc. of the goods in question with the head of a customs office from July 17, 2013, from that time until July 17, 2013, through G and H, and filed a false report on the name, quantity, etc. of the goods in question with the head of a customs office.

Summary of Evidence

1. Statement by the defendant in court;

1. Each legal statement of a witness I, J and K;

1. A copy of the transport cost, demand for the price of goods, and electronic output related to the delivery;

1. Application of Acts and subordinate statutes on suspicion of smuggling exports of clothing;

1. Articles 276(1)4 and 241(1) of the former Customs Act (Amended by Act No. 11602, Jan. 1, 2013; hereinafter referred to as the “former Customs Act”); each of the former Customs Act concerning criminal facts (including the fact of false declaration by December 31, 2012; hereinafter referred to as the “export date”); Articles 276(2)4 and 241(1) of the former Customs Act (Amended by Act No. 12027, Aug. 13, 2013; hereinafter referred to as the “former Customs Act”)

1. Determination of a fine under the former part of Article 37 of the Criminal Act, Article 278 of the Customs Act (Article 38 (1) 2 of the Criminal Act shall not apply): KRW 250,000 for each offense.