Defendant

A shall be punished by imprisonment for six months, by a fine of 3,200,000 won for Defendant B.

However, the defendant A.

Punishment of the crime

1. The defendant A shall report to the head of a customs office the name, size, quantity, and price of the goods concerned, and other matters prescribed by Presidential Decree for importation of the goods, and shall not file a false report on the dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties;

However, on August 29, 2012, through the Incheon Customs Office located in Incheon around August 29, 2012, the Defendant: (a) filed a report on the actual price of the above goods at KRW 11,207,00; (b) filed a low declaration as if the actual price of the above goods was USD 4,922.4,00; (c) evaded customs duties equivalent to KRW 934,610 in 7,189,320; and (d) from August 29, 2012 to September 22, 2014, the Defendant filed a report on the actual lower of the import price by the same method over 16 times in total, and subsequently evaded customs duties equivalent to KRW 43,479,320,57,575,575,575,57,57,500.

2. Defendant B is a corporation with the purpose of clothes manufacturing and sales business.

A, the representative of the defendant, evaded the total amount of KRW 57,625,550 in the above manner.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each investigation report;

1. A written accusation;

1. Application of Acts and subordinate statutes to each import declaration, all of the matters to be registered, and a copy of each statement of funds;

1. Article 270(1)1 and Article 241(1) B of the Customs Act (selected to imprisonment): Articles 279(1), 270(1)1, 270(1)1, and 241(1)1 of the Customs Act; and Article 241(1)

1. A aggravated defendant for concurrent crimes: The former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act: Article 37 of the Criminal Act, the former part of Article 37 of the Criminal Act, and Article 278 of the Customs Act (a decision to impose a fine: 3,200,000 won in total, each violation)

1. Defendant A: Criminal Act;