Defendant shall be punished by a fine of KRW 35,000,000.

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

Punishment of the crime

1. The name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office before importing the goods not declared;

Nevertheless, the Defendant and E conspired to import cosmetics from Japan without filing a declaration by omitting some items declaration, and around December 22, 2015, the Defendant purchased at a duty-free shop in the Incheon International Airport and then returned to the Republic of Korea. As to the cosmetics, the Defendant and E reported only four kinds of cosmetics, such as trademark hand-on, and four kinds of cosmetics, including trademark 5,529 points (the cost-free goods totaling KRW 164,087,552 won) as recorded in the list of crimes brought forward by smuggling, and filed an import declaration with the F Co., Ltd. as a duty-free taxpayer, and filed an import declaration with the importer, and did not file an import declaration.

The Defendant and E conspired to import cosmetics listed in the list of smuggling imported crimes, and attempted to import them in the process of customs inspection.

2. If a person files a false declaration on the dutiable value, customs duty rate, etc. in order to affect the determination of the amount of customs duties while importing goods from a foreign country;

Nevertheless, the Defendant and E had a mind to evade customs duties by importing cosmetics from Japan through low dutiable value import declaration.

A. On December 4, 2015, the Defendant and E filed an import declaration with respect to cosmetics that the Defendant purchased at the duty-free shop of the Incheon International Airport and returned to the Republic of Korea after being returned to the Republic of Korea, the Defendant and E filed an import declaration of 1,150 cosmetics of the kind, namely, 30,389,550 won, which were actually 30,385,000 won, as shown in the separate crime list (tax evasion) No. 1,045,378 won.