Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of five thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the actual representative of Company B in Yeonsu-gu Incheon Metropolitan City, and Defendant B is a corporation with the aim of exporting secondhand construction machinery with Vietnam, etc.

1. Where a person intends to export goods of Defendant A, he/she shall file a report thereon with the head of the relevant customs office on the name, standard, quantity and price of the goods concerned, and other matters prescribed by Presidential Decree, and shall not file a report by manipulating the price of the goods with the intention to obtain any property or property benefits or to enable any third

Nevertheless, on January 9, 2014, the Defendant exported "DOOSN DX 140W" at the Incheon Customs Office, and received a request from a mid-term importer of the mid-term import to demand the export declaration at a low price to lower taxes, and reported the actual price of the above mid-term import to US$ 45,000, even though it is US$ 40,000.

In addition, from January 9, 2014 to December 29, 2015, the Defendant filed an export declaration of low-price of USD 6,694,00 in total on 148 occasions, including USD 7,425,368,596 in Korea) equivalent to USD 5,307,200 ($ 5,884,868,131 in Korea).

2. A, the actual representative of Defendant B’s Defendant B, reported the price of the exported goods as above in relation to the Defendant’s business at the above time and place.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of the Acts and subordinate statutes to each investigation report, information analysis report, B export performance, the purchase and receipt record of bills of exchange, each transaction record, seizure records, list of seizures, export declaration records, and copies of cash receipt and receipt records, including invoice by case of export declaration;

1. Article 270-2 subparag. 3 and Article 241(1) of the Customs Act; Article 279(1), Article 270-2 subparag. 3 and Article 241(1) of the same Act; Article 279(1), Article 270-2 subparag. 3 and Article 241(1) of the same Act.