Defendants shall be punished by a fine of KRW 15 million.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A is the representative director of Defendant B, and Defendant B is a corporation established for the purpose of export and import of clothing products.

No person who intends to export goods shall file a false declaration on the origin, etc. of the goods with the head of a customs office to affect the determination of the amount of customs duties while importing goods from a foreign country, and any person who intends to export goods shall not file a false declaration on the origin, etc. of the goods, and shall not export the goods, etc. as if the origin of the goods, etc. produced in a foreign country

1. Defendant A

A. The Defendant, in violation of the Customs Act due to the evasion of customs duty, intended to evade customs duties by filing a low-price declaration in lieu of receiving a refund of customs duties in the customs house, by importing and re-exporting products produced in China to Japan.

On October 9, 2009, the Defendant: (a) filed an import declaration with the head of Incheon Customs Office 1,944 of clothing 1,944 with China from China; (b) filed a declaration as if the actual transaction price of the goods was 23,308,228 won in Korea; and (c) filed a declaration on October 10 of the same month as if the actual transaction price of the goods was 14,010,128 won in Korea; and (d) evaded customs duties equivalent to KRW 1,208,752 equivalent to the difference of KRW 9,29,00 in Korea upon receipt of the declaration; and (b) evaded customs duties equivalent to KRW 1,208,752 in Korea upon receipt of the declaration; and (c) subsequently, as shown in Appendix I (Customs Evasion) from that time to August 16, 2012, the Defendant evaded the difference of KRW 25,470 in clothing 25 times in total as a global taxpayer.

B. The Defendant, due to a false declaration, responded to the request of the LINALUCAINC, an importer located in Japan, to supply Chinese products as Korean products, and to file an export declaration at the time of clothing export with the country of origin as Korean origin.

The Defendant was bound to the export declaration number D on September 20, 2012.