A defendant shall be punished by imprisonment for not more than ten months and a fine not exceeding 18,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is an import agent of the processed clothes C or D.

No person shall evade customs duties by filing a false declaration of the dutiable value with the aim of influencing the determination of the amount of customs duties.

1. (State) In importing the clothing processed in China, the co-principal defendant and the above F, with the E representative director F, the above F, regardless of the price of the clothes and the clinical processing cost, paid a certain amount of money per 1,000 won unit of the clothes, as an import agency fee, to the defendant, and the defendant offered a customs clearance for importation in C’s name using a false seal prepared at a price lower than the actual one.

On January 16, 2012, the Defendant evaded customs duties of USD 4,362,20 that will be imposed on USD 28,64.63 from that time to March 11, 2013 by reporting the actual unit price to US$ 5 even though 2,643 was the male point of "2LJP108/109/110" model of "2LJPPPPPP 10" model 2,643, and then evading customs duties of USD 28,664.63 from that time by reporting the difference to US$ 28,664.63 from that time, as described in attached Table 1, the Defendant evaded customs duties of USD 768,81.09 from that time to March 11, 2013.

Accordingly, the Defendant, in collusion with the above F, evaded customs duties of KRW 9,351,520 to be imposed on KRW 1,406,550,603 in the difference by reporting the price of 26,045 and 9 others (total 74,363 points) lower than the actual market price.

2. (State) The co-principal defendant and the above I, with the H representative director I, imported the clothing processed in China. The above I notified the defendant of a lower unit price calculated by deducting the amount of the processing cost when requesting the import agency for the defendant, and the defendant prepared a false guide which was lower than the price notified by the above I and offered for import clearance in the name of D.

On August 24, 2012, the Defendant imports 580 sets of children's sports uniforms of the "KKN-2012/KPJ-2012" model of importation declaration number from the Incheon Customs around 24, 2012.