A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Customs Duties)

B. Violation of the Food Sanitation Act

(c) Violation of the Agricultural Products Quality Control Act;

D. Violation of the Customs Act

(e) Violation of the Foreign Exchange Transactions Act;

1.(a)(c)(d)(a)a;

2.(a)(c)(d)(e)(B);

3.(a)(c) C

4.B.D. A Co., Ltd.

X

Attorneys Y (for defendant A)

Law Firm, Attorney Z (for the defendant B)

May 9, 2008

Defendant A shall be punished by imprisonment of three years and fine of 93,68,680 won, by imprisonment of two years and fine of 93,668,680 won, by imprisonment of six months and fine of 623,434,00 won, by imprisonment of six months and fine of 623,434,00 won, and by fine of 10,000 won, and Defendant A shall be punished by a fine of 10,000 won. If Defendant A, B, and C fail to pay the above fine, each of the above Defendants shall be detained in the workhouse for a period calculated by converting 2,00,000 won into one day: Provided, That a fraction amount shall be one day: 16 days prior to the date of detention of the judgment, the above imprisonment with labor for Defendant A, and 120 days shall be included in the above imprisonment with labor for

However, with respect to Defendant C, the execution of the above imprisonment shall be suspended for one year from the date this judgment becomes final and conclusive.

To order the Defendants to pay an amount equivalent to the above fine.

Criminal History Office

1. Defendant A and B shall import and sell Chinese head of China, the import of which is prohibited from import from G, a general luxian, in China, to Vietnam, by disguisedly reporting the import declaration price at a lower level than the actual purchase price, and are willing to evade customs duties, by reporting the import declaration price at lower than the actual purchase price;

A. On December 8, 2006, through Busan Customs Office located in Jung-gu in Busan, the origin of the above heading 21 ton of the Chinese heading 21 ton of the Republic of Korea whose import is prohibited from D, sent the country of origin to Vietnam with the country of origin marked in Vietnam, sent the country of origin marked in Vietnam with the country of origin marked in Vietnam as the country of origin marked in Vietnam, and made the country of origin marked in Vietnam with the country of origin marked in Vietnam. On December 8, 2006, the above heading 21 ton of the cost of the above heading 153,88,462 ton of the goods of the Republic of Korea was imported with the purpose of selling the domestic heading for the purpose of selling the domestic heading whose import is prohibited, and the non-imported import without obtaining the necessary permission;

B. The fact of importing 21 ton of the above heading as referred to in the preceding paragraph is that the purchase price of the above heading 21 ton from D is US$163,800 (limited to US$153,88,462), but the purchase price of the above heading is low to US$81,900 (limited to US$ 76,944,231) as stated in the attached Table 2 No. 1, as shown in the attached Table No. 2, the above heading 21 ton of the above heading 23,083,270 (limited to US$ 76,94,231) and then imports customs duties on the difference by evading customs duties of US$23,083,270

2. (a) Defendant A, B, and C are invited to import and sell in Korea, subject to prohibition of importation from D, China-China, through a disguised importation of Vietnam;

Defendant A and B purchased 42 tons of Chinese heading 42 tons of the Republic of Korea, the import of which is prohibited from D and sent them to coalers in Vietnam with the country of origin indicated in Vietnam, and had carboners mark the country of origin of the above heading with the country of origin indicated in Vietnam. Defendant B and C import the country of origin of agricultural products with the country of origin marked with the country of origin indicated in Vietnam on December 13, 2006 through Busan Customs Office located in Busan Central District on December 13, 2006, the amount of the cost of the above heading 42 tons of the cost of the goods 305,405,100 won in the name of the corporation A operated by C, as shown in Section 1 No. 2 of the List of Crimes No. 1, 2006, by importing the country of origin of agricultural products with the purpose of selling the heading domestic heading whose country of origin is prohibited, and without obtaining the necessary permission.

B. Defendant A and B conspired to report the import price at lower than the actual purchase price in order to evade customs duties while importing head of head of head of head of head of head of head of head of head of head of head of the Gu as described in the preceding paragraph. The import price of the head of head of the head of the head of the Gu as mentioned in the preceding paragraph is US$ 327,600 (limited to US$ 305,405,100), despite the fact that the purchase price of the head of the head of the above head of the Gu was US$ 327,600 (limited to US$ 305,405,100), Defendant A and B reported the purchase price at lower than US$ 163,800 (limited to US$ 152,702,50), thereby evading customs duties on the difference, thereby falsely reporting the customs price at lower than the actual purchase price.

3. Defendant A, B, to invite sale in Korea by importing heavy domestic heading, the import of which from D is prohibited, in disguised to North Korea exempt from customs duties;

(a) To have tendingianianianianian indicates the origin of China as North Korea. On January 17, 2007, through Busan Customs office located in Jung-gu in Busan, imported the equivalent of KRW 31,434,092 of the cost of the above heading 4 tons of the cost of the above heading 4 tons of the cost of the above heading 1,434,092, and in the same way in the same manner as the attached crime list 1,434,092 of the cost of the domestic heading 4 tons of the goods of the Republic of Korea over five times in total, including the imported goods of KRW 31,434,092 of the total cost of the 20 tons of the cost of the domestic heading 157,170,460 of the cost of the goods of each agricultural product, the origin of each agricultural product is falsely indicated, with the intention of selling the head of the domestic product whose import is prohibited, and with the necessary permission not obtained;

B. As described in the preceding paragraph, four tons of the above headal 4 tons were purchased from D to US$ 33,200 and imported, and the above headal 4 tons were falsely declared to be North Korea, which was exempt from customs duties, and were exempted from customs duties, thereby evading customs duties, 9,430,220 won in total five times in the same manner as in the annexed crime list 3 (Omission) in the same manner in the same manner as in the annexed crime list 3 (Omission), thereby evading customs duties of KRW 47,151,100; and

4. (a) Defendant A, B, and C are invited to import and sell in Korea, subject to prohibition of importation from D, China-China, through a disguised importation of Vietnam;

Defendant A and B purchased the Republic of Korea head 100 tons of middle-sea head 100 tons whose import is prohibited from D and sent the country of origin to coal farmers in Vietnam with the country of origin indicated in Vietnam, and made them use the country of origin indicated in Vietnam for the false indication of the country of origin of the above head c, Defendant B and C with the country of origin indicated in Vietnam on February 9, 2007, through Busan Customs Office located in Busan Central District on February 9, 2007, and then imported the goods of the above head 100 tons of the cost of the above head c18,028,90 won of the goods of the above head c in the name of the corporation C, as described in [Attachment] No. 1] 3(Omission 3(Omission) of the list of crimes in [Attachment], with the false indication of the country of origin of agricultural products, and with the importation of the domestic head 200 tons whose import is prohibited,

B. Defendant A and B conspired to report the import price at lower than the actual purchase price in order to evade customs duties while importing head of head of head of head of head of head of head of head of head of head of head of head of head of the Gu as described in the preceding paragraph. Defendant A and B, as described in the preceding paragraph, imported 100 tons of head of the head of the head of the head of the head of the above head of the head of the head of the head of the head of the Gu as described in the preceding paragraph, filed a provisional declaration of the purchase price at US$ 120,000 (limited to US$ 113,920,800) as stated in the attached Table 2 No. 3 (Omission) of the List of Crimes No. 3 (limited to US$ 113,920,80) on the difference, thereby evading customs duties 91,848,640 won on the difference.

5. Defendant A or B, in collusion,

6. When imports are made by means of false entry of 84 tons in Vietnam with 20 tons or less than actual purchase price, 3.0 U.S. dollars 327,60 U.S. dollars 27,000 or less than actual 60 U.S. dollars 40,000 won for the purpose of false entry of 60 U.S. dollars 20,000 won or less than 6.7 U.S. dollars 36,000,000 won for the purpose of false entry of 60 U.S. dollars 8,000,000 won and 6.3,000 U.S. dollars 6,000,000 won and 6,000 won and 6,000 won and 6,000 U.S. dollars 7,000 won and 6,000 won and 6,000 won and 6,000 won and 6,000 won.

Omission

Application of Statutes

1. Article applicable to criminal facts;

Defendant A and B: Article 270(2) and Article 241(1) of the Customs Act on Specific Crimes; Article 30(a) and Article 30(3) of the Criminal Act; Article 6(5)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes; Article 270(2) and Article 241(1) of the Customs Act; Article 30(a) and Article 47 of the Criminal Act; Article 7 of the former Food Sanitation Act; Article 74-2 and Article 30(a) of the Criminal Act; Article 30(2)7 of the same Act on the Aggravated Punishment, etc. of Specific Crimes; Article 40(2) of the same Act; Article 70(1) of the same Act on the Aggravated Punishment, etc. of Specific Crimes; Article 40(2) of the same Act; Article 70(3) of the same Act on the Aggravated Punishment, etc. of Specific Crimes; Article 270(1) and (2)7 of the same Act; Article 30(b) of the same Act

Articles 40 and 50 (Violation of the Customs Act due to Illegal Importation, and Violation of the Food Sanitation Act (Customs Duties) and each Food Sanitation Act on the Aggravated Punishment, etc. of Specific Crimes) of the Criminal Act are imposed on the crime of violating the Food Sanitation Act; the punishment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Customs Duties due to Illegal Importation); the punishment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) due to Illegal Importation; the punishment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) due to Illegal Importation; the punishment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) due to Illegal Importation; the punishment on the violation of the Aggravated Punishment, etc. of Specific Crimes (Customs Duties

1. Selection of punishment;

Article 6 (6) 5 of the Act on the Aggravated Punishment, etc. of Specific Crimes, concerning the violation of the Customs Act, the violation of the Food Sanitation Act, the violation of each Customs Act except the violation of the Agricultural Products Quality Control Act, the violation of the Food Sanitation Act, the violation of the Agricultural Products Quality Control Act, the violation of the Foreign Exchange Transactions Act, the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, and the violation of the Act on the Aggravated Punishment,

1. Aggravation for concurrent crimes;

Defendant A and B: Articles 37 (former part), 38 (1) 2 and 38 (1) 3, and 50 (limited to imprisonment with prison labor as provided for in the Act on the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) due to the Omission of Customs Duties, which has the largest punishment and nature of crimes, and the concurrent imposition of fines pursuant to Article 278 (1) of the Customs Act) of the Criminal Act; Defendant C: the former part of Article 37, Article 38 (1) 2 and 3, and Article 50 of the Criminal Act (limited to imprisonment with prison labor as provided for in the Act on the Aggravated Punishment, etc. of Specific Crimes (Customs Duties) due to the Omission of Customs Duties, which has the largest punishment and nature of crimes)

Defendant A: the former part of Article 37, Article 38 subparag. 2, and Article 50 of the Criminal Act (the penalty and penalty imposed on a violation of the Food Sanitation Act with the largest punishment)

1. Discretionary mitigation (limited to imprisonment);

Defendant A, B, and C: Each of the Articles 53 and 55(1)3 of the Criminal Code (The following consideration is given to the circumstances favorable to the sentencing)

1. Detention in a workhouse;

Defendant A, B, and C: Articles 70 and 69(2) of the Criminal Act

1. Inclusion of days of detention in detention;

Defendant A and B: Article 57 of the Criminal Act

1. Suspension of execution;

Defendant C: Article 62(1) of the Criminal Act (Discretionary grounds for discretionary mitigation)

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

The crime of this case in the reason of sentencing is a violation of the Foreign Exchange Transactions Act in order to import the Chinese head of the Republic of Korea, the import of which is prohibited due to disease and insect pests that may cause serious harm to Korean agricultural products, through the disguised origin from Vietnam or North Korea, and to evade customs duties by filing an import declaration at a price lower than the actual transaction price or by filing an import declaration to North Korea with duty-free North Korea.

In light of the fact that the Defendants committed the instant crime even though they knew that pests might cause enormous damage to Korean fruit farmers, the Defendants committed the instant crime with knowledge that the instant crime was committed in a systematic and planned manner, even if the Defendants excluded the Defendants from the preliminary crime, they amount to approximately KRW 183 tons, and the said head already sold in Korea, the total amount of customs duties evaded by Defendant A and B was approximately KRW 20 million, and Defendant A and B again committed the instant crime even if they had the same criminal record, such as the evasion of customs duties or the violation of the Foreign Exchange Transactions Act.

However, Defendant A paid all customs duties evaded, Defendant B, and C did not have much profit from the crime of this case, Defendant C was not involved in the crime of this case in collusion from the beginning, and all other circumstances favorable to sentencing, such as the age, intelligence, character and conduct of the Defendants, shall be sentenced to the same punishment as the disposition.

The presiding judge, the senior judge

Judges Nationwide

Judges Shin Jae-sung