[Defendant A] The defendant shall be punished by imprisonment for six months and a fine of ten million won.

The above fine shall not be paid by the defendant.

Punishment of the crime

Defendant

A is the representative director of Defendant B in Mapo-gu Seoul Metropolitan Government, and Defendant B is a corporation that engages in trade in goods, such as clothes in China.

1. When a person intends to import goods, he shall file a declaration thereon with the head of any customhouse on the name, standard, quantity and price of such goods and other matters as prescribed by the Presidential Decree, and in this case, he shall not file a false declaration on the dutiable value in order to exercise influence

Nevertheless, the Defendant, through the Incheon Customs Office on January 16, 2012, cleared 69,623 of clothes 69,623 for female women in Korea, and subsequently, evaded customs duties of KRW 4,558,380 by filing a false declaration as if the actual price of the above goods was either US$ 71,061 or US$ 41,107, and subsequently, evaded customs duties of KRW 4,558,380 at low price on 52 occasions from around that time to December 1, 2015, as indicated in the list of crimes in attached Table 918,908 (market 1,66,727,260 won) on the aggregate of customs duties of KRW 13,037,910 on the difference between the actual price of goods and the import declaration amount.

2. The Defendant B, a representative director of the Defendant, committed an act of evading KRW 133,037,910 in total customs duties on the difference between the actual price of goods and the amount of import declaration over 52 occasions, as described in paragraph (1), as stated in paragraph (1), and the customs duties on the amount of 918,908 (2,66,727,260 won at the market price).

Summary of Evidence

1. Defendant A’s legal statement

1. Each investigation report (one time, twice);

1. Seizure records;

1. A detailed statement of customs clearance, an import declaration, and a detailed statement of the delivery in the Eth of subparagraph 2 of the voltages No. 1 to 2012;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 270 (1) and (1), Article 241 (1) and Article 275 of the Customs Act, and Article 279, Article 270 (1) and Article 270 (1) 1, and Article 241 (1) of the Customs Act, and Article 270 (1) and (1) of the Customs Act, and Article 241 (1);

1. Defendants among concurrent crimes: the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act.