Defendant

A Imprisonment of eight months, and Defendant B shall be punished by a fine of 7.8 million won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A as the representative director of B, a person who exercises overall control over the business of the company, and the defendant B is a corporation established for the purpose of manufacturing and selling clothes.

1. No person shall import any dutiable value, customs duty rate, etc. without filing a false report or filing a false declaration in order to affect the determination of the amount of duty;

Nevertheless, around July 16, 2012, the Defendant, when filing an import declaration of the Incheon Customs Office’s Maurts for women, filed an import declaration with 24,218 dollars, but filed an import declaration of USD 10,894, and subsequently, avoided customs duties of USD 1,996,870 on USD 13,324, which is the difference, from that time until May 12, 2014, and subsequently, evaded customs duties of KRW 100,232,370 in total over 156 times, such as the attached list of crimes (tax evasion and evidence) in the same manner.

2. Defendant B, at the time and place specified in paragraph (1), committed the above violation against Defendant B, who is the representative director of the Defendant, regarding the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Records of seizure and the list of seizure;

1. The export performance of the LAB, the revenue and settlement performance of the LAB, the details of the opening and settlement of the LAB, the details of the sales deposit, the import declaration statement, and the application of the statutes of sales

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: Articles 270(1)1 and 241(1) of the Customs Act and choice of imprisonment

(b) Defendant B: Articles 279(1), 270(1)1, and 241(1) of the Customs Act

1. Aggravation for concurrent crimes;

(a) Defendant A: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

(b) Defendant B: the former part of Article 37 of the Criminal Act and Article 278 of the Customs Act (the provision on aggravation of restriction on concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply and the fine shall be imposed and added up for each violation of the Customs Act)

1. Defendant Company B: 7.8 million won (156 times x 50 thousand won) (15 million won);

1. Defendant A: Criminal Act;