Defendant

A A shall be punished by a fine of KRW 10 million, and Defendant B shall be punished by a fine of KRW 3 million.

Defendant

A above.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established for the purpose of the business of manufacturing learning clubs and distributing learning materials, and the defendant A is the representative director of the above company.

Defendant

A

1. The name, standard, quantity, price, etc. of the relevant goods shall be reported to the head of a customs office before importing such goods;

From January 28, 2013 to October 20, 2015, the Defendant: (a) filed an import declaration (reported number C) of 153,660 U.S. dollars 55,65; (b) filed an import declaration (reported number C); (c) filed an import declaration of 153,660 U.S. dollars 27,654 U.S. dollars 27,654; and (d) evaded customs duties of 2,361,000 U.S. dollars 27,654 U.S. dollars 24 times in total from that time until October 20, 2015; (b) filed an import declaration by the same method; and (c) evaded customs duties of 29,675,7200 U.S. dollars 335,770 U.S. dollars 275,720.

Accordingly, the Defendant filed a false declaration of dutiable value in order to affect the determination of the amount of duty when filing an import declaration as above.

2. On January 28, 2013, the Defendant filed an import declaration (declaration No. 3,692,820 won of value-added tax on the aggregate of 32,425 U.S. dollars, on which he/she filed an import declaration of PAPER CARD, etc., and filed an import declaration (declaration No. 120, which was lower than US$ 60,000, from August 1, 2013 to August 1, 2013.

Accordingly, the Defendant filed a false declaration on the price of goods when filing an import declaration as above.

3. On August 13, 2013, the Defendant reported the actual import price of USD 1,222 to evade value-added tax, while filing an import declaration (report number D) with Pyeongtaek Customs around August 13, 2013.