A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who is in office as a representative of C who directly imports and sells overseas clothing, shoes, liquid books, etc. and D who is engaged in overseas purchase agency business.

Any person who intends to import goods shall file a false report on the name, standard, quantity and price of the relevant goods and other matters prescribed by the Presidential Decree with the head of any customhouse and shall not file a false report on the dutiable value, tariff rate, etc. in order to exercise influence over the determination

Nevertheless, the Defendant, while importing foreign clothing, shoes, and liquid books from the U.S., had a mind to evade customs duties by filing an import declaration with the customs office at a price lower than the real price.

On May 20, 2013, the Defendant evaded KRW 216,080, which will be imposed on the difference between 2,410 US dollars and 2,410 by filing a false report, even though the actual price of clothing and e-mail goods intended to be imported (number: E) from U.S. C at the Incheon Airport Customs Office, as if it were 10 US dollars, the Defendant evaded customs duties of KRW 216,080 to be imposed on the difference (the equivalent to US$ 2,701,079).

In addition, the Defendant evaded customs duties of KRW 150,280,350 to be imposed on KRW 1,201,094,548 for the difference by importing clothes, shoes, e.g. in Korea over a total of 193 occasions from that time to April 24, 2017, by reporting false prices lower than the actual prices, as shown in the separate sheet of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Investigation report (suspect investigation and confirmation of the amount of penalty), investigation report (payment of amount of customs duties and other tax and confirmation of installment payment);

1. C (A) - Reporters, C (A) foreign currency - Date of remittance, and application of the laws and regulations governing documentary evidence filing of import declarations;

1. Article 270 (1) 1 and Article 241 (1) (including comprehensive) of the Customs Act and selection of imprisonment for a crime;

1. The fact that the amount of tax evaded by the defendant for the reason of sentencing under Article 62(1) of the Criminal Act is the amount exceeding 100 million won.