Defendant shall be punished by a fine not exceeding seven hundred thousand won.

Where the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

B is the representative director of D Co., Ltd and E Co., Ltd., which is a flower cultivation and export-import company in the window C of Changwon-si, and the defendant is a person who has been in charge of the contract, inspection, customs clearance, shipment, etc. of carnation in China at the request of B.

Defendant

B and around September 10, 2008, the import declaration was filed with the Incheon Airport Customs Office of Korea of 19,000 US dollars in the name of D, and the defendant sent to B, in China, a false invoice was made at a price lower than the actual price in advance while performing duties related to the contract, inspection, customs clearance, and shipment of the above imported goods, and B, based on the above invoice, filed a false declaration as if the actual price of the imported goods was US$ 1,344.00 even though the actual price of the imported goods was US$ 6,349.22.

In addition, Defendant and B conspired with each other until October 1, 2008, filed an import declaration of 29,400 U.S. dollars 9,448.24 U.S. dollars in the name of D Co., Ltd. from that time to that of U.S. 11 to 13, 2008. In order to affect the determination of tax amount, Defendant and B were falsely reported as if the actual price of imported goods was 2,19,300 U.S. dollars 2,19,300 US dollars in total, and evaded customs duties on the difference.

Summary of Evidence

1. Defendant's legal statement;

1. Each police interrogation protocol of the accused, F, and G;

1. A written accusation and an appraisal;

1. Application of Acts and subordinate statutes for investigation and reporting;

1. Article 270(1)1 and Article 241(1) of the Act on the Protection of Criminal Crimes and the elective Customs Act; Article 30 of the Criminal Act; Selection of fines;

1. The former part of Article 37 of the Criminal Act among concurrent crimes, and Article 278 of the Customs Act;

1. Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014).