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

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person operating a “D”, which is an importer-distributor of Madtoncock.

If the name, standard, quantity, price, etc. of goods is intended to be imported from any foreign country, such declaration shall be filed with the head of a customs office, and no false declaration on the dutiable value, tariff rate, etc. shall be filed

Nevertheless, the Defendant, in the name of D, intended to evade customs duties by filing a low declaration on the dutiable value while importing Madton cock from China. On August 12, 2014, the Defendant evaded customs duties by filing a false declaration as to the actual import price of KRW 52,960,50,00, while importing Madton cock 4,500 in China from Incheon Customs Office E-ro, but as to the fact that the actual import price was 5,851,026, the Defendant evaded customs duties equivalent to KRW 47,108,974 in 47,108,718 by filing a false declaration on the difference, and then filed a tax evasion of KRW 3,768,718 in the same manner as the attached list of crimes until October 13, 2015 in total 85.

Summary of Evidence

1. Defendant's legal statement;

1. Each police suspect interrogation protocol regarding F;

1. Records of seizure and the list of seizure;

1. The investigation report (Comparison with the import price of other company);

1. Application of Acts and subordinate statutes to investigation reports (amount of corrected tax and confirmation of payment of fines for negligence);

1. Article 270(1)1 of the relevant Act and Articles 270(1)1 and 241(1) of the selective Customs Act concerning criminal facts, the selection of imprisonment for a crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The fact that the duty evasion of sentencing under Article 62-2 of the Social Service Order Criminal Act exceeds KRW 400,000,000,000,000,000,000,000 won, including the penalty tax, were paid to the defendant, under unfavorable circumstances.