Defendant

A Imprisonment with prison labor for six months and fines for 2,000,000 won, and Defendant B shall be punished by imprisonment for eight months.

Defendant

A above.

Punishment of the crime

D A. A person who collects and sells duty-free tobacco and duty-free share from the perspective of the name in Incheon Port and Pyeongtaek Port, etc., Defendant A operated the miscellaneous point of import with the trade name of “G” in the F market located in Daegu-gu, Daegu-gu, from around 2008. Defendant B operated the miscellaneous point of import with the trade name of “H” in the aforesaid F market.

1. Defendant A

(a) Where it is intended to export, import or return goods in violation of the Customs Act, the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of a customs office and no goods imported shall be acquired, transferred, transported, stored or mediated without filing a declaration;

Nevertheless, on September 9, 2011, the Defendant purchased and kept tax-free tobacco equivalent to KRW 4,310,00 in the amount of KRW 4,30,00, as well as sales to the customers whose name is unknown, on 35 occasions from that time until December 31, 2013, with the intent of purchasing and selling tax-free tobacco imported in sealed and duty-free sheep. On September 9, 201, the Defendant purchased and sold tax-free tobacco totaled of KRW 150,694,00 in total and the duty-free tobacco purchased in sealed amount of KRW 150,694,000 from the above D, etc. to the head of the customs office without filing an import declaration.

Accordingly, the Defendant acquired the tax-free tobacco and the tax-free share, which is the smuggling imported goods.

(b) A person who intends to operate a retail business of tobacco in violation of the Tobacco Business Act shall obtain designation as a retailer from the head of a Si/Gun/Gu having jurisdiction over the location of the place of business, and a person other than a retailer shall not sell tobacco

Nevertheless, the defendant is without being designated as a retailer.