Defendant

A shall be punished by a fine of KRW 11,000,000, and by a fine of KRW 34,200,000, respectively.

Defendant

A.

Punishment of the crime

C is a person who has served or has served as a representative director of each defendant corporation B from May 1998 to April 26, 2016, and from April 27, 2016 to April 27, 2016.

No person shall file a false report on the dutiable value or manipulate the import price of goods to take property benefits in order to influence the determination of the amount of customs duties while importing goods from a foreign country.

1. Defendant A

A. On September 29, 2016, when the Defendant: (a) imported and cleared 50 products from Aura, a Korean sound device, an import declaration numbered by DaB on September 29, 2016, the actual price of the product was 439.0394 U.S. dollars 4; (b) the total price was 21,951.97 U.S. dollars 153.88 U.S. dollars 153.88 U.S. dollars 7,694; and (c) the difference was 14,257.97 U.S. dollars 16,257.97 US dollars (Korean 16,041,642 Won); and (d) the customs duty rate was 8%) 1,283,330 won.

B. The Defendant, in the course of customs clearance on May 24, 2016 under the name of state B, by applying the customs duties of the FTA (0% of the customs duties rate) among 100 products Aura, a sound device domestically produced in China, with import declaration number E on May 24, 2016, the actual price of the goods is 438.5345 U.S. dollars per piece, 43,853.45 U.S. dollars, 153.8 U.S. dollars per piece, 15,388 U.S. dollars, 28,465.45 U.S. dollars (U.S. dollars 33,873,316) to the customs office, thereby allowing the customs office to take property profits of the A.50 U.S. dollars and 27.75 U.S. dollars 16.25 U.S. customs clearance from the date of entry into the customs office.