A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The defendant is the actual operator of the C Co., Ltd. in Seoul Special Metropolitan City B building 301.

The Defendant, on September 23, 2008, from around October 21, 2008 to around October 21, 2008, filed an import declaration with a customs office by means of entering the import declaration form and the price lower than the actual price on the bulletin, as the domestic market price for freezing cattle imported from the U.S. from the U.S., sharply drops due to the increase in the emeric wave and the exchange rate of the U.S. cattle.

Thus, on December 31, 2008, the Defendant: (a) made an import declaration of the U.S. Sock, which entered into the port of Busan on October 3, 2008; (b) filed an import declaration of the U.S. Sock 41,031.8 volume; and (c) filed an import declaration of the U.S. Sock eyk eyk 41,031.8 volume; (b) the actual import price was 1.9395 U.S. dollars per pound; (c) the sum of the U.S. dollars 79,580.4130 U.S. dollars 79,580.61 U.S. dollars per pound; and (d) filed a false report; and (d) filed a false report; and (d) filed a false report; and (d) filed a false report and filed a false report with the Republic of Korea customs duty evasion of KRW 13,519.21.

Accordingly, the defendant filed a false declaration of the dutiable value in order to affect the determination of the tax amount.

Summary of Evidence

1. The defendant's partial statement in the second protocol of trial;

1. Statements of witnesses D and E in the second protocol of the trial;

1. Each prosecutor's protocol of examination of the accused and F by the prosecution;

1. Each part of the police statement concerning D;

1. Application of Acts and subordinate statutes requesting investigation;

1. Article 270 (1) 1 of the Customs Act (amended by Act No. 10424, Dec. 30, 2010) applicable to the relevant criminal facts and the choice of punishment, respectively;

1. It is so decided as per Disposition for the reasons under the former part of Article 37, Article 38 (1) 2 and Article 50 of the Criminal Act among concurrent crimes;