Defendant shall be punished by a fine of KRW 7,700,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is the representative of B, who is a medical device and art products wholesale retail company.

Any person who intends to import foreign goods shall file a report thereon with the head of a customs office on the name, standard, quantity, etc. of the relevant goods and shall not import the relevant imported goods into different goods.

Nevertheless, on July 1, 2014, the Defendant declared on July 1, 2014 to the Incheon Airport Customs the importation declaration number of 28,700 medical tents ( HS code D), which is part of the new equipment, and imported the product as a false product by reporting the name of the product to be SETL PIN(the HS code E) corresponding to the general steel product. In such a way, the Defendant imported the product into a different product by reporting it as a total of 276,670 points, including a total of 276,670 points from July 1, 2014 to November 24, 2016, as shown in the “Smuggling Import Crime List.”

(b)the goods exempt from taxation on illegally reduced or exempted imported goods pursuant to subparagraph 4 of Article 94 of the Customs Act are limited to those for private use.

Nevertheless, on March 16, 2015, the Defendant declared 40 import declarations to the Incheon Airport Customs Office on March 16, 2015, with the knowledge that the goods sold without self-use are not subject to small tax exemption, and received tax reduction of 5,657 won in disguised manner as if the goods were for self-use.

In such a manner, the Defendant reported commercial goods for his own consumption on a total of 39 occasions from March 16, 2015 to November 7, 2016, as indicated in the “Unlawful Reduction and Exemption List,” and was unlawfully exempted from customs duties KRW 295,690.

Summary of Evidence

1. Partial statement of the defendant;

1. The details of import declarations by business entities and individuals, the details of permission related to B medical device import business, the articles in violation, and the photographs of seized articles 1.