Defendant shall be punished by a fine of one million won.

20,750,200 won shall be additionally collected from the defendant.

equivalent to the above fine.

Punishment of the crime

The defendant is a corporation established for the purpose of the electronic tobacco import business.

On July 18, 2014, at the Incheon Airport Customs Office located in Incheon around July 18, 2014, the Defendant imported 5 liter of nicotine in 750 U.S. dollars from the Defendant’s representative C for the purpose of selling the Defendant’s business and did not file an import report with the head of the customs office, and imported tightly the amount of electronic tobacco equivalent to USD 10,468.94 ($ 11,289,127) for five times from the above day to January 24, 2015, without filing an import declaration with the head of the customs office.

(2) On July 18, 2014, the domestic import price of non-reported items: USD 750 (765,435 won) 4,203,514 won on September 26, 2014; USD 2,045.5 (2,142,734 won); USD 3,369,079,079 won on the aggregate of KRW 20.4g, 205 won on the electronic amount of non-reported tobacco; USD 20.4g, 36.5 won on the basis of delivery by mail in the United States (2,142,734 won); USD 20.4g on the aggregate of KRW 20.4g on the electronic amount of nicotine-electronic tobacco; USD 20.4g on October 26, 2014 (20.4g on the foregoing 20.4g on the electronic amount of non-reported tobacco.

1. Statement by the defendant in court;

1. Investigation report (the purchase of nicotine products for the purchase of nicotine products), investigation report (the inquiry of suspected and suspected companies' information), investigation report (the comparison of suspected and suspected companies' customs clearance records and settlement payments), investigation report (the review of whether the suspected and suspected companies' import of goods using the corporate card) (the results of review of whether the suspected companies' purchase of goods using the corporate card);

1. The original e-mail letter and delivery inquiry, D and E resident registration, C immigration status, C and related persons D, F and suspected companies.