1. Defendant A shall be punished by imprisonment for eight months, and Defendant B shall be punished by a fine of ten million won.

2. Provided, That the defendant.

Punishment of the crime

Defendant

A is a person in charge of distribution of B, which imports agricultural and fishery products from abroad, and Defendant B is a corporation established for the purpose of wholesale and retail business of freezing agricultural and fishery products.

1. In cases of importing goods Defendant A, the name, standard, quantity, price, etc. of the relevant goods shall be reported to the head of a customs office and shall not be imported as goods different from the relevant imported goods;

On February 12, 2015, the Defendant loaded 20 km 20km "Fresh Sheet" containing 27% of the applied tariff rate of 27% on the outside of a container loaded with a domestic drilling in Busan Central District, located in Busan Central District on February 12, 2015. On the inside, the Defendant attempted to import 70,585,000 won (the cost of the goods is KRW 40,461,000) at the market price under the title "Fresh Sheet 20km" containing the "Fresh Sheet 27% of the applied tariff rate of 27%. The Defendant attempted to import the goods different from the imported goods by submitting an import declaration to the customs staff who reported it and attempted to import the goods.

2. As seen in the preceding paragraph, the Defendant B, an employee of the Defendant Company B, intended to import the Defendant’s business with different goods by reporting imported goods.

Summary of Evidence

1. Some statements in the suspect examination protocol of Defendant A by the prosecution;

1. A report on investigation (the confirmation of the rate of building illegal goods and the market price investigation) some of the reports on investigation (the details, etc. of business files and import records);

1. Records of seizure, list of seizure and records of seizure;

1. Comprehensively taking account of each evidence stated in the written complaint, the request for accusation (the discovery of suspected goods and the shipping documents, etc.) and the written accusation, the fact that the rate of customs duty calculated is a high-rate item equivalent to the higher of 270% or 6,210 won per kg and the freezing rate is an imported product subject to 27% of the concession duty, and the Defendants are freezing and freezing on December 8, 2014.