Defendant shall be punished by a fine of KRW 2,000,000.

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

Punishment of the crime

In Busan Dong-gu, the Defendant is operating a wholesale and retail business for domestic elementary school sports activities in the name of "C".

1. No person who violates the Customs Act shall return and import any dutiable value or tariff rate falsely in order to affect the determination of the amount of customs duties while importing goods from any foreign country;

The Defendant imported from China elementary school sports conference supplies, etc., submitted to the customs house the low price in which he received from an overseas supplier, and filed an import declaration at a price lower than the real price, with a view to evading customs duties.

On February 3, 2015, the Defendant imported Sliber 24,300PR as D on February 3, 2015, and filed a false declaration on the actual price of USD 19,926 (Korean Won 21,805,02) (Korean Won 12,663,915), and subsequently evaded customs duties of KRW 82,736 (Korean Won 12,763,915) on two occasions from that time to September 23, 2015, the actual import price was as shown in the attached crime list of USD 40,576 (Korean Won 46,391,944 won). However, the Defendant evaded customs duties of KRW 1,349,860 by falsely filing a false declaration on the actual price of KRW 26,780 (Korean Won 12,780 won).

2. When settling claims and obligations arising from transactions or acts between residents in violation of the Foreign Exchange Transactions Act, between a resident and a nonresident or between a nonresident or between a nonresident, when a resident makes or receives payment or receipt from a person who is not a party to the relevant transaction, or when a resident who is not a party to the relevant transaction makes or receives payment or receipt with a nonresident who is a party to the transaction, he

On August 22, 2014, the Defendant paid USD 13,118 (Korean Won 13,431,520) to E without reporting to the president of the Bank of Korea, and paid USD 62,124 (Korean Won 66,160,457) in the name of a family member by paying USD 62,124 (Korean Won 66,160,457) in a total of eight times until April 7, 2016, as compared to the calendar in the attached crime list (foreign Exchange Transaction Act).