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

Punishment of the crime

The defendant is the representative director of D in charge of the business of manufacturing cosmetics, beauty art products, wholesale retail, trade business, etc.

1. No person shall import any dutiable value, tariff rate, etc. without filing a false report or filing a false report in order to affect the determination of the amount of customs duties;

On April 16, 2015, the Defendant received 50 points in Japan from Nam-gu Incheon Metropolitan City, and filed an import declaration with the head of Incheon Airport customs office a report number of 275,000N, and the actual price was reported to the head of the Incheon Airport customs office, thereby evading 92,630 won of customs duties equivalent to 15,000 United Nations (Korean 1,425,117 Won), which is the difference between the actual price of the import declaration and the actual price.

In addition, from around that time to June 20, 2017, the Defendant imported total of 2,384,558 points, including Japanese cosmetics, over 95 times in total, as shown in attached Table 1, from around that time, the Defendant evaded customs duties worth KRW 378,436,270 in total equivalent to the total of 548,719,719,677 United Nations (Korean 5,683,074,312 won), which is the difference between the import declaration price and the actual price, by filing a declaration in Japanese 1,089,717,719,717,719,798,042,000 won.

2. No one shall manipulate the price of goods for the purpose of acquiring any property or property benefits, when he/she files an import declaration;

On November 17, 2015, the Defendant imported 1,440 Japanese beauty art supplies from D to the head of Busan Customs Office, and filed an import declaration in G with a report number of the head of Busan Customs Office on November 17, 2015, the Defendant reported the actual price of 326,880,000, and acquired the value-added 162,720,720, which is the difference between the import declaration price and the actual price of 162,720,000, value-added 153,880,000,000,000.

In addition, from around that time to May 17, 2017, the Defendant imported total of 6,984 points such as Japanese beauty goods, etc. four times in total, such as attached Table 2 of the List of Crimes, and the actual price is day-to-day 2,186.