Defendant

A shall be punished by imprisonment for six months and by a fine for 5,00,000 won, and Defendant B shall be punished by a fine for negligence for 10,00,000 won.

Criminal facts

Defendant

A is a representative director of corporation B, and Defendant B is a corporation that manufactures and sells safety products, etc. in Busan-gu C (Seoul-si), the location of which is changed.

1. Defendant A

(a) No person evading customs duties shall falsely declare any dutiable value, rate of customs duty, etc. in order to affect the determination of the amount of customs duties;

Nevertheless, the Defendant, at the above company office around March 13, 2009, filed an import declaration with the Incheon Customs Office about 7,95 satisfaction of safety volume 7,95 manufactured by the consignment processing trade in the factory in China, and subsequently, filed a reduction of the actual price of the above goods as if the actual price was USD 27,829, but as if the actual price was about USD 21,791, and subsequently, evaded customs duties of USD 379,840 equivalent to the difference of USD 6,038, as shown in the list of crimes in the annexed Customs Offenses (Elimination of Customs Duties). From around that time until October 27, 2011, the Defendant evaded customs duties of KRW 38,592,580 by the same method as 68 times.

(b) In cases of importing goods on which a false declaration is filed, the name, standard, quantity, price, etc. of the relevant goods shall be reported to the head of the relevant customs office and such declaration shall not be filed falsely.

On July 29, 2011, the Defendant filed an import declaration of 9,010 tons of safety volume 1,010 manufactured by consignment processing trade in the Switzerland factory at the Busan Customs Office. On July 29, 201, the Defendant filed a false declaration of the price of imported goods at least 38,869 times in total from around that time to August 9, 2013 in the same manner as indicated in the list of crimes in the attached Table of Customs Offenses (False Declaration) including the fact that the actual price of the goods was USD 38,869, but the price was lowered as if the actual price was USD 20,134.

2. Defendant B, at the time and place specified in each of the above Paragraph (1), the Defendant, a representative of the Defendant, evaded customs duties as above with respect to the Defendant’s business and filed a false declaration on the price of imported goods.

Summary of Evidence

1. Defendants’ legal statement

1. Defendant A