Defendant

A shall be punished by imprisonment for six months, and by a fine of five million won for Defendant B.

However, Defendant A.

Punishment of the crime

1. Defendant A is the actual representative director of (ju)B who imports and sells heavy domestic products in G, G, Gyeongbuk-gun.

Where goods are imported from foreign countries, an import declaration thereon shall be filed with a customs office according to the actual transaction price of the relevant goods and the dutiable value, etc.

Nevertheless, on November 27, 2009, the Defendant: (a) imported from Chinese E company 10714-09-09-01618 U.S. PLYYEST 261,214m2 in China; (b) filed an import declaration to lower the actual transaction price into US$35,427; (c) thereby evading customs duties equivalent to US$1,577 (U.S. dollars 13,508,264 won); and (d) filed an import declaration to lower the actual transaction price to US$35,427; and (e) filed an import declaration to KRW 1,080,660 from November 27, 2009 to November 26, 2012; and (e) filed an import declaration to KRW 5,502,508 U.S. dollars 15,509; and (e) filed an import declaration to the effect that the actual transaction price falls under US$ 115,53945,519695.5.545.

2. Defendant B, Inc., is a company that imports and sells heavy domestic products in Gyeongdong-gun D.

In the case of importing goods from a foreign country, an import declaration is filed to the customs office according to the actual transaction price of the goods concerned and the customs value, etc. is not falsely reported, but the actual representative director of the defendant A, who is the defendant, evaded customs duties of KRW 46,605,950 by filing an import declaration at a lower than the actual transaction

Summary of Evidence

1. Defendants’ respective legal statements

1. Protocol concerning the suspect examination of the defendant A by the prosecution;

1. A written accusation;

1. Information analysis report, business information inquiry, results of the sending of the account, copies of each cost accounting, each page copy, each page copy, each page of revenue, each import declaration, each foreign exchange remittance application and each page submitted as a documentary evidence related to the sending and remittance, and (State)B foreign exchange remittance for each item of revenue.