Defendants shall be punished by a fine of KRW 11.5 million.

Defendant

If A does not pay the above fine, KRW 100,000.

Punishment of the crime

Defendant A is the representative of Defendant B, and Defendant B is a corporation that runs clothes wholesale and retail business, trade business, etc.

No person shall make a false declaration on the dutiable value or tariff rate in order to affect the determination of the amount of customs duties when he/she files an import declaration on goods from overseas.

1. On September 20, 2012, Defendant A imported 5,020 diskettes 5,020 from the Incheon Customs Office to the Republic of Korea on September 20, 2012, Defendant A evaded customs duties of KRW 4,475,250, which will be imposed on KRW 44,50,00,00 in the difference after filing a false import declaration with the customs office as if the actual amount of goods was KRW 78,868,125 in the Republic of Korea, as if it were KRW 34,318,125 in the Republic of Korea, Defendant A evaded customs duties of KRW 4,475,250 in the difference from that time to September 23, 2014 by filing a false declaration on the amount of goods at a low price for 23 times in total, such as the list of crimes in the attached Form.

2. Defendant B Co., Ltd. committed the same offense as set forth in paragraph (1) in relation to the business of Defendant B, the representative of Defendant B Co., Ltd.

Summary of Evidence

1. The defendants' respective legal statements

1. The written accusation by the head of Seoul customs office;

1. Certificates of completion of import declaration, applications for foreign currency payment, contracts, and import declaration;

1. Certified copy of the corporate registry and its business registration certificate;

1. Details of a low-price declaration and calculation of omitted dutiable value;

1. Application of the investigation report (the current status of payment of tax evaded by B) Acts and subordinate statutes;

1. Article 270(1)1 and Article 241(1) of the Customs Act; Article 279(1), Article 270(1)1 of the Customs Act; Article 270(1), Article 270(1)1 and Article 241(1) of the Customs Act; Article 270(1)1 of the Customs Act;

1. Defendants who are subject to aggravated concurrent crimes: The former part of Article 37 of the Criminal Act and Article 278 of the Customs Act (the provision on aggravation of restrictions on concurrent crimes in Article 38 (1) 2 of the Criminal Act does not apply, and the amount of fines shall be calculated for each offense of violation of each Customs Act and the aforesaid provision shall be aggregated);

1. Defendants who were sentenced to sentence: Total 23 times of violation of each Customs Act ¡¿ 500.