1. The defendant shall be punished by a fine of 11,50,000 won;

2. If the defendant does not pay the above fine, only one hundred thousand won.

Punishment of the crime

The Defendant, while operating the “F Company” in the Austria in Japan, is a person who exports the golf products, etc. at the request of the domestic importers who wish to purchase them in Japan, and carries on transportation, customs clearance, etc., G is a person who carries on the import and sale business of the golf products, golf products, etc. in the name of “I” in the large exhibition area H, and the J is a person who carries on the import and sale business of the golf products, golf products, etc. in the name of “N” in the large exhibition area K, the name of “L” in the Chungcheongnam-do, Chungcheongnam-do, Chungcheongnam-do, Chungcheongnam-do. A person who carries on the import and sale business of the golf products, etc. in Japan, andO is a person who carries on the import and sale business of the golf products, golf products, etc. in the name of “N” in the name of “Y” from the P

1. The J’s joint criminal act with the J has sought to search for the golf products in Japan on the R, etc., a Japanese website, and requested the Defendant to purchase them. The Defendant, who purchased the pertinent golf products and exported them to the name of Japanese FF company operated by himself/herself, provided that he/she would engage in the import declaration on behalf of the domestic importer for the convenience of the J, and provided a reduction in the duty to be paid by J to a lower level than the actual import price, and the J, even with the knowledge of such fact, he/she conspired to evade customs duties by importing the golf products using the Defendant and making a declaration of importation.

In collusion as above, although the Defendant imported 3 St (the equivalent of 9,400 UN) from Korea on June 2, 2011, and received 1,351,840 won (the equivalent amount of 9,400 UN x exchange rate 1,360 won) from Korea by means of account transfer, the Defendant filed a declaration at a low price declaration on June 9, 201 as if the purchase price of the goods was 42,580 UN, and then filed a declaration at a low price for the import declaration on June 2, 201, and received about 61,480 won from June 9, 201 to October 17, 2013, as well as from June 1, 2011 to May 3, 2015, the difference of which was 46,820 United Nations.