Defendant

A Imprisonment of 10 months, Defendant B shall be punished by a fine of 10,710,00 won, respectively.

However, the defendant A.

Punishment of the crime

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

Nevertheless, on June 23, 2014, the Defendant: (a) imported 782 US$17,940; (b) entered the import declaration at the Korea Customs Service as USD 1.5 US dollars in order to affect the determination of the amount of customs duties; and (c) filed a declaration on the import declaration at the Korea Customs Service by stating the unit price per each of the said products as US$1,751,623.8 US$1,623.8 (Korean KRW 1,949,407,069) in total over 108 US$1,751,623.8 (Korean KRW 1,949,407,069) as stated in the list of crimes in the attached Table, and subsequently imported the goods at KRW 717,948,708,740,710,740,710,740,710,747,717,799).

2. A, the representative of Defendant B Co., Ltd., committed each act of violation as described in paragraph 1.

Summary of Evidence

1. Defendant A’s legal statement

1. Legal statement of the witness H;

1. Customs clearance details, current payment details, credit settlement details, export clearance details, receipt details, each customer of receipt, each import declaration, unit price details for each import declaration, comparison of import declaration, I-import declaration comparison, I-import declaration comparison, and application of laws and regulations on appraisal.

1. Relevant Article of the Act and the choice of punishment for the crime;

A. Article 270(1)1 and Article 241(1) of the Customs Act of Defendant A (or each choice of imprisonment)

B. Articles 279(1), 270(1)1, and 241(1) of the Customs Act for Defendant B Co., Ltd.

1. Aggravation of concurrent crimes;

A. The punishment stipulated in the former part of Article 37 of the Criminal Code, Article 38(1)2, and Article 50 of the Criminal Code (the largest crime list Nos. 30 of the Criminal Code) on the crime of violating the Customs Act due to the evasion of customs duties.