Defendants shall be punished by a fine of 15 million won.

Defendant

A fails to pay the above fine.

Punishment of the crime

Defendant

A is the representative director of C corporation located in Busan Dongdong-gu B.

Defendant

C is a corporation that runs the main business of selling the living standard imported in China through the Internet.

1. Defendant A

(a) No trade trader in breach of customs law (tax evasion) shall, at the time of importation, omit taxes, such as customs duties, by filing an import declaration with the customs office at the actual price and filing a declaration at a price below the real price;

1) Defendant A had the intention to evade customs duties and other taxes by filing an import declaration with the customs office at a price lower than the actual price in importing miscellaneous goods from China. On June 8, 2015, Defendant A imported 3,00 PC from the company of “JIFU COTPPD” to the Incheon Customs office on June 8, 2015, the actual price for importing 3,000 PC from China was 9,500 U.S. dollars but at the time of the import declaration, the actual price was 51,750 U.S. dollars by filing a declaration at 5,452 U.S. dollars at the time of the import declaration, and the actual customs duty amount was 551,750 U.S. dollars equivalent to 4,452 U.S. dollars at the time of the import declaration, such as the list of crimes (tax evasion) in violation of the Customs Act (customs duty) from June 8, 2015 to November 28, 2016.

(b) No trader in breach of customs law (Crimes of Price Manipulation) shall, at the time of importation, file an import declaration with the customs office at the actual price and file a declaration at a price below the actual price and omit taxes, such as surtax.

1) On June 8, 2015, when Defendant A filed an import declaration with the Incheon Customs Office on the Ansan 180 PC imported from the “JIFU COTD” in China on June 8, 2015, Defendant A filed an import declaration with the Incheon Customs Office, even though it is 0% of the customs duties, the actual price is 725 U.S. dollars, and omitted the value-added tax equivalent to 40,981 U.S. dollars at the time of import declaration with the customs office, even though it is 360 U.S. dollars.