A defendant shall be punished by imprisonment with prison labor for up to six months and a fine of up to seven million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who engages in the wholesale and retail business of fishery products under the trade name of “D” in Busan Dong-gu C Building 304.

No taxable price, tariff rate, etc. shall be falsely reported and imported in order to affect the determination of the amount of tax.

On June 11, 2012, the Defendant: (a) imported from the Busan Customs Office located in 20, the Busan Customs Office in 20, as the Busan Central District, from the Republic of Korea to the Republic of Korea; (b) paid the production support expenses, such as oil expenses, packing materials expenses, and logistics expenses, which are necessary for the transportation of public fish, but omitted the above expenses 2,892,306 won; and (c) evaded customs duties of KRW 1,243,670 from September 11, 2015 to September 11, 2015, the Defendant evaded customs duties of KRW 13,1419,100 in total by omitting the production support expenses by 152 times in total, as described in the attached list of crimes, and subsequently evaded customs duties of KRW 303,602,506.

Accordingly, the Defendant reported the dutiable value in a false manner to affect the determination of the amount of duty as above and imported each goods.

Summary of Evidence

1. Statement by the defendant in court;

1. Details of subsidies for production, and actual results of D export;

1. An import declaration;

1. A written appraisal;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 270 (1) 1, Article 241 (1), and Article 275 of the Customs Act concerning facts constituting an offense, and both imprisonment and fine are imposed;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Taking into account the fact that there are records of violation of the Customs Act on the grounds of sentencing Article 334(1) of the Criminal Procedure Act in the order of provisional payment and, in particular, the facts constituting the same crime as this case are included: Provided, That the fact that all evaded customs duties have been paid, all confessions of crimes and reflects them;