1. Defendant A is respectively named No. 1 through No. 28, a year of the sight of the annexed crime.

Punishment of the crime

[criminal record] On February 2, 2012, Defendant A was sentenced to a suspended sentence of ten months for embezzlement at the Daejeon District Court on October 2, 2012, and the above judgment became final and conclusive on June 14, 2012.

[2] Defendant A is the representative director of Defendant C Co., Ltd. (hereinafter “Defendant Co., Ltd.”) in Busan Dong-gu G and 602, who is in charge of the business of the Defendant Co., Ltd., and Defendant B is a person in charge of the import of fishery products in the Defendant Co., Ltd., and Defendant Co., Ltd is a corporation with the aim of deep sea fishing.

1. No one shall be eligible for the reduction of or exemption from customs duties or evade the collection of customs duties on goods for which customs duties have been reduced or exempted by illegal means;

Defendant

A and B: (a) around August 2004, the facts of the Defendant Company were not established in Russia separately by conspiracy (hereinafter “H”); and (b) the Defendant Company, “H,” the State registration number I in Russia existing in Russia (hereinafter “H”), is a company with approximately 14 billion capital at the time of conversion into a corporation around 2002.

Although Russia’s local company did not acquire 50% shares of H (hereinafter “existing”) but did not know that Russia’s local company operates a joint venture company, and imports catches caught by a joint venture company would have been subject to reduction or exemption of customs duties, as if it were established by using the fact that customs duties are reduced or exempted. On August 2004, a false joint venture agreement was prepared to the Ministry of Oceans and Fisheries, stating that “the existing H and Defendant Company respectively invest 50% shares in each of the 50% shares, and establish a joint venture, a joint venture.” A joint venture agreement was submitted to the Ministry of Oceans and Fisheries. A joint venture agreement was submitted by the Ministry of Oceans and Fisheries for the supplementation of documents such as a certified copy of H’s registry, etc. from the Ministry of Oceans and Fisheries; “The existing H’s national registration number of KRW 14 billion is owned by Defendant Company.”