LOS ANGELES, California — A 63-year-old man from Corona, California, has been sentenced to 51 months in federal prison for defrauding clients out of more than $5 million and committing over $1 million in tax evasion. Frank Seung Noah, a customs broker, was sentenced by United States District Judge Josephine L. Staton, who also ordered him to pay $7,579,141 in restitution.
Noah, who owned Comis International Inc., pleaded guilty to one count of tax evasion and two counts of wire fraud on February 7. From 2007 to 2019, his company served as a customs import broker for Daiso, a Japan-based variety store with locations in the United States, including Southern California. During this period, Noah provided Daiso with falsified customs duty forms and invoices, leading to overpayments of nearly $3.4 million, according to a press release from the United States Attorney’s Office.
After being indicted for defrauding Daiso in 2022, Noah continued to defraud other clients out of more than $2 million through a separate scheme. He invoiced two other companies for customs duties but pocketed the funds instead of paying the duties to U.S. Customs and Border Protection (CBP). When CBP notified the companies of unpaid duties, Noah sent them altered bank statements falsely indicating payment…