E. Martin Estrada, U.S. Attorney | U.S. Attorney's Office for the Central District of California
A customs broker from Corona, Frank Seung Noah, has admitted to defrauding clients out of more than $5 million and evading over $1 million in taxes. Noah, aged 64, pleaded guilty to one count of tax evasion and two counts of wire fraud.
Noah operated Comis International Inc., a logistics and supply-chain company based in Cerritos. Between 2007 and 2019, Comis served as a customs import broker for Daiso, a Japan-based variety store with locations in the United States. During this period, Noah submitted false customs duty forms to Daiso, inflating reimbursement requests by nearly $3.4 million.
Even after being indicted for defrauding Daiso in 2022, Noah continued his fraudulent activities with other clients. He defrauded two additional companies by pocketing funds intended for customs duties and provided them with altered bank statements falsely indicating payments had been made.
In addition to fraud charges, Noah also faces allegations of willfully evading federal taxes amounting to approximately $2.4 million in losses to the IRS. Despite acknowledging over $1 million owed in taxes since 2014, he avoided payment through various means including transferring property under another's name and using check cashing businesses.
United States District Judge Josephine L. Staton has set a sentencing hearing for May 8. Noah could face up to 20 years in federal prison for each wire fraud charge and up to five years for tax evasion.
The investigation was conducted by IRS Criminal Investigation and Homeland Security Investigations with assistance from United States Customs and Border Protection. The case is being prosecuted by Assistant United States Attorneys Nandor F.R. Kiss and Robert J. Keenan from the Orange County Office.
