United States v. Wing-On LLC, 248 F. Supp. 3d 205

Defendant Pheerayuth Burden, a Thai national and sole owner of Wing-On LLC (California), was convicted after a 13-day trial of conspiring to violate the Arms Export Control Act (AECA) and ITAR, unlawful export of defense articles, and conspiracy to commit money laundering; co-defendant Kitibordee Yindeear-Rom pled guilty earlier.
The crimes involved exporting small gun parts from the U.S. to Thailand without a State Department license; the parts could not assemble a complete weapon but were on the U.S. Munitions List.
PSR calculated an adjusted offense level of 28 for both Burden and Wing-On; Burden had Criminal History Category I, producing a Guidelines range of 78–97 months.
Burden sought a minor-role reduction and a downward variance based on lack of prior criminal history, age, immigration consequences, and parity with Yindeear-Rom; the Government sought a Guidelines sentence.
The court rejected the minor-role/patsy argument, found Burden an equal participant, but varied downward under 18 U.S.C. § 3553(a) and sentenced him to 55 months plus forfeiture.
Wing-On (a corporation) had a Guidelines fine range far above statutory maximums and minimal profit from the offenses ($66,000); the court varied downward and imposed a $250,000 fine, noting corporate dissolution, bankruptcy prospects, and deterrence considerations.

Issue	Government's Argument	Burden/Wing-On's Argument	Held
Whether Burden deserved a minor-role reduction under USSG § 3B1.2	Burden was a principal conspirator, not a minor participant; no reduction	Burden claimed he and Wing-On were mere conduits for Yindeear-Rom and thus minor participants	Court rejected minor-role adjustment; found Burden an equal participant
Whether to apply a Guidelines sentence for Burden	Guidelines appropriate given seriousness of illegal arms trade	Sought downward variance: first-time offender, age, immigration harms, limited dangerousness of parts, sentencing parity with co-defendant	Court varied downward under 18 U.S.C. § 3553(a) and imposed 55 months (below Guidelines)
Appropriate fine for corporate defendant Wing-On	A significant fine is necessary to promote respect for law and deter corporate actors	Sought no fine or minimal fine: profits were small, corporation defunct, bankruptcy imminent, fine could fall on Burden personally	Court imposed $250,000 fine (downward from Guidelines) to deter and reflect multiple convictions and duration of conduct
Forfeiture and monetary penalty amount	Forfeiture and fines appropriate; combined forfeiture ordered	Defendants emphasized limited proceeds and inability to pay	Court ordered combined forfeiture of $105,112 and imposed fines as stated; noted inability to pay affects collection but not imposition

No reported cases with official reporter citations were cited in the opinion.