The defendant, Luu Anh Tuan, Chairman of the Vietnam Rare Earth Company, stood firm in his belief that he had not erred in his export customs declaration of rare earth elements. He attributed any misunderstanding to vague regulatory guidelines. Tuan acknowledged the dilemma of pleading not guilty, which could result in a loss of mitigating factors for a sincere confession. However, he resolutely maintained his innocence, stating, "If I don't plead guilty, I may lose the mitigating factor of a sincere confession, but I stand by the truth and my actions."