관세등부과처분취소
The judgment below is reversed, and the case is remanded to Busan High Court.
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. Case summary
A. From March 27, 2013 to May 8, 2013, A Co., Ltd. (hereinafter “A”) imported C (hereinafter “instant imported goods”) produced by a U.K. corporate entity B (hereinafter “production company”) through D (D; hereinafter “distributor”) as an Singapore corporate entity.
At the time of the importation, A submitted to the defendant an import declaration that applies the conventional tariff rate of 0% under the Free Trade Agreement between the Republic of Korea, the European Union and its Member States (hereinafter “instant Free Trade Agreement”).
The origin declaration attached to the above declaration (hereinafter “the first origin declaration”) was issued by the selling company with erroneous entry of the approved exporter number of the producing company, although the selling company displayed the United Kingdom as the origin of the United Kingdom. (b) The Defendant confirmed, through a written investigation of origin, that the first origin declaration was issued by a third country company (a Singapore company), which is not a contracting party to the instant FTA, and requested A to submit an amendment to the origin declaration issued by an approved exporter in the Contracting Party by April 18, 2014. Within the above period, A submitted an amendment to the origin declaration for the instant imported goods received from the selling company under the name of the producing company, which is a United Kingdom, and the approved exporter number was properly stated (hereinafter “the second origin declaration”), but the said declaration was not written separately from the commercial document.
C. The Defendant considers that there is a doubt as to the validity and authenticity of the above 1 and 2 origin declarations, and that there is a doubt as to the validity and authenticity of each origin declaration submitted to the customs authority of the United Kingdom on August 14, 2014, accompanied by both the 1 and 2 origin declarations submitted by A to the customs authority of the United Kingdom, and the qualification for certified