관세등부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of the lawsuit are assessed against the defendant.
1. Details of the disposition;
A. The Plaintiff (a corporation established under the Radiation and Radioisotope Use Promotion Act) imported goods (hereinafter collectively referred to as “the instant imported goods,” and when referring to some of them, hereinafter referred to as “the instant imported goods, etc.”) as listed below, the Plaintiff filed an import declaration by applying 80% of the customs reduction rate to the head of the Incheon Airport Customs Office, applying Article 90(1)2 of the Customs Act to the customs office of Incheon Airport, and the head of the Incheon Airport Customs Office accepted the said declaration after approval of reduction and exemption in accordance with the above criteria.
(1) On August 16, 2011, the importation number of the imported goods on the date of importation No. 11, 198 CARBONS OLS CADES MODAL 41464-11-402938U on August 16, 201, 201, RADICITRAL IV ISOS 4124-11-10586U on September 6, 2011, 31 November 11, 2011, No. 1124-10741 U.
B. However, on July 15, 2013, the head of the Incheon Airport customs office asked the Commissioner of the Korea Customs Service with regard to the reduction rate to be applied to the instant imported goods, and on July 23, 2013, the Commissioner of the Korea Customs Service asked the head of Incheon Airport Customs Office that “The Korea Institute of Nuclear Sciences shall apply the reduction rate to 50% pursuant to the proviso to Article 37(5) of the Enforcement Rule of the same Act to the instant imported goods, since it constitutes “public medical institution” under Article 90(1)2 of the Customs Act.
C. On September 26, 2013, the Defendant, according to the response of the Commissioner of the Korea Customs Service, applied the reduction rate of the instant imported goods to 50% and notified the correction of the tax amount as follows pursuant to Article 38-3(4) of the Customs Act.
(hereinafter collectively referred to as the “instant disposition”). The value-added tax of KRW 1,997,110 for the instant goods of KRW 4,237,180,190 for the instant goods of KRW 133,20 for the instant goods of KRW 1,997,370 for the notice of correction of the relevant goods. The value-added tax of KRW 1,99,110 for the instant goods of KRW 3
D. The Plaintiff appealed to the instant disposition and filed an appeal with the Tax Tribunal on November 13, 2013.