2. The costs of the lawsuit are assessed against the defendant.

A. The Plaintiff filed an export declaration with HS 7307.91-0000 from July 18, 2007 to December 26, 2007 on a fixed amount of 1,46,960,221 won, including the export declaration number of 035-10-06-06,0948028 and 7888 items that are used for power generation, shipbuilding and diesel engines, petroleum chemical plant, industrial machinery, etc., and received a refund in a fixed amount of money. < Amended by Presidential Decree No. 203577-07-008413, Dec. 13, 2007>

(b)

On October 13, 2008, the Defendant received a tariff classification classification from the Jinju Customs office on a live plan for the manufacture and export of the instant product by the non-party U200, which is similar to the instant product, and asked the Director of the Customs Valuation Division on December 5, 2008. On January 16, 2009, the head of the Customs Valuation Classification Division classified the case into HS 7308.40-000 on the ground that the case falls under the portion of the props which are steel products, and then the same decision was also rendered in the fifth Korea Customs Service Tariff Classification Committee ( June 11, 2009) in 209.

(c)

Accordingly, as a result of an ex post examination on the appropriateness of the simplified fixed amount refund of the instant goods, the Defendant did not report the export of the instant goods to HS 7308.40-4000 (the simplified fixed amount refund rate of 2007: 10,000 won per 10,000 won per export declaration amount) with HS 7307.91-000 (the simplified fixed amount refund rate of 2007: 110 won per export declaration amount of 10,000 won per 10,000 won per export declaration amount), and confirmed the fact that 90 won per export declaration amount was refunded to the Plaintiff on June 26, 2009 pursuant to Article 21 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export.

D. On September 4, 2009, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s request on December 31, 2009.

[Ground of recognition] The facts without dispute, Gap evidence Nos. 1 through 3, Gap evidence No. 11, Eul evidence No. 11, and Eul evidence Nos. 1 through 3, and the purport of the whole pleadings. 2. The plaintiff's assertion is unlawful in the disposition of this case. Although the plaintiff's claim constitutes other franchises classified as HS K7307.91-000, which correspond to the pipe connection section of steel products, the disposition of this case is classified as a part of a steel product structure of HS 7308.4000.

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

1) The classification of goods under the current Tariff Schedules is classified into the classification of goods according to the "International Harmonized Commodity Description and Coding System" (the MOU), which is its Annex, by joining the International Convention on the Harmonized Commodity Description and Coding System adopted by the World Customs Organization (WCO, World Organization) as of January 1, 1988. According to the above Convention, the export-import goods shall be classified into the order of Section, Chapter, Sub-Section, Sub-Section, Sub-Section, and Sub-Section 3, the number of goods shall be 4, the number of goods shall be 6, the number of goods shall be common, the remaining units of goods in sub-paragraph 4 shall be used by the contracting party to the Convention, the classification of tariff classification of the goods in accordance with the above Schedules of Tariff Rates shall be set out and published within the scope of each tariff schedule, and the classification of tariff classification of the goods in accordance with the Schedules of Tariff Rates of the Republic of Korea shall be set within the scope of each tariff schedule and published.

2) The instant goods are in the shape of a 3,022 through 4,300 meters in diameters from the steel products made and processed, 2,66 to 3,876 meters in diameters, 80 to 250 meters in heights, 114.5 to 300 meters in thicknesss, and multiple tensions in the central part are excavated by the upper part, but they do not have a porous hole in diameters.

3) The instant goods are used to connect several pipes (Tows Section, 17 and 25m in length, and are used as one of the intermediate products of high source of high source of high level of high level of high level of high level of cross-section) that form a wind power plant structure. In other words, the instant goods are connected to two sections by cutting V on the inside of the end of a number of pipes constituting a string and fixing the width of the instant goods. Meanwhile, the string of wind power generators is installed by linking several pipes, which are located below the string of steel systems, whose upper diameter is small, to connect the string of the instant goods with those of high level of high level of high level of high level of high level of high level of high level of high level of high level of high level of high level of high level of high level of high class of technology. Thus, the instant goods are also divided into two sections to connect them to those of high class of high class of high class of equipment.

[Based on recognition, Gap evidence Nos. 4-1 to 4, Eul evidence Nos. 1, Eul evidence Nos. 4, Eul evidence Nos. 1, Eul evidence Nos. 7307 of the Tariff Schedules, which is classified as product number Nos. 7307, which connects two pipes together by the method of scrap dusting, using the connective tool that is enforced. However, clamp or other devices especially designed and manufactured for assembling the parts of the structure are excluded from the above subparagraph, and Nos. 7308 of the Tariff Schedules Nos. 7308 of the Parts of the structure are classified as product No. 7308 of the article number, and the parts of the structure include 30-7 of the article's 70-7 of this case's Tariff Schedules No. 707 of the article's Tariff Schedules No. 707 of this case's 70-7 of the article's connecting structure to the parts of the structure.

2) According to the above facts, the goods of this case are produced to connect the upper and lower parts of the steel pipe with the upper and lower parts of the upper upper parts of the goods of this case, and can be seen as franchising as a part of the steel pipe connecting two upper and lower parts of the steel pipe by cutting the goods of this case into the upper and lower parts of the joints, and by concluding a tension with the upper parts, etc., it is reasonable to classify the goods of this case into “other franchis” as a "other frans," and it is reasonable to classify them into the upper and lower parts of the steel pipe.

Furthermore, with respect to whether the instant goods fall under the category of “clights and other devices especially designed and manufactured for assembling the parts of a structure,” which provides that the instant goods shall be excluded from No. 7307 of the Tariff Schedules, it cannot be deemed that the instant goods fall under the category of “clights and other devices especially designed and manufactured for assembling the materials of the structure of the structure,” and “clights and other devices especially designed for assembling the materials of the structure of the structure of the structure of the nes.” As such, there is no hole for putting the pipe in order to fix the pipe light when normally assembling, it cannot be deemed that the instant goods fall under the category of clights and other devices classified as the steel materials of the Tariff Schedules (this is the Defendant against this point, and if they are especially designed and manufactured for assembling the parts of the structure, the interpretation of the tax law under the principle of no taxation without law should be interpreted as the scope of the law or interpretation without reasonable grounds, and thus, the Defendant’s assertion is not acceptable.

Therefore, although the goods of this case are "other franchises" and the product number K K 7307.91-000 and the simple fixed amount refund rate is determined, it is unlawful to classify the product number as "part of a structure" under HS 7308.40-000.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.