관세부과처분취소
1. On June 4, 2013, the Defendant’s total amount of KRW 50,889,920 as stated in the separate disposition details against the Plaintiff.
1. Details of the disposition;
A. From March 6, 201 to June 2, 2012, the Plaintiff purchased a freezing meat, freezing, freezing, freezing, and freezing, and brought in Korea (hereinafter “instant goods”) from a passenger company, etc. ( Qingado Winn Co., Ltd.; hereinafter “instant exporter”) in the Republic of Korea (hereinafter “instant goods”). From March 6, 201 to June 2, 201, the Plaintiff reported the importation of the freezing meat to USD 79-992 per ton ton, to USD 572-928 per ton ton of the freezing meat, and to USD 633874 per ton of the freezing meat.
B. The Defendant denied each of the above import declaration prices on June 4, 2013, on the grounds that it is difficult to recognize the dutiable value of the instant goods as a dutiable value due to a significant difference in the customs value of the goods of the same kind and quality, and notified the Plaintiff of the total of 50,889,920 won of each of the additional customs duties stated in the attached disposition details, on the ground that the Plaintiff’s import declaration price was determined based on the transaction price of similar goods pursuant to Article 32 of the former Customs Act (Amended by Act No. 11602, Jan. 1, 2013; hereinafter the same).
(hereinafter “instant disposition”). C.
On September 2, 2013, the Plaintiff filed an appeal with the Tax Tribunal on September 2, 2013, but was dismissed on January 28, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Although the Plaintiff’s assertion submitted objective and numerical evidence to prove the import price of each of the instant goods, imposing an additional duty based on the notified price solely on the ground that the Defendant falls short of the notified price is unlawful as it violates the substance over form principle.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. According to Articles 27 and 30(1) of the former Customs Act, determination shall be made.