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(영문) 수원지방법원 2014.11.19 2013구합15034

관세경정거부처분취소

Text

1. The Defendant’s disposition rejecting rectification of KRW 10,468,930, which the Plaintiff rendered on September 6, 2012, shall be revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. On January 25, 2012, the tax base (kg) tax rate of the quantity of traded goods on the date of the import declaration and the import declaration of customs Serial (kg) 2,000 4,860,660,618 20.8% on February 28, 2012, the Plaintiff paid 23,500 54,730,172 30.8% on April 10, 2012 23,50 61,50 61,589,975 20.8% on April 18, 2012, and the Plaintiff paid 200,005, 2005,457, 968% on the aggregate of the imported goods at 20,500,500 or less on May 27, 2015, 2005 or less on May 25, 2012.

B. On the other hand, from March 23, 2009 to August 30, 2010, the head of Sungnam filed a lawsuit seeking revocation of the above rejection disposition on the ground that: (a) the fresh livestock products cut from the front fest of pigs to parts of the bones of pigs (see attached Table 1’s structure); and (b) imported and paid import declaration on the same item as the above A; and (c) the fresher of agricultural and livestock products paid customs duties on the grounds that “the fresher of the said livestock products falls under HS 20206.49-1000 (based rate of 18%) under the Tariff Schedules; and (d) the head of Suwon-Nam rejected it; and (e) the above fresher sought revocation of the above rejection disposition on the ground that “the fresher’s freshe had received the above fresh’s request from the Suwon District Court 2011Gu10790, May 25, 2012.

(2) The lower court dismissed the appeal to the same purport on November 23, 2012, and the said judgment became final and conclusive on December 15, 2012.2) The Commissioner of the Korea Customs Service, in accordance with the purport of the foregoing prior judgment, determined on March 6, 2013 as follows.