관세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From November 11, 2012 to December 27, 2012, the Plaintiff purchased and imported a total of 144 tons of domestic production (hereinafter “instant goods”) from China during the year 2011, from China’s Sick Food Limited Liability Corporation, Dangerous Food Limited Liability Corporation (hereinafter “Exports”), etc. (hereinafter “instant goods”), and then filed an import declaration with the Defendant at the import price of USD 289 to 299 per ton (hereinafter “instant declaration price”) and obtained approval from the Defendant prior to the import declaration.
B. On November 11, 2013, the Defendant requested the Gwangju Customs Office to conduct a customs investigation as to whether the declared price of the instant case is appropriate, and received notification from the head of Gwangju Customs Office to the effect that “The reported price is remarkably changed by 68% to 90% compared to the recognized transaction price of similar goods, and the reported price is substantially changed despite the continued importation from the same supplier, and as a result, the Plaintiff’s declared price is not recognized as the dutiable value and the dutiable value is determined in accordance with Articles 31 through 35 of the Customs Act.”
C. On November 12, 2013, the Defendant denied the instant declaration price to the Plaintiff, and issued a revised and notified the customs duty amount of KRW 23,035,630 as follows on the premise that the customs value of the instant goods falls under USD 344,318, and that the customs value of the instant goods falls under USD 318.
(1) On November 2012, 2012, the number of importation amounts (metric) on the date of entry into the Republic of Korea: (a) the quantity of importation amounts on the date of entry into the Republic of Korea; (b) USD 289/metric tons on November 16, 2012; (c) KRW 5,479,780 on November 18, 2012; and (d) USD 289/metric tons on November 26, 2012, KRW 289/metric24 on November 26, 2012; (d) USD 5,451,170 on KRW 3,30 on November 29, 2012; and (e) USD 289/metric5,452,010 on KRW 40 on December 28, 2012; and (e) USD 208/5.208/28,285.28/208