2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Since only the defendant appealed against this, the subject of the judgment of this court is limited to the claim seeking the revocation of the disposition of imposing customs duties in excess of the amount of each illegal refund (total 38,69,391 won) listed in attached Table 1, which is the part against the defendant.

2. Details of the disposition;

A. From September 14, 2009 to December 31, 2011, the Plaintiff, who is engaged in the business of manufacturing and exporting seat parts of a motor vehicle, exported the motor vehicle trial parts, etc. directly manufactured or supplied by the subcontractor (AM, A, B, and Geum River Co., Ltd.) from September 14, 2009 to December 31, 201, and applied for a refund of customs duties pursuant to the simplified fixed amount refund rate table (hereinafter “Simplified fixed amount refund”) under the Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export by dividing the total of 53 occasions to the Defendant, and received a refund from the Defendant.

B. At the time of the application for the above refund, the Plaintiff applied for a simplified fixed amount refund including the goods supplied (hereinafter “the instant goods”) by providing the subcontractor with steel plates with parts, etc., such as LECLINERCORE, which were directly manufactured by the Plaintiff, along with iron plates, in the form of a commercial pay.

C. The Defendant, inasmuch as the Plaintiff is not a manufacturer of the instant goods, applied for a simplified fixed amount refund including the instant goods, and received unjustly a fixed amount refund, on June 11, 2014, pursuant to Article 21(1) of the Act on Special Cases Concerning the Refund of Customs Duties, i.e., the sum of KRW 128,315,549 = 167,014.