A. The Plaintiff imported the frozen livestock products from April 5, 201 to June 20, 2012 by cutting down the legs of pigs, and imported them from the said date. The Plaintiff imported them to the said at the rate of 0203.29-9000 (other swine scrap and base rate of 25%) according to the Tariff Schedules and paid customs duties. The goods subject to the instant case (hereinafter “instant goods”) are as follows:

Serial 10,000 15, 20.0 26, 20.0.0 26, 201.0 26, 207.0 25.0% on April 21, 2011 10, 713, 269 25.0% on July 25, 201 10,000 16, 864, 920.0 20.36.8% on 20.38, 201, 2036.0, 20.36% on 20.8, 208, 20.36% on 20.8, 203, 20.8% on 5, 200, 147, 284% on 208, 201,”

B. Meanwhile, from March 23, 2009 to August 30, 2010, the Plaintiff filed a lawsuit seeking the revocation of the above refusal disposition on the ground that the Plaintiff would have filed a claim for correction on the ground that the seller of agricultural and livestock products, who imported the frozen livestock products by cutting the parts of the upper bones of swine from the front and the upper bones of swine (see attached Table 1, e.g., the structure of swine 1), imported them in the same manner as “A” and paid customs duties after importing them, falls under “the above livestock products correspond to 49-100 of the Tariff Schedules (18% of the base rate for food and e.g., the base rate for 18%). The Defendant rejected the claim and filed a lawsuit with Suwon District Court Decision 2011Guhap10790, May 25, 2012, the said court rejected the appeal by the Defendant on the ground that “the above e.g., the lower court’s appeal was 25., 2015.”