2. The costs of lawsuit shall be.

A. From April 15, 201 to November 24, 2011, the Plaintiff, who is an import declaration and customs-paid wholesale retailer of agricultural, livestock and livestock products, classified the livestock products frozen by cutting the parts of the satisfaction of pigs (including No. B, and No. 11; hereinafter “the instant goods”) into HS K 203.29-900 (the base rate of duty 25%) according to the Tariff Schedules, and paid KRW 40,747,840 as a result of the import declaration.

B. Around March 23, 2009, from March 23, 2009 to August 30, 2010, the head of Sungnam filed a lawsuit seeking revocation of the above rejection disposition with the Suwon District Court 201Guhap10790 on the ground that the Plaintiff imported and paid the imported agricultural and livestock products in the same manner as the above (see attached Table 1) and imported them in the same manner as the above paragraph A, and then, paid customs duties. The Plaintiff filed a claim against the head of Sungnam customs office for correction on the ground that “the instant livestock products constitute HS 20206.49-1000 (the base rate for food and 18%) of the tariff schedule.” The above court filed a lawsuit seeking revocation of the above rejection disposition on the ground that the Plaintiff was “the bones 101Guhap10790” on May 25, 2012.

(2) On March 6, 2013 in accordance with the purport of the preceding judgment, the Commissioner of the Korea Customs Service changed the criteria for the tariff classification of the HSK 20206.49-1000 (U.S.) under the Tariff Schedules to the effect that “the goods frozen by cutting the front bones of pigs into 4 cm with the upper bones of pigs and the upper bones of pigs, not with the upper bones of pigs, are included 4 cm with the upper bones of pigs, and thus, the said appellate judgment dismissed the appeal to the same effect on November 23, 2012.”

C. The plaintiff's request for correction and the defendant's refusal disposition are advanced.