관세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
In addition to adding the following judgments as to the assertion added by the plaintiff, the court of the first instance cited this case in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The plaintiff asserts that the plaintiff's trust should be protected inasmuch as there is no difference with the interest on the issue of this case, since the plaintiff should go through a separate Do administration process to deviate from the Do administration of this case.
Judgment
Facts of recognition
The following facts are acknowledged in full view of the purport of the entire pleadings.
They can be divided into the “galule, cut off only by sloping or winding,” and “the outer interest that should undergo a separate Domination process as it does not fall off by itself by sloping or winding.” In the case of rice return, it shall be classified into the Customs and Statistical Integration Schedules (hereinafter referred to as the “WTO”) 104.90 (Basic Tariff Rate 3%), and in the case of the outer interest, it shall be classified into HS 1104.22 (U.S. Recommendation Tariff Rate 554.8%).
However, it is not easy to distinguish it in the state of earing off.
The Plaintiff, a company specializing in the wholesale and retail, import business, etc. of food, has experience in reporting the name of the transaction goods, “Oat” or “Convention Roye Flour,” around August 201 and around April 2012, prior to filing an application for the tariff classification of the Australia in 2013, to “the HS 1004” and importing the instant Australia.
원고는 이 사건 호주산 귀리에 대한 품목분류사전심사 신청을 하면서, 물품의 특징으로 ‘귀리의 겉껍질을 벗긴 후 100도의 스팀에 20분 정도 가열한(Stabilization) 제품’으로, 신청사유로 '일반적인 Oat Groat의 경우 품목분류는 1004.00.000으로 분류되어 식물방역법과 식품위생법의 적용을 받고 있는바, 본 제품은 가열하는 공정을 거친...