관세경정거부처분취소
1. On September 6, 2012, the Defendant’s refusal disposition against the Plaintiff for correction of KRW 29,009,820 against the Plaintiff’s KRW 34,768,370.
1. Details of the disposition;
A. On January 4, 2010, from June 14, 2012 to June 14, 2012, the Plaintiff imported livestock products frozen by cutting off the legs of pigs (hereinafter “instant goods”), and imported them as the tariff classification of pigs No. 29-9000 under the Tariff Schedules, and paid customs duties.
순번 수입신고일 품목 수량(kg ) 과세표준(원) 세율 1 2010. 1. 4. pork front feet 5,500 9,189,350 25.0% 2 2010. 5. 13. " 23,500 34,639,423 25.0% 3 2010. 10. 7. " 23,500 29,923,184 25.0% 4 2010. 11. 16. " 7,500 9,261,862 25.0% 5 2010. 11. 24. " 22,880 35,310,234 25.0% 6 2010. 12. 9. " 23,500 41,044,747 25.0% 7 2010. 12. 30. " 13,500 17,328,316 25.0% 8 2011. 1. 21. " 23,560 39,960,351 25.0% 9 2011. 2. 15. " 23,210 39,378,898 25.0% 10 2011. 3. 8. " 3,000 11,081,265 25.0% sow 암퇘지를 의미함(http://endic.naver.com/enkrEntry.nhn sLn=kr&entryId=5e61b43cd0dd4467bbbe4fdb1739907e&query=sow) front feet 5,000 11 2011. 5. 2. pork front feet 8,000 13,954,816 25.0% 12 2011. 5. 31. " 6,500 11,464,024 25.0% 13 2011. 6. 28. " 4,500 7,852,535 25.0% 14 2011. 9. 2. " 10,000 20,528,930 20.8% 15 2011. 10. 31. " 7,000 16,810,038 20.8% 16 2011. 12. 20. " 8,000 19,549,320 20.8% 17 2012. 3. 15. " 10,000 23,868,000 20.8% 18 2012. 6. 14. " 23,500 67,069,752 20.8%
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 seller of agricultural and livestock products, who imported the frozen livestock products by cutting the parts of the upper bones of swine (see attached Table 1, e.g., the structure of swine 1) from the front fishing of swine, filed an import declaration on the ground that it constitutes “A” and paid customs duties on the same item as that of “A,” filed a claim for correction on the ground that the seller of the said livestock products constitutes “(18%) under the Tariff Schedules 0206.49-100 (the base rate for food and the base rate for 18%) of the said tariff schedule, and the said retailer rejected the claim. The said court filed a lawsuit on May 25, 2012 with the Suwon District Court 201Guhap10790.