A. From May 29, 2012 to May 13, 2013, the Plaintiff filed an import declaration with the Defendant on the lease of used construction equipment, etc. (hereinafter “instant goods”) as indicated in the following table from WINGSCO, LTD. (hereinafter “export company”) and filed an import declaration with the Defendant. On February 18, 2015, the Defendant conducted a criminal investigation with the Plaintiff on February 18, 2015, and determined that the Plaintiff evaded customs duties, etc. by reporting the dutiable value lower than the price recognized by the Defendant as listed in the following table:

On May 29, 2012, the name declaration price (UNFCCC) of the Defendant on the date of import declaration (UNFCCC) on the date of May 29, 2012, 200: (a) the Defendant recognized as having reported the name of BORING MCHE 1,50,000,000 5,000,000 on June 12, 2012, 300,300 8,000, 2,000 Da BORING MING MCHE 2,105,000,000 on August 27, 2012; (b) the 00,300,0004, 00, 00, 00, 00, 200, 200, 200, MAFING MING 1,500, 002, 630,06GRIN 6305,5105,205.

B. On July 15, 2015, the Plaintiff corrected the tax amount of KRW 71,539,610 (tariff 1,676,320, value-added tax 40,417,510, and additional tax 29,445,780, as indicated in the attached Table 1, with respect to the Plaintiff based on the difference between the reported amount and the price acknowledged by the Defendant (hereinafter “instant disposition”).

C. Accordingly, on August 31, 2015, the Plaintiff filed a tax appeal with the Tax Tribunal on January 15, 2016, upon filing an objection with the Defendant. The Tax Tribunal dismissed the Plaintiff’s appeal on December 19, 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 7 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion alone is reasonably recognized in light of the substance and practice of transaction, including the method of applying the price adjusted by international market prices and mountainous districts investigation prices pursuant to Article 35(2) of the Customs Act, based on the data presented by the Defendant based on the instant disposition.