관세 등 부과처분취소 청구의 소
1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Details of the disposition
Plaintiff
Korean Racing Association has exported racing or horse riding horses to be used for the horse racing or horse riding conference held overseas to the United States, Germany, Singapore, Japan, etc., but has imported importation declaration numbered over 12 cases, such as 41594-14-501520 U.S., and applied for exemption from customs duties and value-added taxes to the Defendants pursuant to Article 99 subparag. 1 of the Customs Act and Article 27 subparag. 12 of the Value-Added Tax Act.
In addition, the plaintiff Korean Racing Association imported six cases, such as the Import Declaration No. 41594-13-000319U, on condition that it will re-export the racing of Singapore and Japan, which will be used for the competition held in Korea. In accordance with Article 97 (1) 1 of the Customs Act and Article 27 (13) of the Value-Added Tax Act, it applied for the exemption of customs duties and value-added taxes to the head of Ansan customs office, and each of the above applications was accepted.
Plaintiff
After exporting a horse to be used in the field training against the Olympic Games to Japan, the Korean Olympic Committee and A imported the horse to B and C respectively, applied for exemption from customs duties and value-added taxes to the head of Incheon Customs Office pursuant to Article 99 Subparag. 1 of the Customs Act and Article 27 Subparag. 12 of the Value-Added Tax Act, and each of the above applications was accepted.
As above, the details reported by the Plaintiffs to the Defendants are as follows.
A AD B C Defendants determined as a result of each pre-assessment review that the above racing or horse for riding (hereinafter “instant goods”) imported from abroad by the Plaintiffs are not eligible for re-export or re-import exemption under Article 97 or 99 of the Customs Act, and imposed customs duties, value-added taxes, and additional taxes (hereinafter “customs duties, etc.”) on the Plaintiffs as shown in attached Table 1.
(hereinafter “each disposition of this case”). The Plaintiff’s Korean Racing Association is dissatisfied with each disposition of this case, and the Plaintiff’s Korean Racing Association is on February 10, 2017.