beta
(영문) 서울행정법원 2014.05.16 2014구합51555

관세 등 경정거부처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

가. 원고는 2011. 1. 3.부터 같은 해 12. 30.까지 중화인민공화국 소재 엡손 이엔지알 선진(EPSON ENGR SHENZHEN LTD.)으로부터 원산지가 중화인민공화국인 LCD 프로젝터를, 필리핀 소재 엡손 프리시슨 필스(EPSON PRECISION PHILS INC)로부터 원산지가 필리핀인 LCD 프로젝터(이하 통틀어 ‘이 사건 프로젝터’라 한다)를 별지2와 같이91회에 걸쳐 수입하면서, 이 사건 프로젝터를 관세율표 품목번호 제8528.69호에서 정한 ‘기타 프로젝터’로 분류하여 수입물품 가격에 기본관세율 8%를 적용하여 계산한 관세 및 부가가치세 합계 4,356,000,370원을 신고ㆍ납부하였다.

B. On December 24, 2012, the Plaintiff filed a claim for correction against KRW 1,868,826,670 of customs duties and value-added taxes already paid, on the ground that the instant proprojector constituted “proprojector” under Article 8528.61 of the Act, which is 0% of the tariff rate, for correction of KRW 1,868,826,670 from among the customs duties and value-added taxes already paid, and on April 16, 2013, the Defendant rendered a disposition rejecting the Plaintiff’s claim for correction on the ground that the product number corresponding to the instant pro projector is 8528.69.”

(c) On July 12, 2013, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on October 29, 2013. [Grounds for recognition] The Plaintiff did not dispute, and evidence Nos. 1 and 2 (including the serial number; hereinafter the same shall apply).

each entry, the purport of the whole pleading

2. The Plaintiff’s assertion is accompanied by a short-term device that can output image signals, such as television and video, in addition to a short-term device capable of printing the data signal of the computer, but the product number No. 8528.61 is “pro projector” used exclusively or principally for the automatic data processing system under No. 8471.61.