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(영문) 부산지방법원 2017.08.11 2014구합20187

관세 등 부과처분 취소

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;

A. 26 companies, such as B (Representative C, etc.) (hereinafter “B, etc.”) participated in the public auction of the right to import a shoulder, which was awarded a successful bid by the Agricultural and Fishery Marketing Corporation (hereinafter “Corporation”), were subject to the application of the concession rate of 40% (hereinafter “instant concession rate”) to the key key of the instant case, as described in the attached Tables 1 and 2 from October 5, 2009 to December 16, 201 by obtaining a letter of recommendation for the application of the market access volume tariff (hereinafter “recommended”) from the said Corporation.

B. On March 22, 2011, the Defendant: (a) participated in the public sale of a shoulder import right conducted by the Corporation between the Plaintiff and the Plaintiff; and (b) transferred the shoulder import right to the Plaintiff; and (c) the Plaintiff was issued a letter of recommendation by the method of receiving the import right of the said B, etc. in order to avoid high-level tariff rates (630%); and (d) accused the Plaintiff to the prosecution on the suspicion that the instant tariff concession rate was applied.

C. The Defendant: (a) on the ground that the Plaintiff, who did not participate in the public auction of the right to import goods carried out by the Corporation, was the actual owner of the instant key key key key key key key key key key key key key key key key of this case and was not issued a letter of recommendation, imported the key key key key key key key key of this case subject to the application of the concession rate of 630%; (b) on January 11, 2013, the sum of the customs duties and additional taxes (hereinafter “tariff, etc.”) indicated in the column for the list of the customs duties and additional taxes (hereinafter “the sum of customs duties, etc.”) on January 27, 2013 plus the sum of KRW 15,838,120,410 (hereinafter “customs duties, etc.”) and the total of KRW 228,232,04,410,410,410 (hereinafter “the imposition of customs duties, etc.”) (hereinafter “each disposition of this case”).