관세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The Plaintiff imported film (hereinafter referred to as “the instant product”) from B, etc., a Chinese company, and filed an import declaration by applying the tariff concession rate of 6.5% to the WTO tariff concession rate of 3919.90-000 [the contacted film tape made by plastics] of the Harmonized Tariff Consolidated Schedules (hereinafter referred to as “ HSK”), while importing film (hereinafter referred to as “the instant product”).
The Defendant deemed the instant goods as falling under films created by polyethylene tephthalate (hereinafter referred to as "PE film") and classified the instant goods into HS K heading No. 3920.62-0000. The instant goods constitute the subject of anti-dumping duties under the "Rules on the Imposition of Anti-Dumping Duties on Film of China and India (PET)" (amended by Ordinance of the Ministry of Strategy and Finance No. 285, May 25, 2012; hereinafter referred to as the "instant Rules") on the ground that the instant goods fall under the subject of anti-dumping duties under Article 31.82% of the customs duty rate (hereinafter referred to as "No. 25.32% of the WTO tariff concession rate") and imposed customs duties and value-added taxes (including additional duties, additional duties, and hereinafter the "each of the instant dispositions").
[Ground of recognition] Evidence Nos. 1, 2, Eul No. 1, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion that the goods of this case were completed through the process, such as cutting down a log plate on the increased PE film by pressure and heat, etc., and that is different from the PE film, which is subject to anti-dumping duties under the Rules of this case, because the contents of the process and price are considerably different from those of the PE film, which is subject to anti-dumping duties under the Rules of this case, each of the dispositions of this case by deeming the goods of this case as subject to anti-dumping duties under the Rules of this case is unlawful.
(b) Entry in the relevant Acts and subordinate statutes.