관세경정거부처분취소
1. As to the plaintiff
A. The head of the Suwon Customs Office filed an application for rectification of KRW 33,824,120 on September 4, 2012.
1. Details of the disposition;
A. On July 24, 2010, from May 25, 2012 to May 25, 2012, the Plaintiff imported livestock products frozen by cutting the parts of pigs (hereinafter “the instant goods”) and made an import declaration and payment of customs duties thereon to the head of the Defendant Suwon Customs Office on the basis of the tariff schedule as the head of the 0203.29-9000 (other swine meat and the base rate of 25%) under the tariff schedule.
순번 수입신고일 품목 수량(kg ) 과세표준(원) 세율 1 2010. 7. 24 pork front feet 22,000 27,280,148 25.0% 2 2011. 1. 4. ” 10,000 12,460,703 25.0% 3 2011. 1. 10. ” 13,250 16,226,423 25.0% 4 2011. 2. 7. ” 23,210 29,548,621 25.0% 5 2011. 3. 24. ” 18,100 45,996,745 25.0% 6 2011. 5. 9. ” 21,000 35,990,588 25.0% 7 2011. 7. 27. ” 10,000 13,549,428 20.8% 한-EU FTA 협정세율에 따른 것임 8 2011. 8. 1. ” 23,180 38,667,708 20.8% 9 2011. 8. 5. ” 12,000 16,185,212 20.8% 10 2011. 8. 26. ” 11,000 15,135,315 20.8% 11 2011. 8. 26. ” 11,000 15,135,315 20.8% 12 2011. 9. 22. ” 11,600 21,552,545 20.8% 13 2011. 9. 22. ” 11,600 21,552,545 20.8% 14 2011. 10. 31. ” 23,180 48,420,914 20.8% 15 2012. 2. 16. ” 23,200 54,434,727 20.8% 16 2012. 4. 20. ” 4,080 14,629,090 20.8% 17 2012. 5. 25. ” 11,160 42,277,677 20.8% (2) 원고는 2010. 7. 22.경부터 2011. 6. 17.경까지 돼지의 족 부분을 절단하여 냉동한 축산물(이하 ‘이 사건 제2 물품’이라 하고, ‘이 사건 제1 물품’과 합하여 ‘이 사건 각 물품’이라 한다)을 수입하면서, 이를 관세율표상 0203.29-9000호(기타의 돼지고기, 기준관세율 25%)로 품목분류하여 피고 성남세관장에게 수입신고하고 관세를 납부하였다.
On July 22, 2010, 122, 1206, 160, 546, 104 25% "12,170 16,921, 065% 25% "3, 2010 13,901, 611 25% "on September 14, 2010 22, 1206, 951, 65% 25% of the tax base of the items (kg) on the date of import declaration. 10, 200, 26, 951, 65025% " on October 11, 2010", 11, 202, 206, 505% "5, 15, 2014, 205. 15, 2014, 207