A. The Plaintiff filed an import declaration and payment of customs duties 1) The livestock products frozen by cutting off the satch of pigs from January 6, 201 to June 30, 201 (hereinafter “instant 1 products”).

(2) The Plaintiff imported livestock products from July 4, 201 to April 22, 2013 (hereinafter referred to as “existing goods”) which cut off the parts of pigs from July 4, 2011 to cut off the parts of pigs and paid customs duties to the Defendant, after which the Plaintiff filed an import declaration on the aggregate of 125 items to the Defendant, as shown in attached Schedules 2, on the basis of the tariff schedule, on the basis of the tariff classification as 0203.29-9000 (other pigss of pigs) according to the tariff schedule.

B. On March 23, 2009, from March 23, 2009 to August 30, 2010, the head of Sungnam filed a lawsuit seeking the revocation of the above refusal disposition on the ground that: (a) the agricultural, livestock, and livestock products also were imported and paid for import declaration by iteming them to the head of Sungnam Customs Office as referred to in the above paragraph (a); and (b) the head of Sungnam Customs Office rejected it and sought the revocation of the above refusal disposition on the ground that “the above livestock products fall under 18% of the base rate of 0.49-100 (the base rate of 18%) under the Tariff Schedules; (c) on May 25, 2012, the appellate court rejected the above refusal disposition on the ground that “the bones of pigs 201Guhap10790” was subject to the said appeal by the head of Sungnamnam Customs Office 201,201.

Accordingly, on March 6, 2013, the Korean Customs Service included the upper bones of swine in the upper bones of 4 cm.