2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

A. The Defendant’s simple fixed amount refund amount of KRW 97,094,220 and additional charges on KRW 26,708,950 (2), 21 June 21, 2007 to September 7, 2007, and additional charges on KRW 35,639,230 and its additional charges on KRW 35,639,230 and its additional charges on KRW 9,313,150 on June 15, 2009, and the Defendant’s on October 27, 2009 against the Plaintiff from November 19, 2007 to June 18, 2007, shall be revoked as follows: (a) the simple fixed amount refund amount of KRW 97,950 and additional charges on each of the four items; (b) the additional charges shall be refunded to the Plaintiff from November 7, 2007 to June 23, 2008.

2. Purport of appeal

The same shall apply to the order.

A. The Plaintiff: (a) was engaged in steel manufacturing and wholesale retail business; (b) manufacturing business of wind power generators and electric converters; (c) from April 1, 2005 to January 31, 2007, the export declaration number of 035-10-05-00268743, and 236 cases, from January 31, 2007, the Plaintiff filed an export declaration with HS K307.91-0000; and (d) was refunded in a simplified refund method from March 19, 2007 to September 7, 2007.

B. In addition, from November 1, 2005 to December 30, 2006, with respect to the export declaration number 035-10-00943697, and 555 items, the Plaintiff filed an export declaration of the instant items with HS 7307.91-0000 with respect to the instant items from November 7, 2007 to January 23, 2008, and was refunded in a simplified fixed amount refund method as to the instant items other than 035-07-01 and 13 items, etc.

C. As a result of the ex post examination of the appropriateness of the simplified fixed amount refund of the instant goods, the Defendant confirmed that the Plaintiff’s export declaration of the instant goods to the HS K 7308.40-00 [Simplified fixed amount refund rate: 10 won in 2005-10 won in 2005, 2006 or 207-20 won in export declaration amount (10,000 won in export declaration amount)] did not report export to the instant goods, thereby confirming that the export declaration was made to the KRW 10,000 in HS K 7307.91-000 [Simplified fixed amount refund rate: 70 won in 205-70, 2006-8, 80 won in 207-110 won in export declaration amount (10,000 won in export declaration amount)].

D. On June 15, 2009, pursuant to Article 21 of the Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export, the Defendant notified the Plaintiff of the payment of the simple fixed amount refund amount of KRW 97,094,220 and additional dues of KRW 26,708,950 and KRW 26,70 and 35,639,230 as of June 21, 2007 until September 7, 2007, and additional dues of KRW 9,313,150 as to the four items which were refunded from March 19, 207 to June 18, 2007 (hereinafter “1 disposition”), and notified the Plaintiff of the payment of the fixed amount of KRW 35,639,230 as well as additional dues of KRW 9,313,150 as to the total amount of KRW 31,205 (hereinafter “the next disposition”). The Plaintiff made the refund from November 27, 2000135.

[Ground of recognition] Facts without any dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 4-1, Eul evidence No. 2-1, 2, Eul evidence No. 3, Eul evidence Nos. 4-1, and Eul evidence No. 2-2, the overall purport of the pleadings. The plaintiff's assertion is a brand used to connect the props of wind power generation machines, and the part of wind power generation is in the pipe. Since the part of steel No. 7307.91-0000 of the steel product which is classified into HS 7307.91-000, it shall be deemed as one of the connected parts of steel product's steel No. 7308.4000 of the HS, and it shall not be deemed as a part of steel product's steel structure.

Therefore, the instant disposition that deemed the instant goods to fall under HS K 7308.40-000 is unlawful.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The classification of goods according to the current Tariff Schedules of Tariff Schedules of Korea as of January 1, 1988 is classified by the goods according to the "International Harmonized Commodity Description and Coding System" (the Tariff Schedules of Tariff Rates) which is an Annex to the Convention on the Harmonized Commodity Description and Coding System adopted by the World Customs Organization (WCO, World Organization) as of January 1, 198, by joining the International Convention on the Harmonized Commodity Description and Coding System (the Tariff Schedules of Tariff Rates).

According to the above Convention, export and import products shall be classified in the order of section, section, chapter, sub-paragraph, and sub-paragraph, the number of two units, the number of units, the number of units, the number of units, and the number of units, and the number of units, six units, and the number of units in the sub-paragraph 2, the country which has entered into the agreement shall be jointly used, the remaining four units in the sub-paragraph 4 shall be subdivided and used by each of the member countries within the classification system specified in the above Convention, and the tariff classification for legal purposes shall be determined by the text of each section, chapter, number, and the relevant section or note, and the World Customs Organization shall prepare and issue an official explanation of tariff schedule, which is an official explanation of tariff classification under the above Convention.

Accordingly, Korea also provides for the tariff schedule in the attached Table of the Customs Act and provides a "general rule on the interpretation of the tariff schedule", and prepares a public notice on the application standards of the tariff classification (No. 2006-53 of the Customs Authority's notice), thereby admitting the above tariff schedule as it is and place the same explanation (hereinafter referred to as the "tax rate chart explanation").

(2) The product of this case has the shape of about 3 to 4.3m in diameter, about 2.7 to 3.9m in diameter, about 8 to 25cm in height, and about 10 to 30cm in height, and about 10 to 30cm in length in the central part of the product of this case, with the product manufactured and processed with steel materials, and there are no polying bricks for fluoring the hole into upper part, while there are several tensions for concluding a steel contract in the central part.

The instant goods are used to connect several pipes (Tow sc, 17 and 25 meters in length, and e.g., heavy factory products of high source of high level of high level of high level of high level of high level of height) comprising a wind power generator, which are structures of wind power generators. In other words, the instant goods are connected to two sections by cutting the instant goods inside and outside of the inside of a number of pipes constituting a string, and then fixing a V with a scke and string. On the other hand, as the string of wind power generators is installed by linking several pipes whose upper diameter is small, the goods of this case are connected to the steel string, which constitute a scke, Ler, MD, U.T., and two sections are classified into two sections to connect with each other.

[Grounds for recognition] In light of the aforementioned evidence, Gap evidence No. 4-4, the purport of the entire pleadings, and the purport of the entire pleadings.In light of the following circumstances known in light of the fact of recognition of judgment, the instant disposition that considers the instant goods as a part of a prop of steel structure, which falls under HS 7308.40-000, and imposed excessive refund money and additional dues, is legitimate, and the prior plaintiff's assertion is not acceptable.

(1) The instant goods are specially designed and manufactured for assembling the components of wind power generators, which are large structures.

Article 7307 of the Schedules of Tariff Rates defines that "the pipe connections of steel products" is mainly used to connect two pipes together, connect one pipe to other devices, or to fill the crepans of pipes. The goods of this case are used to connect the props of upper and lower parts, and therefore, whether the props can fall under the "section" is examined.

According to the general theory of Section 73 of the Schedules of Tariff Rates, the term "official" is defined to be porous through the length of the entire area, and the inner side and external side of which are identical to that of the serious official goods of the high-ranking court, the cross-section of which is uniform.

However, as seen earlier, the props portion is the form of a wind power generation prop, which is the form of an original wind power generation prop with the diameter being written at the upper speed as seen earlier, and is cut up in the form of the upper speed, and the upper speed is small, but the cross-section is not equal (it cannot be deemed that the cross-section of the product in the form of the upper speed is equal as the cross-section is the product with the upper speed being written).

In addition, the tariff schedule includes the goods referred to in Article 7307 in the part of the general goods, and does not regard the goods as the parts of the general goods. The goods of this case are particularly designed and manufactured for the purpose of assembling the parts of the structure.

In addition, even if the tariff schedule system is established, the product classification of steel products related to the pipes of steel products is excluded from the product classification in question. Since the prop part is specifically designed and manufactured so that it can be recognized as a specific product as a part constituting a wind power generation prop, the prop part constitutes not only the "section" as defined in Article 7307, but also the "part of a structure" as defined in Article 7308, and therefore, it should be deemed that the product portion constitutes the part of a steel structure that is not the connecting section of the steel product at the time of the product of this case.

(2) No. 7307 of the Schedules of Tariff Rates excludes clamp and other devices specifically designed and manufactured for the assembly of the parts of a structure (Clamp and devices, 7308). It cannot be narrowly interpreted that the above clamp and other devices, which are excluded from No. 7307, are especially designed and manufactured for the assembly of the parts of a structure, and that the clamp and other devices must have a clamp and a clamf for the assembly of the parts of the structure.

Rather, in light of the language and purport of the above exclusion provisions, if the parts of the structure No. 7308 of the Tariff Schedules No. 7308 of the Tariff Schedules were specially manufactured and manufactured for assembling because of the product’s use, purpose, design process, it is reasonable to deem that the clock is excluded from No. 7307 of the Tariff Schedules even if the clock is not carried by drilling, and that the clock is merely an example of one representative form.

The explanatory note No. 7308 of the Tariff Schedules also includes a clamp and other devices (Clamp and other devices) especially designed and manufactured to assemble the parts of the structure and materials of the structure on the nesp metal. These devices generally provide that “The clamp and other devices have a clmp and string hole to fix a clap in the pipe at the time of assembling the structure.” Even according to the text, it cannot be interpreted narrowly that the clmp and other devices of the structure necessarily require the clmp and other devices to be in the same form as the clmp.

(3) Ultimately, the instant goods are included in the plate and other devices designed and manufactured by the Special Metropolitan City in order to assemble the prop part, which is the structure of the thalth metal system, and thus fall under Article 7308 of the Tariff Schedule as the parts of the structure. Also, according to the general theory of Part 15 of the Tariff Schedule, the goods recognized as the parts of the product are classified as parts of the structure, not the melting part, and therefore, the goods constitute HS K 7308.40-000, which correspond to the part of the prop, because they are not the melting part.

3. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit. Since the judgment of the court of first instance is unfair with different conclusions, the defendant's appeal is accepted, and the judgment of the court of first instance is revoked and the plaintiff's claim is dismissed as per Disposition.