관세 등 경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
가. 원고는 2012. 1. 4.부터 2012. 12. 28.까지 중화인민공화국 소재 엡손 이엔지알 선진(EPSON ENGR SHENZHEN LTD.)으로부터 원산지가 중화인민공화국인 LCD 프로젝터를, 필리핀 소재 엡손 프리시슨 필스(EPSON PRECISION PHILS INC)로부터 원산지가 필리핀인 LCD 프로젝터(이하 통틀어 ‘이 사건 프로젝터’라 한다)를 별지와 같이 총 54회에 걸쳐 수입하면서, 이 사건 프로젝터를 관세율표 품목번호 제8528.69호에서 정한 ‘기타 프로젝터’로 분류하여 수입물품 가격에 기본관세율 8%를 적용하여 계산한 관세 및 부가가치세 합계 2,044,332,050원을 신고납부하였다.
B. On December 26, 2013, the Plaintiff filed a claim for correction against KRW 2,044,32,050 in total of the customs duties and value-added tax on the ground that the instant proprojector is a product that corresponds to “proprojector exclusively or mainly used for the automatic data processing system set forth in Article 8471” in Article 8528.61, the customs duty rate of which is zero percent. However, on January 3, 2014, the Defendant rejected the instant claim for correction on the ground that the product number corresponding to the pro projector was set forth in Article 8528.69.
(hereinafter “instant disposition”). C.
On April 7, 2014, the Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on April 7, 2014, but was dismissed on June 30, 2014 on the ground that the deadline for request was not observed.
[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1 and 2, the purport of the whole pleadings
2. Determination on this safety defense
A. On January 4, 2014, the Plaintiff filed an appeal on April 7, 2014, which was 90 days after the Defendant received notice of the instant disposition from the Defendant, and accordingly, received a decision of rejection from the Tax Tribunal. As such, the instant lawsuit is unlawful without due process of a prior trial.
B. The former Customs Act, Law No. 12847, Dec. 23, 2014.