A. From January 26, 2007 to October 22 of the same year, the Plaintiff imported gold bars (hereinafter “instant gold bars”) produced by Argor-Heraus (hereinafter “Argor-Heraus”) and Cambodia (hereinafter “Iskb”) from Hong Kong Standards Bank. From January 26, 2007 to October 2, 20, the Plaintiff received the import declaration from the Switzerland Member Countries of the Republic of Korea and the European Free Trade Association (EFTA), and applied the Free Trade Agreement between the Republic of Korea and the Republic of Korea (hereinafter “the Agreement”), accompanied by the import declaration on the origin of the Republic of Korea to Switzerland in accordance with the Free Trade Agreement (hereinafter “the Agreement”), and the Plaintiff received the import declaration from 200% from 36,00,000 from 16,000,000,000 from 27,000,000,000.

C. On September 2, 2008, the Defendant requested the Switzerland customs authority to verify the origin of the instant gold bullion on September 7, 2007 in order to examine whether it is reasonable to apply the instant tariff rate to the Plaintiff. On March 7, 2008, the Defendant received a reply from the Switzerland customs authority on March 7, 2008 that the exporter issued the certificate of origin mistakenly. Thus, the gold bullion 1 of this case is not Switzerland, on the ground that the application of the conventional tariff rate is excluded and the basic tariff rate of 3% is not Switzerland, and on the ground that the gold bullion 1 of this case was not Switzerland, customs duties are 95,786,80 won in the attached tariff list, and value-added tax is 95.5.