관세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. Six enterprises, such as C, operated by B (hereinafter “C, etc.”) are not more than the market access volume (the tariff concession tariff regulations of the former WTO Agreement, etc. (wholly amended by Presidential Decree No. 24289, Jan. 1, 2013; hereinafter “former tariff concession regulations”).
() On September 9, 2010, the Korea Agricultural and Fishery Marketing Corporation (hereinafter “Korea Agricultural and Fishery Products Distribution Corporation”) participated in a bid for a real import right public auction conducted by the Agricultural and Fishery Marketing Corporation (hereinafter “Korea Agricultural and Fishery Products Distribution Corporation”) to import a shoulder at the rates of 40% specified in Article 2 and attached Table 1-B, and hereinafter “instant tariff concession rate”) was awarded a successful bid, and was awarded a recommendation letter from the Korea Agricultural and Fishery Trade Corporation to apply a market access tariff in the name of C, etc. (hereinafter “instant recommendation letter”).
B. From October 11, 2010 to November 23, 2010, C, etc. imported a total of 1,962 tons of the domestic shoulderes, such as Import Declaration D, etc. (hereinafter “instant good”), and submitted the instant letter of recommendation and filed an import declaration with the Defendant by applying the concession tariff rate of 40%.
The sum of the total import quantity (B) from October 26, 2010 to November 396, 2010 to November 19, 2010 (F) G (H) November 15, 2010 to November 15, 2010 to November 1804 I (J) November 23, 2010 to November 19, 2010 to November 23, 2010; and
C. Since then, the Defendant: (a) borrowed the Plaintiff’s name to be subject to the concession tariff rate of this case while importing the instant goods; (b) received a letter of recommendation from the Agricultural and Fishery Marketing Corporation to import the instant goods; and (c) on January 27, 2013, notified the Plaintiff of KRW 24,209,431,50 in total, and KRW 12,197,927,680 in total, and KRW 36,407,359,180 in total, applying the concession tariff rate exceeding the market access volume to the Plaintiff.
The plaintiff is dissatisfied with this, and on March 25, 2013.