세액경정청구거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on August 4, 2009 against the import declaration number of 40463-07-080368U and 40463-07-10026U shall be revoked.
The reasons for the judgment of this court are as follows: (a) except where the court of first instance considers “ October 5, 2009” as “ August 4, 2009.” The reasons for the judgment of this court are as follows: (b) Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The Plaintiff asserts that the instant goods should be classified into HS K 8517.70-1020, which is the item number of mobile phone parts. However, even if the evidence submitted by the Plaintiff (including the result of the appraisal commission by this court for the Korea Customs Trade and Trade Development Institute), it is reasonable to classify the instant goods into HS 854.20-00, which is the item number of the same cable cable, according to the Tariff Schedules. The Plaintiff’s assertion on different premise is unacceptable.
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.