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(영문) 서울행정법원 2015.02.12 2014구합15733

관세경정거부처분취소

Text

1. The Defendant’s refusal to rectify the amount of KRW 2,453,930, customs duties imposed on June 4, 2013 against the Plaintiff, and customs duties imposed on July 8, 2013 1,228.

Reasons

1. Details of the disposition;

A. On April 11, 201, the date of the import declaration and the date of the import declaration, the net weight (kg) tax base of the traded goods (won) on the import declaration of PORK 22,000 35,056,056,186,86,764,040 on July 4, 2011, the Plaintiff paid 222,753,6214,732,750 on April 11, 201 and on July 4, 2011, the sum of the imported goods of No. 222,753,621,750 on the import declaration of PTRK PEE 22,00,750 on the import declaration of the Republic of Korea (hereinafter referred to as “the import declaration of the instant goods”) and the Defendant’s 97% on the import declaration of swine 205,207,209.

B. (1) On the other hand, livestock products frozen from the front ray of pigs from March 23, 2009 to August 30, 2010 by cutting the cryp from the cryp of pigs to the part of the cryp of cryp of cryp (see attached Table 1 “the structure of swine satisfaction”).

The head of Sung-nam Customs Office filed a claim for correction on the ground that the Do retailers of agricultural and livestock products who imported and paid customs duties after the tariff classification and import declaration were “the relevant livestock products constitute HS K 0206.49-100 (the base rate for 18%) according to the Tariff Schedules.” The head of Sung-nam Customs Office rejected the claim, and the above Dozer filed a lawsuit seeking the revocation of the above refusal disposition under the Suwon District Court 201Guhap10790. On May 25, 2012, the above court rejected the above Dozer’s claim on the ground that “the satisfaction of pigs means the parts from the upper bones of swine through the upper bones, to the upper bones bones bones,” and that the above Dozer’s appeal was dismissed on the ground that the above Dozer’s appeal was dismissed (hereinafter referred to as “prior judgment”), but the above Doz.’s appeal became final and conclusive on December 13, 2012.

The Commissioner of the Korea Customs Service, in accordance with the purport of the above preceding judgment, is not between the bones and vertebral bones of pigs on March 6, 2013.