관세 환급 거부처분 취소 청구의 소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company whose main business is the manufacturing business of electric machinery parts as a main business of the manufacture of softs for TV monitoring (BLU).
B. From June 2015 to December 2015, the Plaintiff filed an export declaration with the Plaintiff stating the number B and 52 of the export declaration number as “11(general export)” if it exported the fife, etc. to the Plaintiff’s overseas corporation.
The plaintiff is either of the following:
With respect to the main issues described in paragraph (1), at the time of the above export declaration, the export declaration was automatically accepted without undergoing a document examination or a goods examination, by stating the codes in the “the classification of “the date on which the said export declaration was filed” as “H”, “General P/L” report, and written in the “the category of Maritime Affairs and Fisheries Transactions” as “11” and in the form “general form” respectively. (c) On April 13, 2017, the Plaintiff applied for customs duties refund in total amount of KRW 49,293,300 on raw materials for export (hereinafter “the disputed export goods”).
(Submission Number C and seven cases, hereinafter “instant application”). D.
However, in relation to the instant application, there was an error in the customs refund system, stating that “the transaction classification of export declaration completion certificate and the export form of the application for refund are not consistent” was created, and the Plaintiff confirmed the error and notified on April 13, 2017.
(A) Evidence No. 2, hereinafter referred to as “instant notification”). E.
Accordingly, on April 14, 2017, the Plaintiff requested the Defendant to present his opinion on the error in filing an application for refund, and the Defendant sent a reply to the Plaintiff with the following contents (hereinafter “instant reply”).
Article 8 (1) and (2) of the notification of refund affairs, such as official taxes, etc., on raw materials for export, shall be 02 in the form of refund export recommended by the application for refund of the thickness.