관세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. Acknowledgement of the reasoning of the judgment of the court of first instance is the same as the statement of the reasoning of the judgment of the court of first instance, in addition to the following parts which are to be stated in this judgment, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The "market price of similar goods" in the 6th 2, 3, 8th 21, 9th 1, and 4th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th
Part 7 of the judgment of the first instance court, "Evidence 6, 8, and 23 of the judgment of the first instance" shall be written with "Evidence 6, 8 through 23, and 31 of the judgment of the first instance."
Part 9 of the decision of the first instance shall add to the following:
In the absence of the standards for unit price and quantity in the sales contract concluded between the Plaintiff and B, the Defendant asserts that if the Plaintiff accepted the price offered by B while concluding an individual contract for navigation discrimination with B, the transaction price of the instant goods was affected by the special relationship with the Plaintiff.
However, since the import price of the same heat as the instant goods is determined by various factors, such as the market demand and supply situation of the importing country, price fluctuation of substitute materials, and the volume of the daily yield and price of the exporting country, and can be determined based on the previous transaction price, it does not necessarily seem that the Plaintiff and B should have determined the method of determining the price in advance under a basic contract.
(1)Nos. 13 and 15 of the judgment of the first instance court are required to read, “The calculation of the monthly rate of interest and the details of advance payments shall be based on the data on the calculation of the monthly rate of interest,” and, on the 13th level, the following shall be added:
“and the Defendant calculated on the basis of the Plaintiff’s audit report, the gross profit ratio of the Plaintiff (the margin rate of 10.5% in this year, 2008, 9.8% in 2009, 1.3% in 2010, 10.9% in 201, 11.9% in 201, 11.9% in 2012, 11.4% in 2013, 3% in 2008, 2009, and 2% in 209.