A. The Plaintiff, as a company selling electronic parts, imported 20 million won from Jun. 4, 2010 to Nov. 2, 2013, 2013 (hereinafter referred to as “B”), from a company B (hereinafter referred to as “IND”) that sells the electronic parts, and imported 2,164,868,654 (hereinafter referred to as “this case’s virtue”) 2,168,654 (hereinafter referred to as “the customs collector”), and submitted an application for the import declaration to the head of the customs office at the time of the Plaintiff’s use of the automatic data processing machine and its unit, telecommunication equipment, etc., and submitted an application for the import declaration to the head office at the time of the customs office’s use of the usage tariff rate (hereinafter referred to as “construction tariff rate of 0%”).

B. In the course of the criminal investigation against the Plaintiff on March 2015, the Defendant confirmed the fact that the business proprietor of the instant case, which the Plaintiff reported as above, was not directly manufactured at the Plaintiff’s head office, unlike the details of the report, and transferred it to D Co., Ltd. (hereinafter “D”) or E (hereinafter “E”) without approval from the head of customs office.

C. The Defendant, even though the Plaintiff had never had the intent to use the instant Human Rights as stated in the application form for the application of the usage tariff rate from the beginning, imported the said Human Rights, and then used it for another purpose, deemed that the Plaintiff was charged of evading customs duties, and filed an accusation against the Plaintiff as to the charge of evading customs duties. Meanwhile, pursuant to Articles 38-3(4) and 42(2) of the former Customs Act (amended by Act No. 14379, Dec. 20, 2016; hereinafter the same), if the instant Human Rights Association was classified as “other Human Rights Association” under Article 8-3(4) and 42(2) of the former Customs Act (amended by Act No. 8504.50-2090, May 12, 2015, calculated the difference between the customs duties imposed and the customs duties imposed, and notified the Plaintiff of the total amount of KRW 431,871,540, value-added tax, KRW 4103, penalty tax, KRW 26194,2905.

hereinafter “instant disposition”.