2. The costs of the lawsuit are assessed against the defendant.

A. On October 4, 2002, from October 4, 2002 to March 28, 2005, the Plaintiff imported goods of the composite structure chip (hereinafter referred to as "DP") with the same flash Mlash, or the same flash (DDAM) with the same flash (Flashh Mla), on a lower-class basis, into B and 1,681, and filed an import declaration with the item number of HS K8542.21-9000 (rate 0%) under the Tariff Schedules, and the Defendant accepted the import declaration.

B. On June 10, 2004, the Korea Customs Service: (a) viewed the red-type chip (Mul-White chip, hereinafter “MCP”) similar to the instant goods as “other electric equipment having a unique function; (b) classified the product number into HS 8543.89-90 (tax rate of 8%) and made a decision to classify the instant goods into the same purport on November 11, 2005. Accordingly, the Defendant imposed customs duties 26,831,584, 940, 2683, 154, 1584, and 404, and 2385, 2085, 206, as indicated in the attached list with respect to the Plaintiff, 56 times in total between October 4, 2004 and April 10, 2006.

D. The plaintiff filed an appeal with the National Tax Tribunal on the imposition of each of the above duties, value-added tax and additional tax, but the National Tax Tribunal only revoked the part of the additional tax and dismissed each of the remaining claims (hereinafter "the disposition of this case").

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1, 2, Gap evidence 3-1, 2, Eul evidence 1, 3, Eul evidence 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) The violation of the tariff classification is against the law of HS 8543, considering the product of this case as "other electric equipment having a function of 'high oil' which is separate from the above fluor or dluor, because the product of this case was loaded vertically in a single chip within a single fluor, and its capacity is merely merely an expansion of the product, and it does not have its own independent function. Thus, the product of this case should be classified under HS 8542, and it is unlawful to classify it as "other electric equipment having a function of 'high oil' which is separate from the fluor or dluor.

(2) Violation of the principle of retroactive taxation prohibition

The Defendant expressed the view that the integrated circuits in the form of “chip” through the Korea Customs Service’s news report data on the same type as the instant goods constituted HS 8542. The Plaintiff trusted that the instant goods were shipped, and filed an import declaration with HS 8542 from 2000 to 8542, and the Defendant accepted the instant imported goods. Therefore, it is reasonable to deem that the instant imported goods had already been subject to non-taxation practices, and even if the Plaintiff duly filed an import declaration according to such practices, the Defendant’s retroactive taxation on the grounds that the tariff classification was erroneous is in violation of the principle of retroactive taxation prohibition.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The International Collaborationo on the Uniform Goods Description and Coding System, in which Korea has acceded on December 2, 1968, is a member of the International Convention on the Names and Coding System, which is used internationally uniformly for export and import of goods, according to the said Convention, ① export and import goods are classified in the order of sections, Chapter, Chapter, Chapter, Subheading, and Subheading, and Chapter is divided into two units, the number of units, the number of units, the number of units, and the number of units, the number of units, the number of units, the number of units, the number of units, the number of units, the number of units, the number of units, the number of units, the number of units, the remaining units, the number of units, the number of each member of the Convention specified in the General Rules on the Names and Coding System, the number of units, the number of units, the number of units, and the number of units, the number of units, and the number of units, each of which shall be prepared in accordance with the International Tariff Schedule.

(2) The instant goods are goods in the form of chip, which are manufactured to be loaded in digital mobile devices, such as digital cameras, cell phones, digital campaigns, etc. and have the effect of increasing memory capacity on two occasions, by recognizing flaps or flaps on a single plate as a single chip (chip).

(3) The instant goods functiond as permanent storage space such as telephone numbers, picture images, etc. on mobile phones, or functiond as (frodings), input information, orders, smoke acid information, and other temporary storage space of electronic data processing information, such as telephone numbers, picture image, etc., (dm), PDA [Pers DNA List], and MP3, are used for each of the respective purposes.

(5) In relation to the instant goods, the Committee on the 27th HS (C, May 4, 2001) and the Sub-Committee on the 28th HS (D, July 8, 2003) decided that the multiple chips as to the instant goods can not be classified under the current provisions into HS 8542 and should not be classified under the current provisions and should be classified under any other heading within HS 8543 or 85. In addition, the Committee on the 29th HS (E, March 29, 2004) decided to separately set the item number of the multiple chips in the nomenclature (R, May 6, 2004) from the 33rd HS (F, May 5, 2004) to set the item number of the combined chips in the nomenclature 8542, as follows:

A person shall be appointed.

(6) No. 8542 of the Schedules of Tariff Schedules provides that "any electrical device that is created by one or more separate parts on the supporting body shall be excluded. For example, any printed circuits and assemblies that are created by adding one or more different parts, such as diode conversioners and resistance apparatus, or any other electronic super-small circuits of the same kind or of the same kind, shall be excluded." No. 8543 provides that "this subparagraph is not specifically classified under other parts of the Schedules of Tariff Schedules, and is not excluded from the application of Part 16 or the legal notes of this Chapter." The electrical device falling under this subparagraph shall not have independent functions."

[Ground of recognition] Facts without dispute, Gap evidence 2-1, Gap evidence 2-2, Gap evidence 3-1, 2-2, Gap evidence 6, the purport of the whole pleadings

D. Determination

(1) According to the provisions of the Tariff Schedules, the integrated circuits of HS 8542 and the super-small integrated circuits of HS 8542 include circuit elements (e.g., drums, transporers, resistanceers, storages, interconnections, etc.) which are accumulated in a pet state or surface inside or on the surface of semiconductor materials (e.g., drums), and are combined so as to make it impossible to separate them. In particular, subparagraph 8542 of this Table, which is interpreted to include the goods in question, takes precedence over any other subparagraph of this Table which is interpreted to include the goods in question. Meanwhile, HS 8543 provides that “other electrical appliances” are not classified into Chapter 85 and have their own functions, so that they have independent functions in this context means ① an electrical device that performs independent functions, and is not an essential function, but an essential function as a combination or an essential function, such as a combination of machines and appliances that perform a function separate from other machines or a combination of essential functions.

(2) The Defendant, on the premise that the instant goods fall under HS 8543, issued the instant disposition on the premise that the instant goods fall under the category of HS 8543. As such, as to whether the instant goods fall under the “electric flag with an independent function” stipulated in HS 8543, as seen above, the instant goods are fit within a single package, respectively. The instant goods are included in HS 8542.21 and the instant goods are included in the same type of e-mail, and their quantity can not be seen as having been carried out as a separate function from the digital mobile phone storage equipment, such as an independent type of e-mail, and thus, they cannot be seen as having carried out a different function from the digital mobile phone storage equipment, such as an independent type of e-mail, because they merely carry out the same function as e-mail or e-mail, and they cannot be seen as having carried out a different function from the digital mobile phone storage equipment.

(3) The main body and dlambling of the instant goods are multiple chip integrated circuits, respectively. The instant goods constitute multiple chip integrated circuits under the HS 2007. However, according to the HS 2002 at the time of the instant disposition, the instant imported goods are not included in the integrated circuits, hybrid integrated circuits, and electronic super-small-scale integrated circuits under the HS 2002. However, the instant imported goods constitute memory (the instant imported goods are classified as fluor and dial dial 200) and fall under the category of memory (the instant imported goods into 80-4) and the instant 2-2-2-4 of the HS. The instant imported goods are not included in the instant 9-2 of the HS because they constitute fluoral 2 of the instant imported goods under the General Rules 80-4 of the HS. Thus, the instant imported goods are not included in the instant 9-2 of the HS.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is decided as per Disposition by admitting it.

Judges Roster

Judges Kim Jae-jin