2. The costs of lawsuit shall be borne by the Plaintiff.

The Plaintiff imported new shoes, bags, etc. produced and shipped in the Italian plant from B located in the United Kingdom (hereinafter referred to as “the exporter of this case”) from April 8, 2014 to May 24, 2016 from April 2016, the Plaintiff reported customs duties and value-added taxes by applying the conventional tariff rate under the Free Trade Agreement between the Republic of Korea, the European Union, and its member countries (hereinafter referred to as “Korea-EU FTA”) based on the origin declaration issued by the exporter of this case.

Among them, Nos. 1, 2, and 4 applied for ex post facto application of customs duties after importation.

The detailed details are as follows:

On April 8, 2014, the date of application for the application of import declaration No. 1 CNS SHES on April 8, 2014, pursuant to Article 1 C 201 of the Free Trade Agreement, the Defendant, on May 20, 2014, conducted on May 31, 2014, to verify the implementation of the Korea Customs Act No. 2060, Jun. 30, 2014, under the former Act No. 20166, Jun. 30, 2014, as the Korea Customs Service Act No. 2016, Jun. 30, 2014; and on June 12, 2015, the part of the Korea Customs Service Act No. 2016, Jun. 24, 2015, to verify the Plaintiff’s origin of the Free Trade Agreement No. 2516, Jun. 24, 2015.

On April 12, 2018, the customs authority of the United Kingdom issued a declaration of origin on April 12, 2018, because the number of the person’s identification is advanced and the country of origin is the EU, and the exportation from Italian Xin to Korea is not included until November 24, 2016.