A. The Korea Food and Drug Trade Corporation sold a right to import Alan, for which 24% of the concession tariff rates may apply to the quantity below the market access volume pursuant to Article 2 [Attachment 1-B] of the former Customs Regulations (wholly amended by Presidential Decree No. 24289, Jan. 1, 2013; hereinafter “Tariff Regulations”) pursuant to Article 73 of the Customs Act and Article 2 of the former Agreement on the World Trade and Trade Corporation, etc. of the Customs Duties Act (wholly amended by Presidential Decree No. 24289, Jan. 1

B. A Co., Ltd. (hereinafter “B”) was awarded the import right of Alban at the above public auction for agricultural products operated by the Plaintiff, and was issued a letter of recommendation specifying the use of Alban for processing from the Korea Agriculture and Fisheries Corporation. On November 21, 2012 and November 27, 2012, the Plaintiff imported each of 36 tons of Alban, respectively, from China, and submitted the said letter of recommendation to the Defendant for payment of customs duties according to the tariff rate.

C. As a result of the customs investigation on B on January 25, 2013, the Defendant discovered the fact that B sold 34 tons of the Alban imported as above without using it for processing, and accused B and the Plaintiff to the investigation agency. On the other hand, on July 4, 2013, the Defendant issued a disposition imposing customs duties and additional taxes on the Plaintiff, as shown in the attached Table 1, by applying the rate of customs duties of 230.5% applicable to the quantity exceeding the market access volume to Alban imported by B (hereinafter “instant disposition”).

On the other hand, although B and the Plaintiff were indicted for violating the Act on the Aggravated Punishment, etc. of Specific Crimes and the Customs Act, on September 5, 2014, the judgment of innocence was rendered (Seoul Central District Court 2013Gohap1487) on the grounds that “It is difficult to conclude that the Plaintiff had the intention to evade customs duties at the time, since B and the Plaintiff are members of the Korea Interstegy Processing Industry Cooperatives, as members of the Korea Interstegying Industry Cooperatives, they appear to have distributed the Alban volume to other members according to the direction of the Association.” The above judgment was made at the appellate court on December