관세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court’s explanation concerning this case is as stated in the judgment of the court of first instance, except where the following contents are added to the written judgment of the court of first instance. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Article 4(3) of the First Instance No. 7 provides that “any person who imports, sells, or uses any goods recommended as tariff concessions shall import, sell, or use them only for the purposes specified in the recommendation.” Article 3 of the Notice on Tender for Public Sale of Import Rights of this case provides that “any participant in a tendering procedure for the imported goods shall additionally submit evidentiary materials for processing,” and Article 13(1) provides that “any participant in a tendering procedure for the imported goods shall submit evidentiary materials for processing to the Korea Food and Drug Corporation.” As such, any participant in a tendering procedure for the imported goods shall submit evidentiary materials for the use of such materials to the Korea Food and Drug Corporation.” As such, any participant in a tendering procedure for the imported goods shall submit ex post facto evidence for the use of such materials.” Thus, the participant who has been awarded a bid for the quantity in a public sale right after determining the use of the goods as “the Korea Food and Drug Trade Corporation” shall import the awarded goods and directly use them for processing. However, the Plaintiff’s assertion that any goods are distributed to the members of the Korea Food and Drug Corporation without direct processing.