1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

가. 원고는 2013. 7. 1.부터 2013. 11. 1.까지 중화인민공화국 소재 엡손 이엔지알 선진(EPSON ENGR SHENZHEN LTD.)으로부터 원산지가 중화인민공화국인 LCD 프로젝터(이하 ‘이 사건 프로젝터’라 한다)를 별지2 기재와 같이 4개의 수입 신고번호로 수입하면서, 이 사건 프로젝터를 관세율표 품목번호 제8528.69호의 ‘기타 프로젝터’로 분류하여 물품가격에 관세율 8%를 적용하여 계산한 관세 및 부가가치세 합계 57,414,150원을 신고납부하였다.

B. On January 13, 2015, the Plaintiff filed a request for rectification of the amount of KRW 16,896,810 of the customs duties and value-added tax already paid, on the ground that the instant professional projector constituted “the goods exclusively or mainly used for the automatic data processing system set forth in Article 8471” in Article 8528.61, the duty rate of which is zero percent (hereinafter “instant disposition”). However, on February 5, 2015, the Defendant rendered a disposition rejecting the Plaintiff’s request for rectification on the ground that the product number corresponding to the instant professional projector was 8528.69 (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed a request for tax adjudication on April 22, 2015, but was dismissed on August 12, 2015.

[Recognition] Facts without dispute, Gap evidence Nos. 1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is mainly connected to a computer, so it is classified as “pro projector” in Article 8528.61 of the Tariff Schedule as “pro projector used exclusively or principally for the automatic data processing system set forth in Article 8471” in accordance with the General Rules on the Interpretation of Tariff Schedules.

In addition, the projector of this case is a customs elimination item of the WTO Information Technology Agreement (WTO).

Therefore, the instant disposition rejecting a claim for rectification of customs duties and value-added tax against the projector is unlawful.

(b) Attached Form 1 of the relevant statutes are as follows.

(c).