2019Nu34694 Demanding cancellation of disposition, etc. for imposing customs duties

A Stock Company

Attorney Park Jong-hoon, Counsel for the defendant-appellant

Head of Seoul Customs Office

Law Firm Han-soo, Counsel for the plaintiff-appellant

[Defendant-Appellee]

Seoul Administrative Court Decision 2017Guhap80264 decided January 10, 2019

May 17, 2019

July 19, 2019

1.The judgment of the first instance shall be modified as follows:

A. The Defendant’s imposition of customs duties, value-added taxes, individual consumption taxes, education taxes, additional taxes, and 2 set forth in the [Attachment Table 1] Nos. 1 against the Plaintiff, and the amount exceeding the legitimate amount of taxes in the imposition of education taxes, individual consumption taxes, and the individual consumption taxes, and each duty, value-added taxes, individual consumption taxes, education taxes, and additional taxes set forth in the

B. All remaining claims of the Plaintiff are dismissed.

2. One-fourth of the total costs of litigation shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

1. Purport of claim

71,287,620 won in aggregate, 2,265,956,360 won in aggregate, individual consumption tax, 1,341,14,010 won in total, and education tax, 402,334,210 won in aggregate, and 1,154,714,305 won in aggregate, and 5,935,406, and 505 won in total (13,9630,070 in the appellate brief of the Plaintiff’s petition of appeal) were revoked (13,963,070 won in aggregate, 1,67,146,940 won in aggregate, 1,640, 940 won in aggregate, and 1,607, 305, 4130, 414, 405, 301, 413, 4305, 414, 305, 41, etc. of the education tax invoice.

2. Purport of appeal

A. The plaintiff;

In the judgment of the court of first instance, the part against the plaintiff corresponding to the cancellation order shall be revoked.

The imposition of each duty, value-added tax, individual consumption tax, education tax, and additional tax on the Plaintiff as stated in the No. 4 and 5 of the attached taxation disposition that the Defendant issued against the Plaintiff

B. Defendant

The part of the judgment of the court of first instance against the defendant shall be revoked, and all of the plaintiff's claims corresponding to the revocation shall be dismissed.

1. Quotation of judgment of the first instance;

The reasons for the court's explanation concerning this case are as follows: "8,937 cases" of 3rd trial; "8,947 cases" of 3rd trial; "the first rejection disposition of 6th trial"; "the first rejection disposition of 17th trial"; "the second rejection disposition of this case" of 10th trial shall be deemed "the rejection disposition of this case"; "6,015,540 won" shall be deemed "the whole"; "6,086,014,540 won" shall be deemed "the 201th trial"; "the 201th trial" of 2014 ex post facto transmission of 13,82,072,000 won"; "the 201th trial" of 10th trial, "the 200 billion won" shall be deemed "the 13,722,072,000 won"; "the 201th trial of 200,000 won" shall be deemed "the 10614.2 billion won"; "the 161.2.2000 billion won".

2. The changed part

2) However, the tax amount of the portion related to international marketing expenses, excluding the portion related to the issues transferred price adjustment among the imposition of customs duties, value-added tax, individual consumption tax, education tax, and additional tax as stated in the separate tax disposition Nos. 2, 3, and 6, are as stated in the separate tax disposition No. 2, 3, and 6.

Therefore, the portion of the imposition of duties, value-added tax, individual consumption tax, education tax, additional tax, and No. 2 as stated in the No. 1 of the attached taxation details, which exceeds the legitimate tax amount among the imposition of duties, value-added tax, individual consumption tax, and education tax, and each tax, value-added tax, individual consumption tax, education tax, and additional tax should be revoked illegally.

3) On the other hand, as long as accepting a claim for revocation of the part relating to the amount of tax assessment at issue in the disposition imposing duties, value-added tax, individual consumption tax, education tax, and additional tax as stated in the [Attachment] Nos. 1, 2, 3, and 6, the claim for revocation of the disposition for refusal of issuance of this case against the conjunctive claimant

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claims are dismissed in its entirety as it is without merit. Since the judgment of the court of first instance is unfair with a different conclusion, it is so decided as per Disposition with the decision of the court of first instance as above.

Judge Lee Jae-young

Judges Lee Jae-chul

Judges Kim Jong-sik

A person shall be appointed.