1. Revocation of the first instance judgment.

2. Attached Form issued by the Defendant against the Plaintiff on August 1, 2013 and September 5, 2013

1. An entry in the list;

1. The reasons why the court uses this part of the reasons for the judgment of the court of first instance, such as the background of the disposition, are as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except where part of the reasons for the judgment of the court of first instance is dismissed as follows.

[Supplementary Use] Part 2 of the judgment of the first instance [Attachment] Part 8 of the judgment of the second instance " by sea transportation" means " by sea transportation or air transportation".

In the case of No. 3 of the first instance judgment, the part "for 14 cases" in the part "for 14 cases" shall be as follows.

1. The list Nos. 1 through 14 is as indicated. The part “66 cases” in the third 7 pages of the judgment of the court of first instance is as indicated in the list is as follows: “66 cases.”

1. The entry in the list is as described above 15 to 80.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The instant disposition was unlawful on the premise that the instant goods meeting the requirements for deeming direct transport under Annex II to this Agreement meet all the requirements for deeming direct transport, and there is no ground to limit the documentary evidence to the transit bill of lading for verifying the requirements for deeming direct transport. On the other hand, Article 8(3) of the Rules on the Criteria for Confirmation of Origin, etc. of the Asia-Pacific Trade Agreement changes the scope of tariff concessions by reducing the scope of tariff concessions and is null and void beyond the scope of delegation under this Agreement. Accordingly, the instant disposition is deemed null and void as it goes beyond the scope of delegation under this Agreement. Accordingly, even if it is assumed that the instant bill of lading must be submitted as documentary evidence to verify the requirements for direct transport, it has already been established as non-taxation practices on the recognition of the Blue as documentary evidence of the requirements for deeming direct transport.