1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. The Plaintiff, under the trade name of “H, engaged in the wholesale, retail, export, and import business of agricultural products; (i) purchased and imported a total of 144 tons of domestic production from the 2010s of domestic production (hereinafter “the instant goods”) from the Scarsisung Food Limited Liability Corporation, etc. (hereinafter “Exports”) in six times in total from November 11, 201 to December 27, 2012, the Plaintiff filed an import declaration of USD 289 to 299 per ton (hereinafter “the instant declaration price”); and (ii) filed an import declaration of USD 289 to 299 per ton (hereinafter “the instant declaration price”; and (iii) USD 1 ton all of the following items is US dollars per ton.

(1) On November 201, 2012, the number of importation dates (metric) on the date of entry as of November 11, 2012, the declared amount ($24, US$289 on November 26, 2012, the date of entry as of November 201, 2012, shall be the same as KRW 24,00 on November 26, 2012, the number of importation dates of which is the date of entry as of November 201, 2012.

B. On November 11, 2013, the Defendant requested the Gwangju Customs Office to conduct a customs investigation as to whether the declared price of the instant case is appropriate, and on which November 11, 2013, the head of Gwangju Customs Office notified the purport that “The declared price of the Han River imported by the Plaintiff is significantly different from 68% to 90% compared to the recognized price of the similar goods, and the reported price is remarkably changed, and the Plaintiff’s declared price is not recognized as the dutiable value and the customs value is determined in accordance with the provisions of Articles 31 through 35 of the Customs Act.”

On November 11, 2012, the declared dutiable value on the date of entry, the import declaration on the date of the filing date of entry, shall be the sum of USD 344,445,479,780 on November 16, 2012, USD 289, USD 3445,451,170 on November 26, 2012, USD 289, USD 3444,51,170 on November 26, 2012, USD 3449, USD 289, USD 3445,452,010 on December 13, 2012.