1. Revocation of a judgment of the first instance;

2. Each customs duty written by the Defendant against the Plaintiff (attached Form) in the list of taxation disposition;

1. The facts below the disposition of this case are either disputed between the parties, or acknowledged by considering the whole purport of the pleadings as a whole in each entry in Gap evidence Nos. 1 to 5.

[1] The Plaintiff is a TV channel operator, where the “C Limited Company”, an affiliate of the U.S. comprehensive media group B, holds 100% equity interest.

The Plaintiff imported video works, such as overseas animation, and broadcasted video works imported through the Plaintiff’s animation broadcasting channel “D” operated by the Plaintiff.

The Plaintiff entered into a contract (hereinafter “instant license agreement”) with H companies, “F companies,” and other foreign producers or domestic licensing (hereinafter “instant licenses”), under which the Plaintiff is entitled to broadcast video works, such as an animation, produced by foreign producers from the instant licenses through television, etc. on a yearly or yearly basis, and in return for the said rights, the Plaintiff entered into a contract (hereinafter “instant license agreement”) with the instant licenses to pay the “Licene” (hereinafter “Licene”).

From August 31, 2010 to June 16, 2015, the Plaintiff imported a master tape (hereinafter “instant product”) containing video works, such as an animation, from a foreign producer, as shown in the list of taxation dispositions.

In the process of importing the pertinent goods, the Plaintiff filed an import declaration and a list of customs clearance without adding the license fee to the dutiable value, and the head of the Incheon Customs Office accepted it.

[2] As a result of the customs investigation conducted on August 2015 with the Plaintiff, the Defendant determined that the license fee of this case constitutes a royalty under Article 30(1)4 of the Customs Act and Article 19(2) of the Enforcement Decree of the Customs Act and should be added to the dutiable value.

Accordingly, the Defendant’s total amount of KRW 2,361,320, value-added tax of KRW 365,99,680, and penalty tax of KRW 162,73,790, as stated in the list of taxation disposition, is KRW 531,094,790.