1. The plaintiff's claim is dismissed.

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

Details of the disposition

On July 10, 2016, the Plaintiff entered the port of Busan (Horoyoi Liqueur, 350ml/ cans, alcohol 3%, hereinafter referred to as “influent goods”) with 2 stuffs [24 cans per house (total 8.4 liters)], which are the primary species of Japanese negligence.

The Defendant conducted an inspection of personal effects of the Plaintiff, and kept up to the scope of the duty exemption for travelers’ personal effects.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed a request for a trial with the Tax Tribunal on November 10, 2016, but was dismissed on December 21, 2017.

[Ground of recognition] The written evidence Nos. 1, 2, and 2 (including the above number), and the purport of the entire pleading as to whether the disposition of this case is legitimate or not, the purport of the Plaintiff’s assertion is contrary to the constitutional guarantee of property rights and the principle of fair compensation, and the disposition of this case is invalid as it is unconstitutional since it did not give prior notice of the disposition or present reasons under the Administrative Procedures

It is as shown in the attached Form of the relevant statutes.

Judgment

According to Articles 14, 16 subparag. 11, 19(1)12, 96(1)1, and 241(1) and (2)3 of the Customs Act as to the existence of substantive defects, any person who intends to import foreign goods into the Republic of Korea is obligated to file an import declaration with the head of a customs office and pay customs duties on imported goods. However, a person who intends to import foreign goods into the Republic of Korea is exempted from customs duties only on goods deemed reasonable by the head of a customs office in accordance with the standards prescribed by Ordinance of the Ministry of Strategy and Finance as personal effects of a traveler, and may omit an import declaration thereon. Article 48(3) of the former Enforcement Rule of the Customs Act (amended by Ordinance of the Ministry of Strategy and Finance No. 672, Mar. 21, 2018; hereinafter the same shall apply) provides that the tax exemption limit on alcoholic beverages is one disease (limited

In addition, according to Articles 43(1)1, 206(1)1, 207 through 212, 226, 246, and 248 of the Customs Act, customs duties on the personal effects of travelers shall be imposed.