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(영문) 서울행정법원 2015.03.20 2014구합15726
관세경정거부처분취소
Text

1. The Defendant’s refusal to rectify KRW 5,414,920 against the Plaintiff, customs duties imposed on June 21, 2013, and customs duties imposed on August 19, 2013.

Reasons

1. Details of the disposition;

A. The Plaintiff filed an import declaration and payment of customs duties 1) The livestock products frozen by cutting off the legs of pigs from April 25, 201 to May 20, 2011 (hereinafter “instant 1 products”).

2) During the import of India, the Korea-U.S. tariff rate of KRW 19,38,960 under the HS 0203.29-900 (the base rate of 25%) was 20.3,000 under the HS 25.3,00,000 on the 25th 7.6th 7,000 on the 205th 6th 7.6th 7,000 on the 205th 6th 7.3,00 on the 205th 7th 19,000 on the 5th 206th 6th 7.3,00 on the 5th 206th 7th 7,000 on the 5th 206th 7th 205,00 on the 27th 2011 on the 106th 36th 10531,2015.

On August 13, 2011, 13, 201, the net weight (kg) tax base (source) tax rate of the transaction goods on the date of import declaration 20.8% 20.8% 42,772,800,896,740 on August 2, 2011, 201, FRR PEE PEE 23,040 " 50,850,0210,576,80303 on November 25, 2011, PORK SHHHHOTR PE 23,040 "53,01,01,000 on November 25, 201, 201, 10, 2301,601,01,01,01,01,01,01,01,000,01,014,0631,5,23014

B. On the other hand, from March 23, 2009 to August 30, 2010, the livestock products frozen by cutting off part of the bones of pigs (see attached Table 1 1 'the structure of swine satisfaction') from the front ray of pigs from March 23, 2009 to August 30, 201.

The Do retailers of agricultural and livestock products whose import declaration was made and whose customs duties were paid after making an import declaration as in paragraph (1) to the head of Sung-nam Customs Office shall be the HS K on April 9, 026.

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