beta
Text
1. On December 1, 2014, the respective amount indicated in the “amount of tax assessed corrected” column in the attached Table 1, which the Defendant stated against the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 27, 2012, the Plaintiff was established for the purpose of exporting, importing, and selling agricultural, livestock, and fishery products, and filed an import declaration with the Korea Food & Drug Limited Corporation (LINYI HENHEHGHGGYUFS CO, LTD CO, LTD; hereinafter “1 export company”), Cheongdo Food & Fishery Limited Corporation ( QINGAOS SOLS CO., LTDS CO, LTD., hereinafter “2 export company”), and filed an import declaration with the Korea Food & Drug Corporation (hereinafter “instant import”).
The import declaration date (date of entry) is distinguished from “HADR SETM” and “SOFT SETM” depending on the number of pages in the origin of the import declaration declaration number, and the upper end of the report is “HADR SETM” and “SOFT SETM”. The upper end of the report is “HADR SETM” and “SOFT M”.
Quantity (metric) The reported unit price ($13.4.13) "13.23. ($13.13.4.13)" 1 Export Company 41603-13-7080961 U.S. 1 Export Company 4160.4.23.13-13-70962 U.S. 23.13.8.13.8.13.8.13.8.14.16.484.16.4.08.4.08.16.4.08.4.16.4.08.13.16.4.14.08.4.00
B. On August 11, 2014, the Defendant demanded the Plaintiff to submit data proving the declared price pursuant to Article 30(4) of the former Customs Act (amended by Act No. 12847, Dec. 23, 2014; hereinafter the same) to review the propriety of the import declaration price on the said date. Based on the data submitted by the Plaintiff, the Plaintiff’s evaluation of the appropriateness of the reported price in the Plaintiff’s import on the basis of the data submitted by the Plaintiff, and then on October 28, 2014, the Plaintiff denied the declared price on the ground that “the relevant transaction constitutes an abnormal discount due to conditions or circumstances, and there is a substantial difference from the investigation price of the Korea Agriculture and Food Trade Corporation (hereinafter “Distribution Corporation”)” (hereinafter “6 method”). The dutiable value of the first export company pursuant to Article 35 of the former Customs Act (hereinafter “6 method”).