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The judgment below is reversed and the case is remanded to Seoul High Court.
Reasons
The grounds of appeal are examined.
1. The main text of Article 30(1) of the Customs Act provides that “The dutiable value of imported goods shall be the transaction price adjusted by adding up the following amounts to the price actually paid or payable by a buyer for the goods sold to be exported to Korea,” which is an element to adjust the dutiable value of imported goods.” The main text of subparagraph 6 provides that “The dutiable value of imported goods shall be the transaction price adjusted by adding up the following amounts to the price actually paid or payable by the buyer for the goods sold to
(This article was amended by Act No. 11602 on January 1, 2013, and only the expression of the proviso of paragraph (1) has been changed, and the main text is the same as before and after the amendment. In addition, according to Article 20(1) and (2) of the Enforcement Decree of the Customs Act, the freight under the above provision shall be calculated by the freight list or other documents substituting the freight list, but if it is impossible to calculate by the freight list, etc., it shall be calculated by taking into account the distance of transportation, transportation method, etc.
The Customs Act refers to the "fare of the port of entry" as one of the adjusted factors added to the customs value of imported goods.
Here, the freight refers to the remuneration that the shipper agrees to pay to the carrier in return for carriage in accordance with the principle of freedom of contract, which includes not only the money that the shipper actually pays to the carrier but also the kind of goods having monetary value.
In principle, according to the delegation of the Customs Act, the Enforcement Decree of the Customs Act provides that freight rates under the main sentence of Article 30 (1) 6 of the Customs Act shall be calculated based on freight specifications, etc.
The Commissioner of the Korea Customs Service shall determine the freight in consideration of the transportation distance, transportation method, etc.