1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons for the court's explanation of this case are as follows: "TOGYI" in Part 2, 7, 1, 3, 11 of the judgment of the court of first instance as "TOGYI"; "Plaintiffs" in Part 1, 3, 11 of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (wholly amended by Act No. 13625, Dec. 29, 2015; hereinafter the former Act on Special Cases of the Customs Act) and the prior tax examination as prescribed by the Customs Act are not in a separate system and should be implemented in entirety without any priority. The defendant failed to comply with the prior tax examination as to the goods of this case, which are the subject of the prior tax examination under the Customs Act. The plaintiff's failure to implement the prior tax examination as "the first 6th 6th 1, 2015" and "the first 6th 6th 1, 2015 of the former Customs Act."