1. Revocation of the first instance judgment.

2. The Defendant’s additional tax on September 17, 2013, as stated in the separate sheet, against the Plaintiff.

1. The court's explanation concerning this case is based on the reasoning of the judgment of the court of first instance 2.

C. The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for the dismissal of the parts below “judgments” as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

2. Parts to be dried;

(c)Article 14 of the Customs Act, which provides that "Customs duties shall be imposed on imported goods", while the main sentence of Article 16, paragraph 1, of the same Act, includes any import declaration prior to arrival.

The same shall apply to this Article.

shall be imposed according to the nature and quantity of the goods at the time of conducting.

In other words, "the customs collector," in Article 42 (1) of the same Act, collects "the shortage of customs duties" in accordance with Article 38-3 (1) or (4), 10/100 of the shortage of customs duties as follows:

2. The amount calculated by applying the following formula: The relevant shortage of customs duties ¡¿ Period from the day following the original deadline for payment to the date on which an amended declaration or a duty payment notice is filed ¡¿ the aggregate of the interest rates applied by financial companies, etc. to overdue loans

In light of Article 106 (1) 1 of the same Act, if goods on which an import declaration is accepted are different from the terms and conditions of the contract and the nature or form as at the time of the import declaration is not changed, and the relevant goods are imported from any foreign country, customs duties shall be refunded if they are exported after shipping them into a bonded area within one year from the date on

"Each provision" is defined as "."

2 The purpose of the refund system is to collect customs duties from customs office prior to consumption for the convenience of the tax imposed on the premise that the customs duties are consumed in Korea.

The refund system provided for in Article 106 of the Customs Act is a special refund system that cannot be seen as other taxes and is only in the Customs Act, and the importer's good is different from the contents of the contract.