1. Revocation of the first instance judgment.

2. Each disposition of the attached Tables 1 and 2 against the Plaintiff is taken by the Defendant.

Details of the disposition

This part of this Court's reasoning is the same as the corresponding part of the judgment of the court of first instance, and thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The plaintiff's assertion as to the legitimacy of the disposition of this case and the reasons to be stated in this part of the relevant law are the same as the corresponding part of the judgment of the court of first instance. Thus, it shall be cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of

Judgment

The dutiable value of imported goods shall be the transaction price adjusted by fees, fares, etc. at the price actually paid or payable by a buyer.

(Article 30(1) of the Customs Act. Therefore, the customs value should, in principle, be determined based on the import price paid by the importer to an overseas exporter.

However, if an importer is merely a domestic sales agent of an overseas exporter and there is a special circumstance to view that the domestic buyer is the same as the imported goods directly from an overseas exporter, the price paid by the domestic buyer to the importer can be the basis for determining the dutiable value.

At this time, whether an importer is an independent seller for a domestic buyer or only a simple assistant as a sales agent for an exporter should be determined reasonably in accordance with the transaction concept and social norms by comprehensively taking into account the following factors: the contracting party to the import contract for goods and the sales contract for a domestic buyer; the import price and the method of determining the domestic sales price; the process of supplying goods to a domestic buyer; the legal subject to the risk-bearing on imported goods; and

However, when the taxpayer conducts economic activities, he/she can choose to take any legal form to achieve a specific economic purpose at will, and the tax authority also becomes the most active act or the tax avoidance.