1. The plaintiff's claim is dismissed.

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

Details of the disposition

From April 2015 to October 2015, the Plaintiff imported red moldss, meltings, meltings, straws, shoulders, and dneyney (hereinafter “instant goods”) from China to China, and brought the instant goods into factories of C Co., Ltd (hereinafter “C”) which are located in Pyeongtaek-si-si free trade zones located in Pyeongtaek-si under a contract for the supply of goods.

C From May 8, 2015 to November 27, 2015, the head of Pyeongtaek-si reported to the head of Pyeongtaek-si on the shipment of the instant goods into the free trade zone (use) under Article 29(1)1 of the Act on Designation and Management of Free Trade Zones (hereinafter “Free Trade Zone Act”) with the shipment declaration number D and 25 items.

The instant product was manufactured as a mixture, melting, and heating, etc., through a simple processing process, and then was removed from a domestic area (customs territory) other than a free trade zone, after being manufactured as a mixture, melting, and living as a dump, etc. (hereinafter “the instant finished product”). In accordance with Article 29(4)1 of the Free Trade Zone Act, the Plaintiff filed an import declaration of finished products of this case as indicated below and paid customs duties.

The goods of this case (after processing) shall be determined at 22-00% or 6,2103.90% or 45% of the high amount among the c. 2094.22-900 c. & 210 c. c. c. 31-900 c. c. 31-900 c. 207.51-1000 c. 2005.10 c. 80 c. 8.106 c. 8.106 c. 80 c. 90 c. 90 c. 208 c. 90 c. 90 c. 208 c. 90 c. 905 c. 208 c. 906 c. 907 c. 900 c. 208 c. 906 c.