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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From October 13, 2012 to June 28, 2014, the Plaintiff imported the ETELCOPPP PALR (hereinafter “instant goods”) into 85 items, including 4095-12-101037U, and filed an import declaration by classifying them as the item number No. 8525.49-10000 (0%) of the tariff schedule, and the Defendant accepted a report at that time.
B. From August 11, 2014 to August 26, 2014, the Defendant issued an objection that the instant goods were classified as No. 8479.89-9099 (Tax Rate 8%) after conducting an examination with the Plaintiff, but the Plaintiff raised an objection that they were classified as No. 8428.90-900 (Tax Rate 0%) and asked the tariff classification to the Customs Valuation Board.
C. On October 7, 2014, the Defendant sent the same answer to the Defendant’s opinion, respectively, imposed customs duty of KRW 9,583,100, value-added tax of KRW 958,320, penalty tax of KRW 2,036,010, and KRW 100,968,510, value-added tax of KRW 100,968,510, value-added tax of KRW 100,096,860, and penalty tax of KRW 17,30,530,530, respectively, on the Plaintiff.
(hereinafter “instant disposition”) D.
The Plaintiff filed a tax appeal on January 5, 2015, but was dismissed on August 21, 2015.
[Grounds for Recognition] Unsatisfy, Gap evidence 1 to 3, Eul evidence 1 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Considering the structure, function, use, etc. of the goods of this case alleged by the Plaintiff, the goods of this case should be classified as the goods number No. 8428.90-9000, which is the machinery of this case, and the goods of this case should be classified as the goods number No. 8479.89-9099, which is the machinery of this case. Thus, the disposition of this case is unlawful.
(b) as shown in the attached Form of the relevant statutes.
(1) The International Convention on the Harmonized Commodity Description and Coding System as provided by the World Customs Organization shall be the International Convention on Tariffs and Coding System.