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(영문) 서울고등법원 2020.10.22 2017누50326
관세등부과처분취소
Text

1.The judgment of the first instance shall be modified as follows:

The defendant's duty on August 3, 2015 is attached Form 1, which was against the plaintiff.

Reasons

The Plaintiff sought revocation of the disposition of imposition of KRW 36,219,030, total amount of value-added tax plus KRW 3,621,920, total amount of penalty tax, KRW 12,336,70, and KRW 12,300, total amount of penalty tax stated in [Attachment 1]. The court of first instance revoked the disposition of imposition of KRW 728,310, value-added tax, KRW 72,840, and KRW 250,470, respectively, and dismissed the remainder of the Plaintiff’s claim.

As to this, the Plaintiff appealed to the effect that the disposition of imposition of customs duties, etc. other than the No. 1 No. 2, which is only the part against the first instance court, is revoked, the scope of trial by this court is limited to the remaining disposition of imposition, such as customs duties, etc. except

Details of the disposition

The Plaintiff, a corporation, engaged in the business of distributing construction materials and the business of exporting and importing, etc., has arranged the sequences attached Table 1 below from July 11, 201 to November 14, 201 by importing construction materials from a corporation located in Denmark (B; hereinafter “the exporter of this case”) located in the European Union Member Countries B (hereinafter “the exporter of this case”).

The import declaration was filed as described above.

(1) The Plaintiff and the Republic of Korea (hereinafter referred to as “the instant imported goods”) referred to as “the instant imported goods”, excluding Nos. 2, but hereinafter referred to as “the instant imported goods” in the sequence No. 1 C, including No. 2, when each imported goods are referred to as “the instant imported goods.” The number of the approved exporter No. 1 C on July 11, 201, the date of the import declaration on the invoice number 1 C, E,F, G, and H on May 9, 201, 201, and the 2,011, K 3 L. 3, August 28, 201, 201, and the 2,011, as well as the 3,000 M, N,O, P, Q. 23, 201, and the 16,000

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