1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. From March 23, 2012 to April 24, 2012 (the date of entry: from March 15, 2012 to April 3, 2012), the Plaintiff purchased and imported a total of 456 tons of the domestically-produced New Organisms (hereinafter “instant goods”) from a limited liability company (hereinafter “sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub

B. On March 21, 2013, the Defendant requested the Gwangju Customs Office to conduct a customs investigation as to whether the declared price of the instant case is appropriate, and around March 21, 2013, the head of Gwangju Customs Office requested the submission of additional materials to objectively prove the duty data submitted at the time of customs clearance as the “(i) the declared price of the instant case is difficult to be recognized as the dutiable value because it is substantially different from the transaction price of the goods of the same kind and quality or similar goods under Article 30(4) of the Customs Act. However, the Plaintiff failed to present the materials that can reasonably prove the fact about the low-price purchase, other than the basic materials submitted at the time of the import declaration. As such, the submitted materials cannot be reasonably explained, the declared price of the instant case is denied pursuant to Article

② In accordance with Article 32 of the Customs Act, the customs value was examined based on the price of similar goods with similar characteristics and components similar to those that can perform the same function and be able to substitutely use the same function. Furthermore, within 30 days before and after the date of shipment of the instant goods, the customs value was determined at US$ 532, which is the lowest price among the goods similar to the instant goods.