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(영문) 서울고등법원 2018.10.05 2018누30183
관세등부과처분취소
Text

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.

Reasons

1. The reasoning of the judgment of the court of first instance is partly dismissed or added as follows, and the reasoning of the judgment of the court of first instance is as follows, with the exception of adding the following judgments as to the matters alleged by the plaintiff in this court:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The 6th parallel “2013.1.1.1.1.1.201” is the same as “1.21.201.” The Domark “Arrburty Maveator”, and the “Oscope” is each the same as “Osciscope”.

3. Each “statement” of 3.2 p.m., 10 pages 11 shall be added to the following:

The attached Form 2 of 3 Myeon 19 shall be referred to as "attached Form 2", and the "original data" of 4 Myeon 11 shall be referred to as "Reactor", respectively.

5. For the second page, the “9033 Permit” of the second page is “9033”, and the “program programming” of the 8th page 4 is different from the “proging”.

11. The 8th parallel "No. 9030.32-1090" shall be deemed to be "No. 9030.20-1090", "11th parallel" to be "B", and "performance of functions" in the 17th parallel shall be deemed to be "performance of functions".

The 14th 3 parallels shall be classified into “B”, “Ma in 18 parallels” into “e,” “No. 20120-4”, “No. 2012-4” in the 19th 15th 19th parallels, “No. 2012-4,” and “three-dimensionals” in the 21th Doster, respectively, into “readable machine”.

2. The further determination of this Court

A. The Plaintiff’s assertion as to whether each of the instant goods constitutes automatic data processing machinery or not shall be classified into automatic data processing machinery, and it shall not be deemed a machine combined with or connected to automatic data processing machinery, and it does not constitute a machine that performs any specific function other than data processing function.

Each of the instant goods is imported in an apparent external material form with “unit equipment for automatic data processing machines”. They are inserted in the automatic data processing system after importation.

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