logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 대구지방법원 2018.06.27 2017구합23331
관세등부과처분취소
Text

1. Attached Form issued by the Defendant to the Plaintiff on June 30, 2015, July 2, 2015, and August 11, 2015

1. Each disposition of imposition on the list shall be taken; and

Reasons

1. Details of the disposition;

A. 1) The Plaintiff is a company that is engaged in the manufacture and sales business, etc. of the Moter System, and is located B (B; hereinafter “B”).

2) B from the Plaintiff’s shares are 41% of the Plaintiff’s shares. The Plaintiff’s shares are owned by 41%.

B. From May 3, 2010 to April 27, 2015, the Plaintiff imported importation declaration number C and 1,831 (hereinafter “instant goods”) from B from May 3, 2010 to April 27, 2015, and reported it to the head of Incheon Airport customs office.

C. The Defendant imposed customs duties, etc. on the Plaintiff from March 5, 2015 to the 13th day of the following month. As a result, the Plaintiff confirmed the fact that the Plaintiff imported the instant goods from B, setting the special discount rate as the transaction price at which the special discount rate was applied to the general import price. 2) The Defendant confirmed that the special discount price constitutes an abnormal discount that was affected by the conditions or circumstances, as set forth below [Attachment 1], on the ground that: (i) the Plaintiff’s claim for revocation of the Plaintiff’s total of KRW 1,39,394,360 on June 30, 2015, as set forth in [Attachment 1], as set forth in the following [Attachment 1]:

1. The sum of KRW 284,330, value-added tax 383,860, value-added tax 335,300, and value-added tax 1,003,490, as indicated in the table of the list;

(2) Attached Form on July 2, 2015

1. Attached Form 30,241,710 won, value-added tax of KRW 40,826,350, and penalty tax of value-added tax of KRW 35,735,850, 106,80, and KRW 30,803,910, and KRW 30 August 11, 2015, as stated in the small column of the list;

1. The assessment of customs duties amounting to KRW 403,768,510, value-added tax amounting to KRW 545,087,350, and penalty tax amounting to KRW 332,062,170, 170, as stated in the column to prevent a loss in the list, was made; and

[Attachment 1] The part for which the Plaintiff seeks revocation (attached Table 1]

1. The sum of the columns in the list shall be as follows:

arrow