1. The imposition of each of the customs duties imposed by the Defendant against the Plaintiff shall be revoked.

1. Details of the disposition;

A. On July 7, 2015, the Plaintiff entered into a contract with “B” (hereinafter “instant exporters”) which is an agricultural product exporter, such as the number of China, on which July 7, 2015, the Plaintiff entered into an import contract with the Plaintiff to import 1,350 tons or more per ton price of at least 800 tons (hereinafter “instant contract”), and on the grounds that the Plaintiff entered the price of each of the instant goods at an import declaration at an import price of at least 120 tons in total as stated in the [Attachment 2] list 1 through 6 of the imposition disposition of customs duties in [Attachment 3], and the Defendant entered the price of each of the instant goods at an import declaration at an import declaration price of at least 30 tons on the grounds that the Plaintiff made a reasonable determination of the customs value of each of the goods at an import declaration price of at least 50 tons, as stated in the list 20 to May 18, 2016 (hereinafter “instant list”).

D.

On January 18, 2017, the Plaintiff filed an appeal with the Tax Tribunal against the initial disposition on January 18, 2017, but the Tax Tribunal filed an appeal with the Plaintiff on January 31, 2018.