1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On April 3, 2009, the Plaintiff opened an online shopping mall called C under the name of his spouse B (hereinafter “instant shopping mall”) and thereby sold clothes, shoes, bags, etc. to domestic consumers.

B. The Plaintiff, while selling clothes, etc. using the shopping mall in the instant case, filed an import declaration on 12,140 occasions from August 14, 2009 to March 7, 2012. The Plaintiff, who had a domestic buyer liable for duty, was cleared of import duties for small amount of goods subject to reduction and exemption pursuant to Article 94(4) of the Customs Act.

C. On November 9, 2012, the Defendant issued a notice of imposition, collection and collection of customs duties of KRW 132,084,040, value-added tax of KRW 125,400,630, under Article 38-3(4) of the Customs Act on the ground that the Plaintiff violated the Customs Act by improper means while importing clothing, etc. in the UK (hereinafter “instant disposition”).

As the Plaintiff did not pay this amount, the Defendant again urged the Plaintiff to pay the same tax amount as the instant disposition on two occasions on December 12, 2012 and December 25, 2012 (However, in the first demand notice, additional 11,270,930 won, and additional 15,779,30 won at the second demand notice, respectively) (hereinafter “each of the instant notifications”).

E. On February 26, 2013, the Plaintiff appealed and filed a request for a customs review seeking revocation of the instant disposition and notice, but the Commissioner of the Korea Customs Service decided to dismiss the request on May 2, 2013 on the ground that the period of the request for a review was Do.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 3, Eul Nos. 1 and 2, the purport of the whole pleadings

2. Determination on this safety defense

A. The Defendant’s assertion 1) On November 12, 2012, the Defendant asserted that he/she had a domicile on the Plaintiff’s resident registration No. 102-dong 706 (hereinafter “instant domicile or apartment”)

from the plaintiff.