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Reasons
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(영문) 부산지방법원 2017.04.14 2015구합20801
관세등부과처분취소
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1. Customs duties and value-added taxes imposed by the Defendant on June 15, 2015 by the sequence 1 through 143 set forth in the attached Table 1 list against the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that imports shampoo and brand products from LONGCHAP S.A.S (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-

On September 23, 2004, the French head office has 65% of the Plaintiff’s shares at the time when the Plaintiff was established, and all of the remaining 35% shares around March 2012, the Plaintiff became the full subsidiary of the French head office from that time.

B. The Plaintiff imported products, such as shampampoo and branding (hereinafter “instant products”) from exporters, and filed a declaration and payment of customs duties and value-added taxes on the basis of the arm’s length price calculated under Article 30(1) of the former Customs Act (amended by Act No. 12027, Aug. 13, 2013; hereinafter “former Customs Act”) and Article 5(1)2 of the Adjustment of International Taxes Act (hereinafter “International Taxes Adjustment Act”) from March 1, 2008 to June 27, 2012.

C. From October 29, 2012 to November 9, 2012, the Defendant notified the Plaintiff that “the special relationship between the buyer and the seller prescribed in Article 30(3)4 of the former Customs Act, which the Plaintiff reported, constitutes a case where the price of the relevant goods has an impact on the price of the relevant goods, the Defendant shall not recognize the Plaintiff’s import declaration price, and shall determine the dutiable value based on the domestic sale price pursuant to Article 33 of the same Act.”

Accordingly, on February 26, 2013, May 23, 2013, the Defendant imposed KRW 867,448,340, value-added tax of KRW 1,297,38,370, and penalty tax of KRW 733,458,910, total amount of KRW 2,898,295,620 on the Plaintiff as shown in attached Table 4.

(hereinafter referred to as “Initial Disposition”). (e)

The plaintiff is dissatisfied with the first disposition.

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