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1. The plaintiff's action against the head of Seoul Customs Office shall be dismissed.
2. The plaintiff's primary responsibility is against the head of Incheon Customs Office.
Reasons
1. Basic facts
A. The Plaintiff, a corporation that runs the wholesale and retail business of semiconductors and electronic parts, was classified as the “Customs Document No. 8542.31-30000,” to which 0% of the tariff rate is applied, while importing digital device parts (hereinafter “instant goods”) over 114 times from February 2, 2012 to January 2, 2014 as shown in the attached Table, and reported the item as the “Customs Document No. 8542.31-3000,” to which 0% of the tariff rate is applied. (b) The head of the Seoul Customs Office conducted a customs investigation with the Plaintiff from July 8, 2013 to January 19, 2014, and the Commissioner of the Korea Customs Service held a tariff classification of the instant goods as the tariff classification of the instant goods and assessed the item No. 980,90,000 of the instant goods as the “Tariff No. 983, Dec. 17, 2013.
C. Accordingly, the Plaintiff is against Defendant Head of Incheon Customs Office, and once from January 3, 2014, the same year.
4. Until July, after filing a revised return on customs duties, value-added taxes and additional taxes on the instant goods six times as shown in the attached Form, the following year:
4. 22. On May 28, 2014, the Plaintiff filed a claim for rectification of the duty, value-added tax, and penalty tax filed by filing a revised return, stating that the “procol and con chip integrated circuits for combined structure chips” (No. 8542.31-3000 of the HSK item No. 8542) for which the instant goods were originally reported. However, the Defendant head of the Incheon Customs issued a disposition rejecting the said request for correction (hereinafter “instant No. 1 disposition”).
On the other hand, on August 28, 2014, the Plaintiff applied for the issuance of revised import tax invoices on the value-added tax paid once to the head of the Defendant Incheon Customs Office. However, the head of the Defendant Incheon Customs Office accepted it as a civil petition and transferred it to the head of the Seoul Customs Office. The head of the Seoul Customs Office on September 5, 2014.