1. The judgment of the court of first instance is modified as follows.

On December 15, 2014, the Defendant’s duty 172,821 against the Plaintiff on December 15, 201.

1. Details of the disposition;

A. The Plaintiff’s status and the circumstances leading up to the import of goods are corporations engaged in the manufacturing, import and export business of diving and related liquid glass.

From February 17, 2010 to August 8, 2013, the Plaintiff imported divings, etc. manufactured by H companies in Cambodia over 20 times.

(Import Declaration No. B, No. 19 items, the import declaration of which was filed, hereinafter referred to as “the imported goods of this case”). The imported goods of this case were imported from Cambodia to the Republic of Korea, but they were transported from Cambodia to Vietnam by land, and the process of transportation was completed from Vietnam to Vietnam.

B. As to the first import declaration, the Convention on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation between the Republic of Korea and the Government of the Member Countries of the Association of Southern Asian Nations (hereinafter “instant Agreement”) shall be applied to the head of Seoul Customs Office on February 17, 2010.

) The former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (wholly amended by Act No. 13625, Dec. 29, 2015; hereinafter “former FTA Customs Act”).

(1) Article 4 of the Enforcement Decree of the Korea Customs Service Act and Article 4 of the same Act (amended by Presidential Decree No. 25848, Dec. 11, 2014; hereinafter “former Enforcement Decree of the Korea Customs Service Act”).

(ii) the first import declaration to which conventional tariffs (0%) under Article 3(3) apply (0%) are “import declaration number B; hereinafter “the first import declaration”).

At the time of the first import declaration, the Plaintiff attached a certificate of origin issued in Cambodia, commercial invoice, packing list, document related to payment, and bill of lading issued in Vietnam. 2) On February 19, 2010, the head of the Seoul Customs Office notified the Plaintiff to supplement the documents for examining whether to apply conventional tariffs by March 6, 2010, as follows:

Complemented documents: The Korea-ASEAN FTA tax rate for the original certificate of origin of the Korea-ASEAN.