1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, a corporation or a person who imports and sells agricultural products, such as the Han River, was a corporation or a person who purchased and imports, from the Ansan Food Limited Corporation (hereinafter “Exporter”), a domestic 96 tons of the Han River (hereinafter “instant Han River”) in China, and imported from China, and filed an import declaration with the Defendant by treating the import price as US$ 434 per ton (hereinafter “instant declaration price”).

B. The Defendant denied the return price of this case on the ground that the reported price of this case is substantially low compared to the transaction price of similar goods, and determined the dutiable value of this case as US$ 650 per ton, and issued a disposition of imposition as stated in the attached Table 1 (hereinafter “instant disposition of imposition”).

C. On March 12, 2015, the tax Tribunal dismissed the Plaintiff’s request on the grounds that the Plaintiff was dissatisfied with the said disposition.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Plaintiff’s assertion 1) filed a report on the birth of this case at a real transaction price at the time of filing an import declaration. The Plaintiff concluded an import contract prior to mass harvest period, and was able to purchase the instant lecture at a low price, such as the Plaintiff’s declaration price, and the Plaintiff was able to pay the exporter the initial investment cost for purchasing and storing the lecture in advance, and provided all materials proving such circumstances to the Defendant. Accordingly, the instant disposition denying the Plaintiff’s import declaration price for the instant lecture was unlawful. (2) Even if the import declaration price for the instant lecture does not fall under the actual transaction price, the calculation of the customs value for the instant lecture is based on the calculation of the customs value.