1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited in this case is as follows, except where the plaintiff makes an additional or supplementary decision as to the argument that the plaintiff is primarily disputed at the appellate court, and thus, the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Additional or supplementary judgment

A. As to the assertion of error in the computation of the engine price of this case, the Plaintiff asserts that the dutiable value of the engine of this case should be calculated based on KRW 837,00,000, which is the lowest auction price on the first auction date, not the amount of income.

In principle, the dutiable value of imported goods shall be the tax base of the price actually paid or payable by a buyer for the goods sold to be exported to Korea. Thus, it shall be based on 875,121,190 won ($ 752,223 】 1,63.38 won (the exchange rate of December 1, 2015, which is the date of removal) which is the amount actually paid by the buyer of the instant engine.

Supreme Court Decision 97Nu1037 Decided December 26, 1997 alleged by the plaintiff is a case which calculated the dutiable value based on the first auction price for a ship not imported in accordance with import procedures prescribed by law, and it is inappropriate to invoke this case as it differs from this case, since it is a case.

B. As to the assertion of bona fide acquisition, the Plaintiff asserted that the instant engine cannot be transferred within the period of prohibition of transfer pursuant to Article 109 of the Customs Act, but the Plaintiff transferred the instant engine through the auction without the approval of the customs collector, and that the Plaintiff acquired it in good faith by transfer from the right holder who was lacking the right to dispose of the instant engine through the auction procedure, and thus, the instant engine cannot be imposed customs duties.

Article 109 of the Customs Act, "(1) Acts and subordinate statutes other than this Act, treaties, agreements, etc."