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(영문) 인천지방법원 2015.02.05 2013구합4457
관세경정거부처분취소
Text

1. The part concerning a request for revocation of a rejection disposition among the lawsuits in this case is dismissed.

2. The defendant limited to the plaintiff.

Reasons

1. Whether a request for revocation of a disposition rejecting a request for correction is lawful (2014-Gu 3111);

A. On July 25, 201, the Plaintiff: (a) imported from SB&B FODINC located in the United States to the United States of America and to the United States of America, and imported from the Republic of Korea to the XUENG ECONNA&TR TRDE CO; (b) imported from the Canadian located to the Republic of Korea from the Canadian, XUEOENNA and the United States of America into the Republic of Korea, and filed an import declaration with the Republic of Korea of USD 150 per ton US dollars; (c) as a result of the tax examination on the said goods, the Defendant did not recognize the reported transaction price as the transaction price under the new contract, and notified the Plaintiff of the results of the examination on October 4, 201, and accordingly, the Plaintiff accepted the corrective report at least 30 U.S. dollars per ton on October 28, 2011.

3) On February 2, 2013, the Plaintiff filed a request with the Defendant for the rectification of KRW 187,932,950 for customs duties by asserting that the transaction price was adjusted to USD 150 per ton. However, on March 13, 2013, the Defendant issued a disposition of refusal to rectify the amount of customs duties against the Plaintiff. However, the Plaintiff dissatisfied with the disposition of refusal to rectify the amount of customs duties, and filed an appeal with the Tax Tribunal on May 7, 2013. On November 20, 2013, the Tax Tribunal rendered a decision of re-assessment that re-calculated the tax base and the amount of customs duties based on the nature and quantity reflected in the degree of deterioration and damage as at the time of the import declaration and the amount of customs

5) After re-auditing the dutiable value according to the aforementioned determination, the Defendant rendered a disposition of partial reduction on January 8, 2014, and notified the Plaintiff of the results of re-audit on January 9, 2014. (The unit: the unit: the import declaration number, import declaration number, and import declaration number, the remainder of the claim for correction of the amount of reduction of the amount of reduction after re-assessment of the amount of reduction of the amount of tax after re-assessment, as listed below, B 15,625,90,90, 297, 328, 460, 606, 718, 320 D 15,625, 900, 297, 405, 328, 4606, 780, 72320, 623, 625, 505, 806.

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