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 established both main import-sale business company C (hereinafter referred to as “C”) in the name of the wife-type B and operated with D (Korean name E). From November 28, 2013 to May 19, 2014, the Plaintiff filed an import declaration with each of the respective reports stated in the attached Table 1, while importing liquor, such as Yangju, from the F company of Singapore, from around November 28, 2013 to May 19, 2014.

B. On August 25, 2015, the Defendant imposed customs duties, liquor tax, education tax, value-added tax, and each additional tax on the following grounds: “The Plaintiff is the actual owner of the instant goods, and the price of the instant goods is falsely stated about about 1/10 of the actual import price, and thus, evaded customs duties, etc. on the instant goods by reporting them to the invoice with a false statement on the actual import price.

(hereinafter referred to as "disposition of this case"). / [Grounds for recognition] without dispute, Gap evidence Nos. 1, 2 (including numbers, hereinafter the same shall apply), Eul evidence Nos. 1 through 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The instant disposition taken by the Plaintiff as a taxpayer, even though the Plaintiff’s obligor for the import of the instant product was C, is deemed null and void as the defect is significant and apparent.

(b) Attached Form 2 of relevant Acts and subordinate statutes;

C. 1) Article 19(1) of the Customs Act provides that "any person who falls under any of the following subparagraphs shall be liable to pay customs duties." The main sentence of subparagraph 1 provides that "the owner who imports the goods for which an import declaration was made" refers to the actual owner who imports the goods. Here, "the owner who imports the goods" refers to the actual owner who actually imports the goods. However, whether the goods are the actual owner or not is the owner of the goods, specifically the method of participating in the import procedure, such as negotiation with the exporter, establishment of a letter of credit, and settlement of the price.