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(영문) 부산지방법원 2018.04.05 2016구합22538
관세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. From August 201 to September, 201, the Plaintiff reported each of the following amount in the column for reported price at the reported price in the name of E (F) while importing satisfafafafafafafafafafafafafafafafafafafafafafafafafafafafafafafafafafa (hereinafter referred to as “the instant debt satafafa

on September 5, 201, the name quantity (kg) of the date on which the import declaration was filed, B (G) the 400 stuff (4,000 g) 30,518,775 g 1,000 US dollars 28,000 additional dues for X-taxable exchange rate 1,082.61 205,695 won (G Plaintiff filed an import declaration in installments) on September 5, 201, the 400 g 30,518,775 won (H) d (4,000 g 4,000 g 30,518,75 g d (H) the 814 g g 65,539,459,45 g 1,4540,450 g 305,450 g 1,4545,450.

B. In a case where the Defendant, an exporter of the instant goods, filed an accusation against the Plaintiff with the Busan District Prosecutors’ Office as fraud, he/she obtained the Plaintiff’s receipt (No. 3, the People’s Register No. 447,700, and No. 4: Evidence No. 805,00: the People’s Register No. 800, which was the People’s Register No. 100: September 15, 2015) on the instant goods, which the Plaintiff prepared to the Plaintiff and sent to the Plaintiff to the Busan District Prosecutors’ Office. Based on the results of the investigation, the Defendant deemed that the Plaintiff was evading customs duties by reporting the instant goods at low prices and filed a charge of violating the Customs Duties.

C. On September 16, 2015, the Defendant denied the initial declaration price on the instant goods, and notified the Plaintiff of the correction of the amount of KRW 27,376,09, and KRW 16,074,240, as stated in the following table of customs duties and the additional tax on customs duties (= KRW 27,376,090, KRW 16,074,240) as to the difference between the actual transaction price and the declaration price that the Defendant investigated on the Plaintiff.

(hereinafter “instant disposition”). Import declaration number is import declaration number.

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