1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From November 17, 2006 to September 28, 2007, the Plaintiff imported the Switzerland gold bars (hereinafter “the gold bars of this case”) from MKFINC SA, and MS SPP (hereinafter “MM case”).

The Plaintiff submitted an origin declaration to the head of Incheon Airport customs office, and filed an import declaration by applying 0% of the conventional tariff rate stipulated in the Free Trade Agreement between the Republic of Korea and the EFTA States (hereinafter “instant Agreement”).

B. On June 11, 2008, the Defendant requested the Swiss customs authority to verify the origin of the instant gold bullion in order to examine the application of the conventional tariff rate for the instant gold bullion.

C. After that, on August 10, 2009, the Defendant issued a revised notice of the additional tax amounting to KRW 637,95,340 in total, and KRW 143,853,340 in total, as stated in the “customs duties, value-added taxes, and additional taxes,” and KRW 63,79,520 in value-added tax (i.e., value-added tax amount 2,190,450,450,810 - KRW 2,126,651,290 in total, as stated in the “customs duties, value-added taxes, and additional taxes,” by applying 3% of the basic rate of customs duties to the Plaintiff on the grounds that there was no reply within 10 months after the due date.

On October 30, 2009, the Plaintiff appealed and requested a trial on October 30, 2009, and on December 2, 2010, the Tax Tribunal issued a decision that “the imposition of KRW 143,853,340 in total is revoked, and the remainder is dismissed.”

(hereinafter referred to as “each of the instant dispositions”), which is subject to the imposition of customs duties and the rectification of value-added taxes.

In the instant lawsuit, the Defendant added the grounds for disposition that “The reply sent by the Swiss customs authority over the response period does not contain sufficient information to determine the authenticity of the relevant documents or the origin of the goods.”

[Grounds for recognition] The fact that there is no dispute;