1. Of the judgment of the court of first instance, the part against the plaintiffs falling under the order to revoke below shall be revoked.

Plaintiff .

1. The reasoning of the judgment of the court of first instance concerning the background of the disposition, the plaintiffs' assertion, and this part of the relevant law is as stated in each corresponding part of the judgment of the court of first instance, except for the dismissal of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act, and the main sentence of Article

Under the third sentence of the judgment of the court of first instance, the second sentence “the instant goods” (hereinafter “instant goods”) shall be read as “the instant goods” (hereinafter “the instant goods”), and the re-imported goods Nos. 1 through 8, 15 through 20 among the details of the said import declaration shall be read as “the instant re-imported goods,” and re-exported goods Nos. 9 through 14 shall be read as “the instant re-exported goods.”

2. Determination

A. The re-export duty exemption stipulated in Article 97 of the relevant legal principles is exempt from customs duties on the condition that the goods are re-exported within a certain period as determined by the customs collector from the date of the import declaration, and the re-import duty exemption stipulated in Article 99 of the Customs Act cannot be deemed as imports of new goods if the goods exported from Korea are re-imported, and it is reasonable to exempt from customs duties in certain cases in consideration of various necessary and circumstances in international trade in goods and transactions.

(2) The Supreme Court Decision 9Nu16328 delivered on May 23, 1995 (see, e.g., Supreme Court Decision 94Nu16328, May 23, 1995). Under the principle of no taxation without law, the interpretation of a tax law shall be interpreted as a law, barring special circumstances, and it shall not be permitted to expand or analogically interpret it without reasonable grounds. However, in a case where it is necessary to clarify the meaning through mutual interpretation between the laws and regulations, it is inevitable to make a combined interpretation by taking into account

Supreme Court Decision 2007Du4438 Decided February 15, 2008