The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to the ground of appeal No. 1, the former Individual Consumption Tax Act (amended by Act No. 12846, Dec. 23, 2014; hereinafter the same shall apply) requires the head of the competent tax office or customs office having jurisdiction over the place of entry to report the fact of entry to the person who brought taxable goods taken out without payment of the individual consumption tax (Articles 1 and 3), the fact of bringing taxable goods into the place of entry, or of providing them for the purpose determined by Presidential Decree, and the individual consumption tax shall be collected from the seller or the importer of the import, where the person fails to prove the fact of bringing them into the place of entry, as prescribed by Presidential Decree.

(Article 14(2) and Article 19(1) of the Enforcement Decree of the Individual Consumption Tax Act (hereinafter “Enforcement Decree of this case”) upon delegation provides that an application stating the details, place of shipment, personal information of a shipper and deadline for submission of a certificate of carrying-in shall be submitted to the head of the competent tax office or customs office for the approval of carrying-out of goods (in the case of imported goods, from the time of the import declaration to the time of acceptance of the import declaration) at the time of carrying-out of goods

The traffic, energy and environment tax and the traffic, energy and environment tax and the traffic, energy and environment tax are reserved.