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1. The Defendant’s disposition of imposing the attached list 1 against the Plaintiff shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
Reasons
1. Details of the disposition;
A. From April 2002, the Plaintiff imported from abroad the Naptha, Connden, Connden Liquid (hereinafter “NGL”) and manufactured and processed various kinds of petroleum and petrochemicals, and sold them in Korea and abroad.
B. The Plaintiff refers to a mixture of natural gas in the space of high temperature and high pressure, which is a mixture of natural gas from Algeria on the date of the import declaration of the attached list 1, and is a substance that has been reduced above the ground level of high temperature and high pressure.
The key issue of the instant case is whether Connmark, imported by the Plaintiff, constitutes NGL under the Tariff Schedule attached to the Customs Duties Act is as follows.
The Tariff Schedule attached to the Tariff Schedule of the attached Table of the Customs Duties Act, upon importation, provides for item numbers (six units), names, and basic tariff rates in the Republic of Korea while accepting the International Convention on Harmonized Commodity Description and Coding System which came into force in Korea on January 1, 1988 (hereinafter referred to as the “the HS Convention”). No. 27 Subheadship 4 of Chapter 4 of the Tariff Schedule No. 27: Subheadship 4 of Chapter 27: Subheadship 4 of the Tariff Schedule No. 2710. 12 of the Tariff Schedule No. 27: “Influence oil and manufactured goods” means that at least 90/100 (including the portion of losses) of exclusive use at 210 degrees CGD were subdivided from the final schedule of the HS in accordance with the provisions of Article 86 of the Enforcement Decree of the Customs Duties Act to the extent that the country can use the goods at least 90/100 (including the portion of losses) of the HS.
The HSK shall accept the Schedules of Tariff Rates attached to the Customs Duties, and shall add four units to six units of the HS Convention and the tariff schedule.