Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The grounds of appeal are examined.
After finding the facts as indicated in its reasoning based on its adopted evidence, the lower court acknowledged the following facts: (a) advertisement and publicity activities conducted to promote sales of imported goods are activities related to market sales; and (b) the Plaintiff, which needs to engage in advertisement and publicity activities in order to increase the distribution commission, directly conducts advertisement and publicity activities, such as concluding a contract for advertisement and publicity on film, etc. for motion pictures, which are imported goods, and paying expenses; (c) thus, in full view of the fact that the payment of the advertising and publicity expenses in this case is not only an obligation to the Plaintiff’s advertising agency and advertising company, the buyer
Even if this does not constitute an indirect amount included in the customs value of the imported goods of this case, the Defendant determined that the instant disposition, which imposed value-added tax and additional tax on the imported goods of this case including the amount equivalent to the advertising expenses of this case as the tax base,
Examining the records in light of the relevant provisions and legal principles, such determination by the court below is just, and contrary to the allegations in the grounds of appeal, it recognized facts against logical and empirical rules.
No error by misapprehending the legal doctrine on indirect payments, etc. that are included in the dutiable value of a customs duty.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.