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(영문) 서울행정법원 2013.09.26 2012구합28223
관세등경정고지처분취소
Text

1. The Defendant’s each disposition listed in the Disposition List against the Plaintiff is revoked.

2. The costs of lawsuit shall be.

Reasons

1. Basic facts and circumstances of dispositions;

A. A summary of the process of refining crude oil and processing Naptha (Naptha) is to manufacture petroleum products, such as LPG, naphtha, light oil, light oil, mitts, mith oil, etc., after importing crude oil through the process of processing, such as distilling oil (hereinafter referred to as “raw oil refining process”).

2) The functional category structure is sub-structured with naphtha produced by primary separation from crude oil. The functional category structure is re-divided into Neavy Naptha and Nhtha through the separation process. Heavy Naptha (NCC process) is used to produce hrolog, Ethrolog, Eththylene, proton, proton, proton, etc., which are used to produce hydrolog, territhr, proton, etc.; heavy quality is processed into Lemer, contactor, which is the main product of petrochemicals, through the re-processing process; and is the total production process of XBT using the production process of BT, which is the primary product of petrochemicals, through the re-processing process.

B) The Plaintiff’s status was established on January 6, 1976 with the trade name “Korea Petroleum (State).” Around May 1980, the Plaintiff engaged in petroleum refining business after completing and running petroleum refining business. Around April 1991, the Plaintiff engaged in petroleum chemical business after completing the BTX process, which is a petroleum chemical facility. Around June 1980, the trade name was changed to TTX process, and it was changed to the trade name as of March 200. (c) Article 71 of the Customs Act provides for a system to impose customs duties by reducing the basic tariff rate if it is necessary to correct the tariff rate among similar goods.

In order to strengthen the competitiveness of the domestic petroleum chemical industry, the basic tax rate (0%) is applied to direct import of naphtha, which is the basic material of the petroleum chemical industry.

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