1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On June 2, 2005, the Plaintiff filed an application for moving into the Incheon International Airport Free Trade Zone (hereinafter “instant warehouse”) with the Defendant to newly build an integrated logistics warehouse to store duty-free goods to be sold in the bonded store (hereinafter “instant cargo”) on the land of 38,347 square meters in the Jung-gu Incheon International Airport, Jung-gu, Incheon International Airport Free Trade Zone (A-18 B-18 B-1) (hereinafter “instant land”). Around July 29, 2005, the Plaintiff was selected as a person eligible for moving into the Incheon International Airport Free Trade Zone (hereinafter “instant warehouse”).

B. On August 2, 2005, the Plaintiff requested the Defendant to treat the duty-free goods to be sold in the bonded store as international transshipment cargo in consultation with the Defendant on the lease of the instant land, and apply preferential rent to the designated store, but there was disagreement with the Defendant who did not recognize it.

C. On August 4, 2005, the Plaintiff asked the Commissioner of the Korea Customs Service as to whether the instant cargo constitutes transshipment cargo under the Customs Act, and on August 12, 2005, the Commissioner of the Korea Customs Service respondeded that on the Plaintiff, “if the instant cargo is unloaded from an aircraft entering the Incheon Airport to enter the Incheon Airport, and then is operated in the form of shipping the instant cargo to another aircraft departing from the Incheon Airport through a traveler to a foreign country, and then shipping the instant cargo to an aircraft departing from the Incheon Airport, it shall be deemed that the instant cargo falls under the category of transshipment cargo.”

The plaintiff sent the above reply to the defendant on August 12, 2005, but the defendant had a doubt about the contents of the reply and again "the Commissioner of the Korea Customs Service on August 17, 2005."

Whether the freight (e.g., China) of this case is classified and managed as transshipment freight under the Customs Act, such as the freight transported to a third country (e.g., the United States) via the Incheon Airport;

(b) Where freight shipped into a foreign country after adding value-added activities (such as assembly, processing, packing, classification, etc.) to freight shipped into a free trade zone.