1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. Disposition against the Plaintiff Industrial Bank of Korea (1) The Plaintiff Industrial Bank of Korea from February 55, 2007 to the same year

7. 5. up to three times as shown in the Disposition No. 1, the exporter of Switzerland’s UBS AG bank (hereinafter “UBS”) imports gold bullion (hereinafter “instant No. 1 gold bullion”) from the Switzerland’s Bank (the producer is a producer of Switzerland’s Switzerland’s Metzine et al.).

c)Daehan, in accordance with the Free Trade Agreement between the Republic of Korea and the EFTA States of the EFTA States, the Republic of Korea and the EFTA States attached an origin declaration issued by UBS pursuant to the Free Trade Agreement (hereinafter referred to as the “instant FTA Agreement”), and made an import declaration by applying 0 per cent of the agreed rate of duty, and the head of the Incheon Airport customs office accepted it.

(2) On August 17, 2009, in order to examine whether it is reasonable to apply the conventional tariff rate to the Plaintiff Industrial Bank of Korea pursuant to the instant FTA on June 11, 2008, Defendant Seoul Customs Office requested the Switzerland customs authority to verify the origin of the instant gold bullion, but no response was made within 10 months after the response deadline, pursuant to Article 24(7) of Annex I to the instant FTA, issued a disposition to impose a total of KRW 17,894,910,00 on each of the customs duties and additional taxes on the instant gold bullion stated in Annex I, Article 24(7), which excludes the application of the conventional tariff rate from the application of the conventional tariff rate and at least 3% of the basic tariff rate.

(3) On November 9, 2009, the Plaintiff Industrial Bank of Korea filed an appeal with the Tax Tribunal. On December 2, 2012, 2010, the Tax Tribunal rendered a decision that the amount of tax should be corrected to be excluded from penalty and the remaining claims are dismissed.

(hereinafter referred to as “instant 1 Disposition”) b. each disposition of imposition of customs duties stated in the attached Form 1.

Plaintiff

The new bank of Korea (hereinafter referred to as the "Plaintiff") is a new bank of Korea (hereinafter referred to as the "Plaintiff").

(1) Disposition against the Plaintiff (the Plaintiff New Bank shall be from March 21, 2007 to March 5, 2008).