1. The Defendant imposed on the Plaintiff on November 28, 2014, KRW 21,294,330 among the disposition imposing customs duties of KRW 101,239,160.

1. Details of the disposition;

A. From January 21, 2013 to May 13, 2014, the Plaintiff imported the CPU related to the automatic data processing machine (PLC, Problem Unit, model name Q03UPU, etc., hereinafter “instant product”) from the importation declaration number indicated in the attached Table 1, such as 41209-13-026386U, which was located in Japan, from January 21, 2013 to May 13, 2014.

B. The Plaintiff’s import declaration, etc. 1) The Plaintiff’s import declaration, etc. stated in the table Nos. 1, 3 through 7, 9, 11, 14, and 15 attached Table 1 attached hereto, before the former Customs Act (amended by Act No. 12847, Dec. 23, 2014; hereinafter the same applies)

Article 85 of the former Enforcement Decree of the Customs Act (amended by Presidential Decree No. 26089, Feb. 6, 2015; hereinafter the same shall apply)

) The “Customs Statistical Integration Schedules”, publicly notified in Article 98, (hereinafter referred to as the “WTOK”), shall be construed only as the area of the Hmon Korea.

(2) On July 2013, the Plaintiff’s customs duties and value-added taxes were filed and paid on behalf of the Plaintiff under [Attachment 1] Nos. 1, 8, 10, 12, 13, 16 through 18 of the HS number No. 8538.90-900 of the HS tariff rate of 8%, and No. 2, 8, 10, 12, 13, 16, and 18 of the attached Table No. 1 of the HS number No. 8473.30-9010 of the HS number to which the instant goods apply 0% of the tariff rate of 8%. 2] On behalf of the Plaintiff, the customs service corporation in charge of customs duties and customs procedures for the instant goods were classified as No. 1, 3 through 7, 11, 14, and 15 of the HS number No. 8538.90-9000 of the tariff rate of 301.