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1. Customs duties imposed by the Defendant against the Plaintiff on May 23, 2014, KRW 3,391,653,490, individual consumption tax, KRW 2,474,076,190, respectively;
Reasons
1. Details of the disposition;
A. From June 8, 2012 to June 17, 2013, the Plaintiff filed an import declaration with the Defendant on a total of 62 occasions, including an import declaration number of 4300-12-3054U(FuelOO), when importing ship fuel oil (STX) from STX Inc Ltd. Pte, Lt).
In addition, from July 13, 2012 to May 20, 2013, the Plaintiff imported ship fuel oil from LUKIL ASA PACIP Ldd) on 33 occasions in total, including import declaration number 4300-12-300653U ( July 13, 2012).
The Plaintiff paid the total amount of KRW 8,470,616,820 in total in accordance with each of the above import declarations, including customs, individual consumption tax, traffic, energy and environment tax, and education tax (hereinafter “tariff”).
B. From June 10, 2012 to June 20, 2013, the Plaintiff: (a) had oil supply companies, such as KSE amblingcom (KOX Marine Bunker Ltd) supply crude oil imported to the ocean-going ship companies, including EE panpanion, without further processing; and (b) the oil supplier supplied crude oil to the Plaintiff after having supplied the Defendant with the “written confirmation (application) on the shipment (loading) of export goods subject to refund” (hereinafter “loading confirmation”).
C. Pursuant to Article 14 of the former Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export (amended by Act No. 1359, Dec. 15, 2015; hereinafter “former Act on Special Cases Concerning the Refund of Customs Duties”), the Plaintiff filed an application with the Defendant for refund of the customs duties, etc. on the total of 381 raw milk exports including the application number 016-12-003938 ( June 28, 2012). Accordingly, the Defendant filed an application with the Defendant for refund of the customs duties, etc. on the total of 3,167,83,300 won, individual consumption tax, 2,364,364,913,460 won, traffic, energy and environment tax, 1,864,85,60 won, and education tax 634,463,00 won, 032,065,840 won (hereinafter “advance refund”).