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(영문) 부산지방법원 2019.10.31 2018구합23511
관세 등 부과처분 무효확인의 소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

B around 2011, the import declaration (representative C) imported from the company located in China for freezing steam, and filed the import declaration with the Defendant from January 26, 201 to July 11, 201, from January 26, 2011, to July 11, 201, the import declaration was filed with D and 16 cases.

Attached Form

1. Each import declaration No. 1 to 17 of the Inventory No. E (the representative F, B and E collectively referred to as the “import company of this case”).

(B) Around 2012, the Plaintiff imported from a Chinese located enterprise for freezing steam receipt, and filed an import declaration with the Defendant from January 11, 2012 to October 18, 2012, with import declaration G and four cases (attached Form).

1. Each import declaration No. 18 or 22 on a yearly list ; H Co., Ltd. (hereinafter “H”)

Since January 24, 2013 to June 27, 2013, the import declaration was made to the Defendant with importation declaration I and six cases from January 24, 2013 to June 27, 2013.

On June 26, 2013, the Defendant received a report from an anonymous informant on the charge of evading customs duties that he/she evades customs duties by filing a report at a lower price than the actual market price, while importing the freezing of China from an anonymous informant.

On July 8, 2013, the Defendant seized and searched H office, investigated relevant persons, such as C, F, J, and Plaintiff, and confirmed the Plaintiff’s actual representative, and confirmed the fact that the Plaintiff evaded customs duties while importing goods in the name of each of the above companies.

On November 19, 2013, the Defendant issued a disposition imposing customs duties, etc. with respect to the goods imported in the name of the importing company of this case to the Plaintiff, after correcting the taxpayer of the importing company of this case as the Plaintiff.

1. As indicated in the list, 332,66,730 won was imposed on the aggregate of the customs duties, value-added taxes, and additional taxes;

(hereinafter “instant disposition”). On November 19, 2013, the Defendant imposed a total of KRW 26,316,440 on the goods imported from H under H’s name on November 19, 2013.

The defendant shall have passed through the relevant criminal case.

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