1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning for this part of the reasoning is the same as that of the judgment of the court of first instance, and thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The reasoning of this part of the Plaintiff’s assertion is the same as that of the judgment of the court of first instance, and thus, this part of the reasoning is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

(b) Appendix 6 of the relevant Acts and subordinate statutes;

C. Determination 1) In full view of the fact that whether a special relationship had affected the price of the instant goods (A) and the purport and content of Articles 30(1) and (3)4, and 31 through 35 of the Customs Act on the method of determining the dutiable value, the burden of proof of taxation requirements lies in the tax authority in principle, and Article 1(2)(a) of the Convention on the Implementation of Article 7 of the General Agreement on Tariffs and Trade provides that “The fact that a special relationship exists between a purchaser and a seller does not constitute a basis for deeming that the actual transaction price cannot be deemed a dutiable value, solely on the sole basis of the fact that a special relationship exists between the purchaser and the seller, as well as the fact that a special relationship exists between the buyer and the seller, the tax authority shall prove that the transaction price was affected by such special relationship (see, e.g., Supreme Court Decision 2007Du9303, May 28, 2009).

Furthermore, as to whether the price of the instant goods has been affected by such special relation, in light of the following circumstances, the evidence submitted to this court alone can be seen as follows: evidence and evidence Nos. 2, 15, 20 through 25, 28, 33 through 39, and each statement of evidence Nos. 2, 25, 28, and 33 through 39.