1. The plaintiff's claim is dismissed.

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

1. The facts subsequent to the facts of recognition may be acknowledged, either in dispute between the parties or in full view of the statements in Gap evidence 1 to 7, Eul evidence 1 to 6 (including the Serial number; hereinafter the same shall apply), the fact inquiry results against the Daegu Customs of this Court, the witness Eul's testimony, and the whole purport of arguments.

The plaintiff is a company manufacturing and exporting machinery, and the defendant is a customs service corporation with the purpose of calculating the amount of tax on exported and imported goods.

(b)to collect customs duties on the raw materials for export imported at the time of importation, and to refund customs duties on the raw materials for export of the relevant goods imported within two years retroactively from the date on which the export declaration is accepted, where the goods are offered for export,

(hereinafter referred to as "the relevant provisions shall be as shown in the attached Form).

In order to simplify the refund procedure, there is a method of refunding customs duties without applying the simplified fixed amount refund rate table (hereinafter “simplified refund application method”) and the simplified fixed amount refund rate table by export goods on the basis of the average amount of refund of customs duties, etc. on raw materials for export or average amount of tax payable, etc. according to the approval of the application of the simplified fixed amount refund rate table (hereinafter “simplified refund application method”).

Where a person who has obtained approval for non-application of the simplified fixed amount refund rate table intends to obtain again a fixed amount refund rate table, he/she shall apply for the application to the head of the competent customs office and obtain approval.

E. However, as the Korea Customs Service’s notification on the handling of refund of customs duties, etc. on raw materials for export was amended on November 24, 2015 to Article 2015-58 (hereinafter “instant amendment notification”), the first priority is given to applying a simple fixed amount refund rate when a certain small and medium enterprise proprietor files an application for refund, deeming that the application of a simple fixed amount refund rate was obtained from the first date of export, and thus, the simplified fixed amount refund rate table is preferentially applied.