1. Each disposition listed in attached Form 1-1 to 3 against the Plaintiff shall be revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

가. 원고는 2013. 8. 16.부터 2015. 6. 11.까지 별지 1(가지번호 포함, 이하 같다) 기재와 같이 밧데리 충전기인 Travel adaptor(이하 ‘쟁점 충전기’라 한다)를 휴대전화에 사용할 용도로 수입신고하면서 기획재정부 고시인 관세통계통합품목분류표(통일상품명 및 부호체계에 관한 국제협약을 기초로 우리나라에 수입되는 물품에 대한 품목분류를 정하기 위한 것으로, 표의 품목번호 앞 6자리는 위 협약에 의하여 공통적으로 정해지고, 뒤 4자리를 우리나라에서 정한다. 이하 ‘HSK’라 한다)상의 품목번호를 제8504.40-5010호(전기통신용기기의 어댑터)로 신고하였다.

The key charging machine is a device for converting exchange electricity (AC) into direct electric power (DC) and filling wire ropes. Although it was designed to charge mobile phones of B corporation, it can be used not only to cell phones but also to charge other portable electronic devices using separate Micro-USB cables.

B. Article 8504.40-5010 of the above Item No. 850 reported by the Plaintiff applies 0% of the tariff rate pursuant to attached Table 1-C of the Tariff Concession Regulations pursuant to the WTO Agreement, which is the Presidential Decree pursuant to delegation of Article 73(3) of the Customs Act (hereinafter “Tariff Concession Regulations”). The Korea Customs Service’s Tariff Classification Committee decided on July 24, 2017 the item number of the charged product at issue at the rate of 8504.40-3090 of the HS.

On January 12, 2018, the Plaintiff changed the item number of the key charging machine on January 12, 2018 and paid the total of KRW 5,143,240,380, as shown in attached Table 1, and the total of KRW 3,576,162,190, value-added tax 357,616,480, and penalty tax 1,209,461,710.

The basic tariff rate of 8% shall apply to the above product in accordance with the tariff schedule in the attached Table of the Customs Act.

C. After January 22, 2018, the Plaintiff’s item number at issue should be 8504.40-3010.