1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

가. 원고는 2013. 7. 15.부터 2013. 12. 20.까지 중화인민공화국 소재 엡손 이엔지알 선진(EPSON ENGR SHENZHEN LTD.)으로부터 원산지 중화인민공화국인 LCD 프로젝터(이하 ‘이 사건 프로젝터’라고 한다)를 별지 목록 기재와 같이 총 18회에 걸쳐 수입하면서, 이 사건 프로젝터를 관세법이 정한 관세율표의 품목번호(이하 ‘품목번호’라고만 다) 제8528.69호에서 정한 ‘기타 프로젝터’로 분류하여 수입물품 가격에 기본관세율 8%를 적용하여 계산한 관세 및 부가가치세 합계 1,371,256,540원을 신고ㆍ납부하였다.

B. On January 13, 2015, the Plaintiff filed a request for the correction of the amount of KRW 515,489,400 for the total amount of customs duties and value-added tax declared and paid as above on the ground that the instant projector constituted an “proprojector” product that is used exclusively or mainly for the automatic data processing system set forth in Article 8471, which is 0% of the tariff rate, for the correction of the amount of KRW 1,371,256,540 on the ground that the said amount of customs duties and value-added tax was 528.69, the Defendant rendered a disposition rejecting the said request for correction (hereinafter “instant disposition”).

C. On April 22, 2015, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on April 22, 2015, but was dismissed by the Tax Tribunal on November 17, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1 and 2, the purport of the whole pleadings

2. Determination on the legitimacy of the instant disposition

A. The plaintiff's assertion 1) The projector of this case must be classified as item number No. 8528.61 (pro projector used exclusively or principally for an automatic data processing system) for the following reasons. A) The projector of this case is mainly used in connection with the automatic data processing system set forth in No. 8471, which is currently being used in Korea.