1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, under the trade name of “B,” purchased and imported a total of 909.91 tons (hereinafter “the instant goods”) of Chinese New Drillegs in China from March 30, 2013 to April 27, 2013 (based on the entry date) from the Dacheon-gu Limited Corporation (hereinafter “Exporter”) on a total of 38 occasions (hereinafter “the instant goods”) and then filed an import declaration on the import price of USD 469.13 to 529.54 per ton (hereinafter “the instant declaration price”).

B. On March 21, 2014, the Defendant requested the Gwangju Customs Office to conduct a customs investigation as to whether the declared price of this case is appropriate. On or around March 21, 2014, the head of Gwangju Customs Office: “(1) The declared price of this case is substantially different from the transaction price of similar goods and the mountainous district price investigated by the Korea Agriculture and Food Trade and Food Trade Corporation, but data submitted by ear company are difficult to prove a reasonable doubt about significant price differences; (2) the dutiable value is not determined by the method under Article 31 of the Customs Act because it is difficult to find or prove identical or similar goods due to the characteristics of agricultural products, and the country of production, the time of transaction, the transaction, the transaction stage, the transaction volume, etc. is based on the price of the goods which are most similar to the goods of this case. If there are two or more different goods, the dutiable value is determined based on the lowest price, which is the lowest for 650 tons per ton among the prices of similar goods accepted within 30 days before and after entry.

C. In accordance with the above notification, the Defendant re-enters the Plaintiff with customs duties on the instant goods on March 24, 2014 and March 25, 2014.