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 (a corporation established pursuant to the Radiation and Radioisotope Use Promotion Act) imported goods (hereinafter collectively referred to as “the instant imported goods,” and when referring to a part of them, hereinafter referred to as “the instant imported goods, etc.”) as listed below, applied 80% of the customs reduction rate to the Defendant for academic research products under Article 90(1)2 of the Customs Act. The Defendant accepted the said declaration after approval of reduction and exemption in accordance with the above criteria.

on January 19, 2012, importation number of imported goods on the date of importation No. 440, 194-12-70107U, 1194-12-70107U on January 16, 2012, No. 41775-12-30028U, 2012

B. On July 15, 2013, deeming that the Defendant erred in applying the reduction rate to the instant imported goods, the Defendant asked the Commissioner of the Korea Customs Service with regard to the reduction rate to be applied, and on July 23, 2013, the Commissioner of the Korea Customs Service responded to the Defendant on July 23, 2013, that “The Korea Institute of Nuclear Sciences constitutes a “public medical institution” under Article 90(1)2 of the Customs Act, and thus, ought to apply the reduction rate to 50% pursuant to the proviso of Article 37(

C. On January 15, 2014, according to the response of the Commissioner of the Korea Customs Service, the Defendant issued a notice of correction of the value-added tax on the instant goods as KRW 2,774,370 pursuant to Article 38-3(4) of the Customs Act by applying the reduction rate for the instant imported goods to 50%, and the value-added tax on the instant goods as KRW 2,279,050.

(hereinafter collectively referred to as “instant disposition”). D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 14, 2014, but the Tax Tribunal dismissed the Plaintiff’s respective claims on June 27, 2014.

[Ground of recognition] Facts without dispute, entries in Gap evidence 1 to 3 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful