1. The Defendant’s additional tax amounting to KRW 211,243,380, total amount of the customs duties and value-added tax indicated in attached Table 1, which was imposed on the Plaintiff on October 21, 2016.

Details of the disposition

From April 3, 2012 to March 26, 2014, the Plaintiff filed an application for conventional tariff pursuant to the Free Trade Agreement between the Republic of Korea and the EFTA States (hereinafter “instant Free Trade Agreement”) with the head of the customs office in the place of customs clearance, and the head of the Busan Customs Office accepted the application for conventional tariff pursuant to the Agreement between the Republic of Korea and the EFTA States (hereinafter “instant Agreement”), while importing high speed monitoring (hereinafter “Switzerland exporter”) manufactured by Company B, a corporation located in Hong Kong, (hereinafter “SP”) that is located in the Switzerland from Company B (hereinafter “SP”), which is a corporation located in Hong Kong.

On September 19, 2014, the Defendant notified the Plaintiff that a written investigation on the origin of the instant goods should be conducted, and requested the Plaintiff to submit the certificate of origin.

On October 24, 2014, the Plaintiff submitted to the Defendant a commercial invoice under the name of the Hong Kong seller on the instant goods and a packaging statement under the name of the Switzerland exporter (hereinafter collectively referred to as “instant primary certificate of origin”), and thereafter, submitted a delivery certificate issued by the Switzerland exporter on November 5, 2014 (hereinafter referred to as “instant secondary certificate of origin”) on the instant goods upon the Defendant’s request for the submission of an additional certificate of origin.

On March 18, 2015, the Defendant notified the Plaintiff of the need for additional verification as a result of the written investigation of origin, and requested the Switzerland customs authority to verify the origin on April 27, 2015, and notified the Plaintiff on April 29, 2015.

On December 28, 2015, the Swiss customs authority issued a reply that the origin of the instant goods satisfies the criteria for determining the origin of Annex I to this Agreement as the Switzerland, and that the instant secondary origin certificate was accurate and genuine documents issued by the Switzerland exporter, or that the instant primary origin certificate was not a document issued by the Switzerland exporter.

The defendant on June 2016.