Where goods in a bonded area are withdrawn without an import license, the time of determining whether the goods are subject to customs duties;

In cases where goods in a bonded area are withdrawn without an import license, whether such goods fall under the goods subject to the quota tariff under Article 16 of the Customs Act shall be determined on the basis of the standard when the relevant goods are taken out from the bonded area if they are re-imported at the time of their import.

Articles 2, 4, and 16 of the Customs Act

M&D Co., Ltd., Counsel for the defendant-appellant

Head of the Military Manpower Administration

Gwangju High Court Decision 84Gu88 delivered on July 2, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

The term "import in the Customs Act" means the taking of goods prescribed in the Customs Act into Korea (in the case of goods passing through a bonded area, taking them out from the bonded area) and customs duties on imported goods without obtaining an import license is imposed according to the nature and quantity of the goods at the time of their import (Article 4 subparagraph 9 of the Customs Act). Thus, in the case where goods in a bonded area are withdrawn without an import license, whether the goods are subject to the quota tariff under Article 16 of the Customs Act shall be determined on the basis of the time when the goods are taken out from the bonded area if they are re-imported at the time of their import.

As determined by the court below, in the absence of the fact that the plaintiff carried the original wood installed in the bonded area at the original market without filing a shipment report or an import declaration with the defendant, and the above original wood was recommended to the quota tariff under Article 4-16 of the Enforcement Decree of the Customs Act until the time of release, the quota tariff under Article 16 of the Customs Act shall not be applied to the above original wood. The judgment below to the same purport is just and there is no violation of law by misunderstanding legal principles, and therefore there is no argument.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kang Jin-young (Presiding Justice)