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(영문) 서울행정법원 2014.11.21 2011구합32461
관세등부과처분취소
Text

1. The defendant's imposition of each disposition listed in the separate sheet No. 1 against the plaintiffs shall be revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) is a company engaged in food processing and sales business, agricultural and fishery products wholesale business, agricultural and fishery products trade business, etc., and Plaintiff B (hereinafter “Plaintiff B”) and Plaintiff C Co., Ltd. (hereinafter “Plaintiff C”) are companies engaged in the export and import and trade business of agricultural, fishery, and livestock products, and wholesale and retail business of agricultural and fishery products.

Plaintiff

The representative director A and B is D, and the plaintiff C is a company operated by D, although the representative director in the corporate register is the plaintiff E, who is the child of D.

B. The Plaintiffs entered into an import agent contract with the financial resources compliance company, and entered into an import agent contract with the Korea Food & Drug Limited Corporation (hereinafter “G”) located at the time of Taesung (hereinafter “G”) and imported organic farming for the rise of the increase of organic farming (the possibility of growing from Taesan City farm in which the elimination Corporation is located at the time of Chinese elimination) and supplied them to the F Co., Ltd. (the G Co., Ltd. G was divided into G on July 3, 2008 into “F”) and the current company.

C. The plaintiffs are above B.

In the process of importing and supplying the rise of organic farming to G as described in paragraph (1), in order to sell the rise of organic farming to other domestic food enterprises than G, the following dutiable value was reported as follows:

The plaintiff's report number is as follows: AH on June 3, 2005, the actual return price of the production year AH is as of June 2004, the actual return price of US$ 190 US$ 750 US$ I on October 26, 2005.

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