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 is a Korean subsidiary of the Maloruma Swear Co., Ltd. located in the United States (hereinafter “U.S head office”).

[At present, the head office of the U.S. holds 100% of the shares of Canadian LTD (Cloumba Salba Swear Ltd) in Canadian LTD, and the local forum Canada holds 9.4% of the shares of the Plaintiff]

After conducting a customs duty investigation with respect to the Plaintiff from July 16, 2012 to July 27, 2012, the Defendant: (a) imported goods, such as clothing, shoes, and bags, on the ground that the Plaintiff failed to file a declaration of import declaration from April 1, 2008 to December 31, 2009; (b) imported goods with a trademark of 1209-08-1132509, and from December 31, 2009, 11209 to 598; (c) imported goods, such as clothing, shoes, and bags (hereinafter “instant goods”); and (d) imported the following goods, on the ground that the Plaintiff did not file a declaration of the customs duty assessment with respect to each of the instant product development costs, and global marketing costs (hereinafter “phishing service costs, product development costs, and global marketing costs”); (d) KRW 3209,1305,41,297,4305,197,47,297,405

(hereinafter referred to as “instant disposition.” The customs value of imported goods referred to in Article 30(1) and (2) of the Customs Act is the transaction price adjusted by the buyer’s price actually paid or payable for the goods sold to be exported to Korea, with the exception of the portion revoked as follows. The total amount paid or payable by the buyer is the total amount paid or to have been paid by the buyer as the price of the relevant imported goods.

- must pay or have to pay to the head office of the United States in accordance with the licensing service contract.