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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
From October 21, 2016 to March 8, 2017, the Plaintiff: (a) imported 1,592.7 tons from a company located in China (hereinafter referred to as “sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-
(C) On March 23, 2017, the Plaintiff requested the Plaintiff to submit data proving that the reported price is identical to the fact on March 23, 2017, on the ground that the reported price of the two-wave of this case significantly differs from the import price of similar goods of other companies, as a result of the pre-examination of the tax amount to determine whether the dutiable value of the two-wave of this case is appropriate.
Accordingly, the Plaintiff asserted that it could be imported at a low price through a contract cultivation with Chinese producers, exporters, etc., and submitted a bilateral investment contract, cost statement, etc. as evidence.
Since then, the Defendant denied the Plaintiff’s import declaration price pursuant to Article 30(5)3 of the Customs Act and Article 24(3)2 of the Enforcement Decree of the Customs Act, on August 29, 2017, on the ground that the Plaintiff’s special relationship with the exporter under Article 30(3)4 of the Customs Act and the Plaintiff’s special relationship with the exporter under Article 30(3)4 had an impact on the price of the two-waves of this case and the data submitted by the Plaintiff were reasonable grounds to suspect the accuracy or truth of the declared price, and determined the dutiable value based on the lower price among the transaction prices of similar goods and notified the Plaintiff of the total customs duty amounting to KRW 262,729,
(hereinafter “instant disposition”). On November 2, 2017, the Plaintiff filed a petition for review with the Korea Customs Service on November 2, 2017, but was dismissed on May 24, 2018.
[Ground of recognition] dispute.