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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On July 19, 201, and August 6, 2011, the Plaintiff: (a) was a person engaged in wholesale and retail business, export and import business of agricultural products; and (b) filed an import declaration on September 24, 201, the Plaintiff filed a declaration of the transaction price of 303 US dollars per ton with the Republic of Korea, 240 US$ 10 per ton with the Republic of Korea and 284 US$ 284 per ton with the Republic of Korea with the Republic of Korea with the Republic of Korea (hereinafter “the instant goods”); and (c) filed an import declaration on September 24, 201.
B. As a result of the examination of the amount of customs duties on the instant goods from November 23, 201 to December 8, 2011, the Defendant: (a) applied Article 32 of the Customs Act to the Republic of Korea on the basis of the results of the measurement of the quality of the National Agricultural Products Quality Control Service; (b) it is difficult to view the price of the goods reported by the Plaintiff as the Gu rice in 2009; (c) the price of the goods reported by the Plaintiff does not fall short of the Chinese government, the price of the mountainous district, and the price of the Chinese Mu International Futures market; and (d) in general, melting and Muungan, the Plaintiff filed a declaration at a lower price; (c) notwithstanding the high price fluctuations due to the characteristics of grain, the Plaintiff’s purchase declaration price was at a single price for the last three years after 2009, on the ground that the price falls short of the price decline; and (d) applied Article 32 of the Customs Act to 1,059 U.S. dollars, 157,57.
C. The Plaintiff appealed and filed a petition for an inquiry with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s petition on May 13, 2013.
On the other hand, the defendant is similar to the goods, the customs value of which has been reported at the adjacent time, among the goods of this case during the litigation of this case.