1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff, a corporation established pursuant to the Radiation and Radioisotope Use Promotion Act, imported import declaration on February 8, 2013, using 4131-13-020128U, and filed an import declaration with the Defendant by applying 80% of the customs rate on academic research products under Article 90(1)2 of the Customs Act. The Defendant accepted the import declaration.

B. On July 15, 2013, the head of the Incheon Airport customs office asked the Commissioner of the Korea Customs Service about the appropriateness of the application of the above reduction rate to the Plaintiff, and on July 23, 2013, the Commissioner of the Korea Customs Service responded to the head of the Incheon Airport Customs Office that “the Plaintiff constitutes “public medical institutions” under Article 90(1)2 of the Customs Act, and thus, 50% of the customs reduction rate should be applied to medical equipment imported by the Plaintiff in accordance with the proviso of Article 37(5) of the Enforcement Rule

C. Accordingly, on January 24, 2014, the Defendant notified the Plaintiff of the rectification of KRW 6,361,290, value-added tax 25,102,620, the aggregate of the penalty tax 2,239,870, by applying the reduction rate for the instant goods to 50%.

(hereinafter collectively referred to as “instant disposition”). D.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on April 22, 2014. However, the Tax Tribunal dismissed the Plaintiff’s appeal on December 12, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including each number, if any) and the purport of the whole pleadings

2. The Plaintiff’s assertion is a research institute prescribed in Article 37(2)22 of the Enforcement Rule of the Customs Act. As such, Article 90(2) of the Customs Act and the main sentence of Article 37(5) of the Enforcement Rule of the Customs Act shall apply to the instant goods imported by the Plaintiff for academic research purposes.

Nevertheless, the defendant is based on the premise that the plaintiff is a public medical institution.