1. The plaintiff's claim is dismissed.

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

Details of the disposition

On November 13, 2012, the Plaintiff imported from an exporter located in the United States of America “Hlywo 48-Hirircle lacle Tramt” (hereinafter “instant product”) as “117525-12-102526U,” and filed an import declaration by classifying the product number as “a beverage that does not contain any other alcohol” under Article 2202.90-900, and the Defendant accepted the said report.

After confirming the result of the analysis by the head of the Incheon Airport Customs Office on the instant product, the Defendant deemed the instant product to fall under “mix six s and others” as the item number No. 2009.90-1090, and notified the Plaintiff of the total of KRW 42,299,920, value-added tax 4,229,920, value-added tax 4,229,990, additional tax 9,573,300, and KRW 56,103,210.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal on January 30, 2015, but the Tax Tribunal dismissed the appeal on April 18, 2016.

[Ground of recognition] In light of the facts without dispute, Gap evidence Nos. 1 and 2, the purport of the entire pleadings, and the purport of the disposition of this case, the goods of this case asserted by the plaintiff as to whether the disposition of this case is legitimate, shall not be deemed to be "mix, etc." under Item No. 2009.90-1090, in light of the purpose and function of the goods of this case, composition ingredients, sales price, consumer awareness, manufacturing cost, etc., and the ratio of production cost to the concentration, etc., and shall be classified as "mix, etc." under Item No. 2106.90-1020.

The attached details of the relevant statutes shall be as specified in the statutes.

Judgment

The classification of the systematic imported goods of the tariff classification regulations is determined in accordance with the International Convention on the Harmonized Commodity Description and Coding System, which is prescribed by the World Customs Organization.

The above Convention consists of the Preamble and twenty Articles and the Annex Uniforms Schedules, and Korea's Customs Act.