1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs: (a) purchased and imported from GD (hereinafter “Export”) in China from GD (hereinafter “Export”) in China, and filed an import declaration with the Defendant by having the import price as US$ 434 per ton US dollars (hereinafter “instant declaration price”).

The details are as listed below:

Plaintiff

(C) On February 26, 2013: 4. 4. 4. 4, 20, 20, 3. 4. 4, 20, 3. 4, 201, 4. 4. 4, 20, 206, 4. 4. 4. 4. 4, 20, 206, 4. 4. 4. 4, 201, 4. 4. 4. 4, 20, 204, 24. 4. 4. 4. 4, 204, 2. 4, 2014, 24. 4. 4, 204, 24. 4. 1, 204, 204, 3. 44, 204, 24. 1, 2013, 48. 4. 4, 2013

B. The Defendant denied the return price of the instant lecture on the ground that the reported price was remarkably low compared to the transaction price of similar goods, and determined the dutiable value of the instant lecture as USD 650 per ton US dollars, and issued each disposition of imposition as indicated in attached Form 1 through 6 against the Plaintiffs (hereinafter “each disposition of imposition in this case”).

C. The Plaintiffs were dissatisfied with each of the above dispositions and filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed all of the appeals by the Plaintiffs.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 7 respectively.