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(영문) 부산지방법원 2015.09.11 2014구합21609
관세등부과처분취소
Text

1. The Defendant’s “date of disposition” as set out in the separate sheet No. 1 refers to the “total amount” of the Plaintiff on each date.

Reasons

1. Details of the disposition;

A. On April 22, 2013, the Plaintiff, on April 2, 2013, falls under the “nick River” of the SHIZNG HONG HGINING CODDDD (hereinafter “2 exporting company”) and the instant vegetable river from the SHIG HONG HG COFG CODD located in the south of China (hereinafter “2 exporting company”) with the weight of approximately 100g.

92 metric tons (hereinafter referred to as “the birth of this case”) reported the dutiable value as US$ 510 per ton.

B. In order to prevent the low-price declaration of imported agricultural products, it is the subject matter of preliminary tax examination designated by the Commissioner of the Korea Customs Service. The Defendant received security from the Plaintiff and approved the release prior to the acceptance of the import declaration, and requested the head of Busan Customs Office to assess the dutiable value of the instant vegetation.

C. On February 7, 2014, the head of the Busan Customs Office, based on the data submitted by the Plaintiff, examined the appropriateness of the reported price in the course of importing the New River, and notified the Plaintiff of the result of the corporate examination on the following grounds: (a) the Plaintiff denied the reported price on the ground that “the relevant transaction constitutes an abnormal discount by conditions or circumstances; and (b) the reported price is substantially different from the transaction price of the guaranteed price and similar goods; (c) the Plaintiff denied the reported price pursuant to Article 35 of the Customs Act (amended by Act No. 12027, Aug. 13, 2013; hereinafter the same shall apply).

On February 13, 2014, according to the results of the above review, the Defendant notified the correction of the amount of customs duties of KRW 50,750,020 for the instant lecture.

(hereinafter “the original disposition of this case”). (e)

The Plaintiff appealed and filed an appeal with the Tax Tribunal, but was dismissed on June 30, 2014, and filed the instant lawsuit on July 21, 2014.

F. On September 25, 2014, after the filing of the instant lawsuit, the head of Busan Customs Office rendered the Plaintiff first disposition, similar goods.

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