Korean Agrochemicals Corporation (Attorney Cho Jae-in, Counsel for the plaintiff-appellant)

Head of Busan Customs Office

December 24, 1969

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The disposition imposing KRW 2,109,820 on the Plaintiff as of June 30, 1969 shall be revoked.

The defendant shall pay to the plaintiff the amount of KRW 2,109,820 and the amount of KRW 5% per annum from the day following the day when a copy of this gushe is served on the defendant to the day of full payment.

Litigation costs shall be borne by the defendant.

On June 12, 1969, the plaintiff delegated the non-party Maritime Co., Ltd. to the non-party Maritime Co., Ltd., and made an import declaration of agrochemicals 95 percent (Bla-S. T. T. 95), and 1.020 kilograms to the defendant on June 12, 196, and there is no dispute between the parties as to the fact that the defendant made a disposition of imposition of customs duties as stated in the purport of the claim as of the 30th day of that month. The plaintiff's imported goods are duty-free goods pursuant to Article 28 (1) 10 and Article 28 (1) 10 of the Customs Act (Notice of May 19, 1969, Presidential Decree No. 3,938). Thus, the defendant's above disposition of imposition of customs duties is unlawful. Thus, the fact that the above imported goods are a product if the defendant claims, or the person who wishes to be exempted from customs duties pursuant to Article 23 of the Enforcement Decree of the Customs Duties Act can submit the application to the plaintiff's name and use method.

The plaintiff filed an application for exemption from customs duties with the approval of the Minister of Agriculture and Forestry on the following day at the time of filing the import declaration. Thus, even if the plaintiff filed an application for exemption from customs duties on June 28, 1969, he shall be deemed to have filed an application for exemption from customs duties. Although the plaintiff filed an application for exemption from customs duties with the defendant on June 28, 1969 after the import declaration was filed, the defendant rejected the above disposition of exemption from customs duties. The above President No. 3983 of the above President's "if he received or made an application for exemption from customs duties after January 1, 1969 (limited to those approved by the Minister of Finance and Economy by the recommendation of exemption from customs duties by each case)" shall be deemed to be "if the plaintiff received or made an application for exemption from customs duties after the import declaration was filed, it shall not be deemed that the plaintiff filed an application for exemption from customs duties after the import declaration was subject to exemption from customs duties, the plaintiff's application for exemption from customs duties shall not be deemed to have been made an application for exemption from customs duties.

Therefore, the plaintiff's claim is dismissed unfairly, so it is decided as per Disposition by applying Article 89 of the Civil Procedure Act Article 14 of the Administrative Litigation Act.

January 14, 1970

Judges Lee Jae-ho (Presiding Judge)