1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, under the trade name of “B, carried in the wholesale and retail business of agricultural products, and export and import business of Chinese agricultural products, brought in the Republic of Korea with the goods indicated in the [Attachment Nos. 1 through 18] imported from China, the Republic of Korea, the Republic of Korea (hereinafter “instant goods”) from China, and the goods listed in the [Attachment Nos. 1 through 18] from February 29, 2012 to June 2, 2012. From March 6, 2012 to June 2, 2012, the Plaintiff reported the transaction price to the Defendant at 303 U.S. dollars per ton, the flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flue flu.

B. The Defendant denied the Plaintiff’s declaration price on the grounds that there was no reasonable doubt that each of the instant goods was reported at a low price compared to the transaction price of similar goods. Article 32 of the former Customs Act (amended by Act No. 11602, Jan. 1, 2013; hereinafter the same shall apply) on the remaining goods, USD 898.8 ton of blackland, USD 6.2 ton of 1,068 ton of 1,068.7, USD 10,11 ton of the instant goods, USD 1,12, 13 ton of the instant goods, USD 1,13 ton of the instant goods, USD 10 to 15 ton of the instant goods, USD 10 to 25 ton of the instant goods, USD 13 to 10 ton of the instant goods, and USD 14 to 15 ton of the instant goods per ton of 1,139 ton of the instant goods, USD 14 to 15 ton of the instant goods.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on August 12, 2013. On December 12, 2013, the Tax Tribunal conducted a reinvestigation of the actual market price, etc. of the goods (in the instant case) on December 12, 2013, and conducted a reinvestigation of the actual market price, etc., and accordingly, the tax base and the tax amount shall be