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(영문) 서울고등법원 2017.05.25 2015누70630
관세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

Judgment of the first instance.

Reasons

1. The reasoning of the judgment by the court of first instance is as follows, except for the modification or addition of a part of the judgment by the court of first instance, and thus, it is consistent with the reasoning of the judgment by the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the text

The third-party "corporation or person" in the second-party third-party conduct shall be replaced by "person".

Each “China’s Second Class 4 and 5’s “China’s New Job Organisms” is replaced by each “China’s New Job Organisms Dried from approximately 100g (100g or less) to each other depending on the weight of each dog, and the middle class (100g or less) incurred due to the cause, such as cutting the original form in the course of treatment, such as harvest, selection, etc. of the river or the heavy river, which is converted into “GG” or “GGG,” respectively.

Part 2 5 is replaced by "On April 15, 2013 when entering the port of April 15, 2013".

The defendant in the second page 7 shall add " March 3, 2014" to the following:

Part 2, 9 and 10 "the instant disposition of imposition" was replaced by "the foregoing disposition of imposition".

Part 2 "Incompetence" in Part 11 shall be added to " April 8, 2014."

Part 2. The following shall be added to the letter "........"

(d) On the premise that the transaction price of similar goods under Article 32 of the Customs Act of November 8, 2016, when the defendant was in the trial, the amount of USD 540 per ton, which is the import declaration price for the Chinese Maternal Duternal Duternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Maternal Matern (U.S.) entered between March 18, 2013 and April 16, 2013, and the defendant included USD 512 per ton, which is the import declaration price for the Chinese Maternal Matern (U.S.) entered into the customs office with the jurisdiction of the head of the customs office in charge of the disposition to revoke the disposition to impose customs duties, etc. (U.S. Masan 13, 2014).

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