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Reasons
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(영문) 부산지방법원 2016.07.29 2015구합1336
경정청구거부처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff imported from LTD and SHOXING UNTING CO. LTD from Apr. 16, 2013 to Jul. 8, 2013, PYEST WOEN FABR (hereinafter “instant imported goods”) 7 cases, such as B, while importing from Apr. 16, 2013 to July 8, 2013, the Plaintiff filed an import declaration with respect to the product number specified in the attached Schedules as HS K 5407.51-0000 (the other textile goods, tariff rate of 8%, and hereinafter “5407”). At that time, the Defendant accepted the import declaration by the time.

B. On July 11, 2013, the Defendant: (a) deemed that the instant imported goods were classified as HSK No. 5515.12-1000 (in the form of synthetic fibres and other textile materials, which are mainly mixed with man-made fibres; (b) rate of 10%; and (c) the Plaintiff’s correction was ordered to supplement the declaration in accordance with its purport and pay customs duties, etc. additionally.

C. Around November 2013, when the Plaintiff filed an import declaration for the instant imported goods with No. 5407, the Defendant instructed the Plaintiff to revise the item number of the goods for which the import declaration was filed after April 16, 2013 to No. 5515. The Plaintiff filed a revised declaration and paid an additional duty accordingly.

On May 8, 2014, the Plaintiff filed a request for rectification to refund KRW 21,679,150, value-added tax, KRW 2167,90,90, and KRW 514,810, and KRW 24,361,860, which were paid in excess of that the item number of the instant imported goods for which an import declaration was filed between April 16, 2013 and April 29, 2014 should be classified as KRW 5407. However, on July 3, 2014, the Defendant rejected the claim for rectification on the ground that the instant imported goods constituted subparagraph 5515, as a white paper consisting of a menmen and a string and an string.

(hereinafter “instant disposition”) e.

On July 25, 2014, the Plaintiff filed a tax appeal, and the Tax Tribunal has the type of originals used in the production of the instant imported goods on February 6, 2015.

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