1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Purport of claim

The Defendant’s disposition of additional collection of KRW 1,01,19,192,960 and additional charges of KRW 227,548,00 shall be revoked on June 26, 200.

2. Purport of appeal

The same shall apply to the order.

1. Details of the disposition;

A. The Plaintiff is a stock company established for the purpose of single manufacturing, export-import business, etc., and around 2007, the Plaintiff filed a product number return at HS K7307.91-0000 (110 won per 10,000 won per export declaration amount : 2007. 7. 18, 2007. 7. 26, 2007. 1,466, 960,221 won in total based on the Act on Special Cases Concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export from July 18, 2007 to December 26, 207.

B. As a result of an ex post examination as to whether the instant goods are adequate for a fixed amount refund of the instant goods, the Defendant classified the instant goods into parts of a steel structure corresponding to HS 7308.40-4000 (10,000 won per export declaration amount: 20 won per 10,000 won), which is an item number, and notified the Plaintiff of a decision to collect KRW 1,01,192,960 (10,000 per export declaration amount per 10,000 won per export declaration amount), additional dues 227,548,90 won per additional dues 1,238,741,860 won and to pay it (hereinafter “instant disposition”). The instant disposition does not mean that the instant additional dues are not imposed by the due date pursuant to Article 21(2) of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export.

[Ground of recognition] The facts without dispute, Gap evidence Nos. 1, 2, 3, 11, Eul evidence Nos. 1 through 3, and the purport of the whole pleadings. The plaintiff's assertion is legitimate. The product of this case is a fluor used to connect the props of wind power generation devices, and the props of wind power generation devices fall under the pipe, and it is one of the pipe connectings of steel products which are classified as HS K 7307.91-000, and it is not the form of a cluor, but can not be viewed as a part of a props of steel products, which are steel products of HS 7308.40-000.

Therefore, the instant disposition that deemed the instant goods to fall under HS K 7308.40-000 is unlawful.

(b)be as described in the relevant Acts and subordinate statutes (including relevant details among the tax rates table and its explanatory notes).

(c) Fact of recognition;

(1) The classification of goods according to the current Tariff Schedules of Tariff Schedules of Korea as of January 1, 1988 is classified by the goods according to the "International Harmonized Commodity Description and Coding System" (the Tariff Schedules of Tariff Rates) which is an Annex to the Convention on the Harmonized Commodity Description and Coding System adopted by the World Customs Organization (WCO, World Organization) as of January 1, 198, by joining the International Convention on the Harmonized Commodity Description and Coding System (the Tariff Schedules of Tariff Rates).

According to the above Convention, export and import products are classified in the order of section, section, section, heading, sub-heading, and sub-heading. The number of two units is expressed in the number of two units, the number of units is expressed in four units, the number of sub-heading, and the number of units shall be expressed in six units, and the two units of sub-heading shall be used in common by the contracting parties, and the remaining four units of sub-heading shall be used by each contracting party within the limit of the classification system specified in the above Convention, and the classification of sub-heading for legal purposes shall be determined by the Ordinance of the Ministry of Trade, Industry and Energy, and the World Customs Organization prepares and issues an explanation of tariff schedule, which is an official explanation of tariff classification under the above Convention.

Accordingly, Korea also provides for the tariff schedule in the attached Table of the Customs Act and provides a "general rule on the interpretation of the tariff schedule", and prepares a public notice on the application standards of the tariff classification (No. 2006-53 of the Customs Authority's notice), thereby admitting the above tariff schedule as it is and place the same explanation (hereinafter referred to as the "tax rate chart explanation").

(2) The product in this case’s shape and use of the product is a steel product that processes steel materials by cutting and maring steel materials, and finally processes and surface treatment for fixed holes through cutting and studing process. The intermediate part of the original form, which constitutes a wind power generation prop, is a steel connecting device used to connect the part of the core (Tow S, hereinafter “the part”) in which the middle part of the original form is unfolded.

The shape of the instant product is as shown in the attached image in the specific shape in the shape of a sprinkler of 3,022 through 4,300 meters in diameter, 2,66 through 3,876 meters in diameter, 80 through 250 meters in height, and 114.5 through 300 meters in thickness, and the shape of the instant product connects the part of the lower columns in the manner of cutting and putting the instant product at the end of the part of the props, which are likely to be excavated above the upper end of the part of the props, and then fixing by concluding it at V.

The props of wind power generators are installed inside the inner structure, such as elevators and ladderss to maintain and repair such devices, and they are installed by linking the props of the upper 17m through 25m or 25m, when the width of the wind power generator is 75m or 80m in total, and the weight is 54m or 210 tons or more, and the clibing function is to fix and support the upper clibation with the pole of the original shape of the clibation, brad, power transmission devices, power generators and other accessory devices. Accordingly, the goods of this case are especially designed and produced to connect the upper part of the lower part.

[Grounds for recognition] In light of the facts without dispute, Gap evidence 4 through Gap evidence 8, Eul evidence 1, Eul evidence 4, Eul evidence 6 through 8 and the overall purport of the pleadings (including various numbers), the whole purport of the pleadings.In light of the following circumstances known in light of the fact of recognition, it is legitimate to classify the goods of this case as part of a prop, which is a steel product structure of HS 7308.40-000, and to impose an excessive refund amount and additional dues on this ground, and the disposition of this case is legitimate, and the plaintiff's assertion in other electric systems cannot be accepted.

(1) The instant goods are specially designed and manufactured for assembling the components of wind power generators, which are large structures.

Nos. 7307 of the Tariff Schedules defines that “the pipe connections of steel products” is mainly used to connect two pipes together, connect one pipe, or to fill the gap of pipes to other devices, and the goods of this case are used to connect the upper and lower prop parts, so whether the prop part falls under “the pipe.”

According to the general theory of Section 73 of the Schedules of Tariff Rates, the term "official" is defined to be porous through the length of the entire area, and the inner side and external side of which are identical to that of the serious official goods of the high-ranking court, the cross-section of which is uniform.

However, as seen earlier, the props portion is the form of a wind power generation prop, which is the form of an original wind power generation prop with the diameter being written at the upper speed as seen earlier, and is cut up in the form of the upper speed, and the upper speed is small, but the cross-section is not equal (it cannot be deemed that the cross-section of the product in the form of the upper speed is equal as the cross-section is the product with the upper speed being written).

In addition, the Tariff Schedules includes the goods referred to in Article 7307 in the part of the general goods, and does not regard the goods as the parts of the general goods. The goods of this case are specifically designed and manufactured for the purpose of assembling the parts of the structure, and it cannot be deemed that the goods of this case do not constitute Article 7307 of the Tariff Schedules on the ground that they are not put in use since they are the parts of the general goods when they fall under Article 7307 of the Tariff Schedules (the plaintiff is not put in use since they are the parts of the general goods when they fall under Article 7307 of the Tariff Schedules. However, the purpose of the Tariff Schedules is not to classify the goods falling under Article 7307 of the Tariff Schedules as parts of the goods on the premise that the goods falling

In addition, Articles 7304, 7305, and 7306 of the Tariff Schedules excludes all the sections manufactured in a way that can be recognized as a specific product from the relevant tariff classification, even if the system of the Tariff Schedules is established. Since the props portion is specifically designed and manufactured so that it can be recognized as a specific product as a part constituting a wind power generation prop, the props portion constitutes not the “section” as defined in Article 7307, but the “part of a structure” as defined in Article 7308, and therefore, it should be deemed that the product portion constitutes the parts of steel structure, which is not the connected section of the steel product in the instant case.

(2) No. 7307 of the Schedules of Tariff Rates excludes clamp and other devices specifically designed and manufactured for the assembly of the parts of a structure (Clamp and devices, 7308). It cannot be narrowly interpreted that the above clamp and other devices that are excluded from No. 7307 are especially designed and manufactured for the assembly of the parts of a structure, and that the clamp and other devices must have a dump, i.e., a dump, a hole for the assembly of the parts of the structure.

Rather, in light of the language and purport of the provision on the exclusion, if the Special Metropolitan City was designed and manufactured for assembling the parts of the structure of No. 7308 of the Tariff Schedules because of the product’s use, purpose, and design process, it is reasonable to deem that the clock is excluded from No. 7307 of the Tariff Schedules even if the hole for clicking the brush does not have a posite, and the clock is merely an example of one representative form.

The explanatory note No. 7308 of the Tariff Schedules also states that “the parts of a structure include a clmp and other devices, especially designed and manufactured, in order to assemble the structure and materials of the structure of the dunes around the dunes. They usually have a clmp and string hole to clmp in order to fix the clmp to the pipe at the time of assembling the structure.” This is not limited to the requirement that the parts of the structure must be in the same form as the clmp. even according to the wording.

(3) As a result, the instant goods are included in the cross-sections and other devices, which are materials of the structure of the ball metal, and thus fall under Article 7308 of the Tariff Schedule, since the cross-sections constitute part of the structure, and according to the general theory of Part 15 of the Tariff Schedule, the goods recognized as parts of the product if they are not the melting part are classified as parts of the product. Thus, the instant goods constitute HS 7308.40-000, which correspond to the part of the props.

3. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit. Since the judgment of the court of first instance is unfair with different conclusions, the defendant's appeal is accepted, and the judgment of the court of first instance is revoked and the plaintiff's claim is dismissed as per Disposition.