1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On August 9, 2013, the Plaintiff filed an import declaration of the dutiable value of 20 tons (hereinafter “instant goods”) imported from the International Trade Limited Liability Corporation of Cheongdodou, China, with USD 500 per ton for a ton of the goods.

(Import Declaration No. B). (b)

The Defendant determined that the Plaintiff’s above import declaration price was significantly low compared with the purchase price in China, the purchase price in China’s for the Chinese government, and the transaction price in the Chinese futures market, and that there was a reason to suspect the accuracy or truth thereof. On March 26, 2014, the Defendant determined the dutiable value of the instant goods as USD 1,136.89 per ton ($ 1,053 for all expenses and profits 83.89 for exporters submitted by the Plaintiff) and notified the Plaintiff of the rectification of KRW 69,842,430 for customs duties.

(hereinafter “instant disposition”) D.

The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on June 23, 2014, but was dismissed on November 7, 2014.

[Ground of recognition] Facts without dispute, entries in Gap evidence 3, 8, 14 (including those with virtual numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff alleged that the plaintiff filed a declaration on the goods of this case at the actual transaction price at the time of import declaration, and submitted all materials proving that the declared price was identical to the facts. The goods of this case are in the class rice tea, rice tea, high water bean with low water content, and there is no reasonable ground to suspect the accuracy or truth of the declared price. Thus, the disposition of this case denying the plaintiff's import declaration price is unlawful.

Furthermore, considering that the Plaintiff’s 20 tons of the goods of the same kind and quality imported together with the instant goods were awarded at KRW 57,620,000, and that the dutiable value was at USD 303, USD 700 per ton, and USD 610 for the goods similar to the instant goods, the instant disposition shall be calculated as dutiable value.