1. Each customs duty, value-added tax, and additional tax indicated in the attached Form 1 Disposition against the Plaintiff on September 7, 2015 by the Defendant.

1. Basic facts

A. From July 7, 2011 to August 14, 2014, the Plaintiff imported the carbon water (hereinafter referred to as “the instant goods”) bearing the trademark “influor” (hereinafter referred to as the “producer”) of the trademark “influor” in the E.M.A., TRAING LTD. (hereinafter referred to as “ exporter E.M.A”) located in the U.M. and the U. S. territory British Island (hereinafter referred to as “OZ”), produced by the producer of the U.K., NESLE WER M&D (hereinafter referred to as “producerN”) located in France.

B. At the time of the import declaration of the instant goods, the Plaintiff uses the term “place of origin declaration” as “place of origin declaration,” and uses the term “certificate of origin” under the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (wholly amended by Act No. 13625, Dec. 29, 2015); the Enforcement Decree, Enforcement Rule, etc. of the same Act.

In this context, the term “declaration of Origin” should be integrated and indicated as “declaration of Origin.” In addition, the application for the application of the conventional tariff rate of 0% as stipulated in Article 2.5 of the Free Trade Agreement between the Republic of Korea, the European Union and its Member States (hereinafter “instant Agreement”) was filed, and the Defendant accepted the said declaration.

C. From January 5, 2015, the Defendant’s confirmation and investigation on the origin declaration submitted at the time of the import declaration of the instant goods are merely an investigation into the submitted origin declaration itself. As seen thereafter, as part of the verification procedure for the origin verification, it appears that the Defendant did not “written investigation for “imports, exporters, or producers, etc.” as provided by Article 13(2) of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (wholly amended by Act No. 13625, Dec. 29, 2015). The Defendant conducted a written investigation for the Plaintiff on May 13, 2015.