1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. In the first instance court, the Plaintiff sought revocation of each disposition listed in the separate sheet (Imposition of customs duties, value-added taxes, and additional taxes). The first instance court dismissed the Plaintiff’s claim on the portion of customs duties and value-added taxes, and accepted the Plaintiff’s claim on the portion of additional duties.

Therefore, since only the defendant appealed against the judgment of the court of first instance, the scope of the judgment of this court is limited to penalty tax.

2. The reasoning of the judgment of the court of first instance which cited this case is identical to that of the part concerning additional duties among the reasons of the judgment of the court of first instance. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4

(2) The defendant's appeal is dismissed on the ground that the defendant's appeal in the first instance court is without merit, and the defendant's appeal in this regard is dismissed on the ground that the defendant's appeal in this case is without merit.