1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

가. 원고는 B이라는 상호로 농산물 도ㆍ소매업 및 수출입업을 하는 사람으로, 수출업자인 중국의 DALIAN SSANG TAE FOOD CO., LTD(이하 ‘이 사건 수출업자’라 한다)로부터 건조팥, 깐회색팥, 회색팥(이하 ‘이 사건 물품’이라 한다)을 매입하여 중국 다롄(大連)항에서 선적하고, 2011. 11. 21.부터 2012. 1. 11.까지 사이에 우리나라에 반입한 후, 2011. 11. 25.부터 2012. 3. 5.까지 사이에 16회에 걸쳐 이 사건 물품의 거래가격을 톤당 미화 265달러로 수입신고하였다.

B. On January 23, 2013, the head of Busan Customs Office conducted a planning and examination with respect to the Plaintiff on January 23, 2013, “The reported price of the instant goods, the import declaration of which was filed by the Plaintiff, is significantly different from the price of the goods of the same kind and quality or similar goods under Article 30(4) of the Customs Act and Article 24(1)1 of the Enforcement Decree of the same Act. In full view of the details of the purchase and the details of the contract submitted by the Plaintiff at the time of the import declaration, the parties to the contract and the details of the purchase are different. In full view of the situation of transactions in China, the state of transactions in the Republic of Korea, the agricultural products quality control and test institute for the Plaintiff’s goods, and the result of the measurement of the quality of the agricultural products at the time of the import declaration, the Plaintiff’s declaration price did not specifically indicate any transaction relation with the imported goods.” The Defendant notified the Plaintiff of the result of planning and examination that “The Plaintiff shall be the dutiable value of the instant goods.”

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 19, 2013. On October 17, 2013, the Tax Tribunal filed an appeal with the Tax Tribunal for the instant disposition, the dutiable value of the instant goods, and the date of entry into the instant goods.