1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From May 14, 2014 to December 12, 2014, the Plaintiff imported C (hereinafter “instant goods”) as a chemical product produced by B (B) a corporation located in the Netherlands (hereinafter “the Netherlands producer”) through D (D; hereinafter “Switzerland seller”).

B. At the time of the above import, the Plaintiff filed an import declaration with the Defendant by applying the conventional tariff rate of 0% pursuant to the Free Trade Agreement between the Republic of Korea, the European Union and its member states (hereinafter “instant Free Trade Agreement”), and the Defendant accepted the import declaration.

C. The origin declaration submitted by the Plaintiff at the time of the above import declaration (hereinafter “instant origin declaration”) is indicated as follows at the bottom of the export package list (Ex Paking List).

An exporter of a product covered by this document (Customs Certification Number: F) by non-high consignor D E E, except where otherwise clearly indicated, shall declare that this product is an preferential originating product of the European Union.

Manufacturers B G Netherlands Date: D’s (Signature) signature: H E’s original text is as follows:

D E E F B G H E

D. From August 12, 2015, the Defendant conducted an investigation into the origin of the instant goods against the Plaintiff. On January 18, 2016, the Defendant requested the Netherlands customs authority to verify whether an origin declaration submitted by the Plaintiff (hereinafter “instant origin declaration”) was valid, whether an approved exporter’s qualification, an approved exporter’s number was legally issued, and whether the origin standard and the rules of origin were satisfied.

E. On September 22, 2016, the customs authority of the Netherlands: (a) on October 16, 2012, the producer of the Netherlands was a certified exporter certified on October 16, 2012; (b) the exporter was a Switzerland seller; and (c) the Switzerland seller drafted an origin declaration; and (d) the origin of the instant good is the European Union.