1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The subsidiaries of the Switzerland Group, a multi-national pharmaceutical company, which has its headquarters in Switzerland (hereinafter “Plaintiff Korea Labor Standards Corporation”) and the Plaintiff Korea Labor Standards Corporation (hereinafter “Plaintiff Korea Labor Standards Corporation”); and Plaintiff Korea Labor Standards Corporation and Plaintiff Korea Labor Standards Corporation (hereinafter “Plaintiffs”) are subsidiaries of the Switzerland Group.

B. From December 3, 2007 to October 21, 2008, the Plaintiff’s Republic of Korea imported seven items of medicine, such as D/O (import declaration No. 40438-07-704017U No. 19, etc.) from Switzerland’s No. Hadles Construer Halth SA, etc. (No. 40438-70417 et al., 19). The Plaintiff’s Republic of Korea submitted an import declaration on August 25, 2008 to the Free Trade Agreement (No vartis Puhar Amma) company (hereinafter referred to as “No. 500% free trade agreement”) and filed an import declaration on the imported items of the Plaintiff’s free trade agreement (hereinafter referred to as “the Plaintiff’s import declaration number 80%”) with the Plaintiff’s import declaration on August 25, 2008 (hereinafter referred to as “U-308”).

C. On July 26, 201, in order to verify the origin of the instant goods and the appropriateness of the application of conventional tariffs, the Defendant requested the Plaintiffs, who are importers, to submit materials, such as a medicine item (revision) letter, etc. on the documentary examination of origin. On August 25, 201, the Plaintiffs submitted to the Defendant a permit for the alteration of the medicine item (amended).

After reviewing the data submitted by the plaintiffs, the defendant has produced at the same time in Switzerland and third countries, and the criteria for determining the origin of the Free Trade Agreement of this case.