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(영문) 전주지방법원 2018.06.28 2017구합593
관세등부과처분취소
Text

1. The part that exceeds KRW 26,253,630 of the disposition imposing customs duties of KRW 70,009,690 on the Plaintiff on April 25, 2016.

Reasons

1. Details of the disposition;

A. The Plaintiff’s status as the Plaintiff is the Plaintiff’s major trade in export and import, competitive investment in public sale, etc.

It is a corporation established on August 13, 2015.

B. 1) B Co., Ltd. is entitled to award the instant engine (hereinafter “instant engine”) from C Co., Ltd. in Canada.

(2) On November 1, 2013, B purchased the instant engine to the Defendant on November 1, 2013, and the Defendant accepted the said report on use on November 2, 2013.

3) The Industrial Bank of Korea filed a claim for compulsory execution against B Co., Ltd. based on the Daejeon District Court Order No. 2015Hu2342, which became final and conclusive, with the order of payment order, and filed an application for compulsory execution with the Jeonju District Court Military Branch F, and on October 27, 2015, the Plaintiff paid the bid price upon winning the instant engine at KRW 92 million. C. The Defendant’s customs duties, value-added tax, and additional tax disposition 1) on December 1, 2015, the Plaintiff released the instant engine at a factory B in the military area G G, which is designated as a general business place on December 1, 2015.

2) On April 25, 2016, the Defendant imposed customs duties of KRW 875,121,190 on the Plaintiff ($ 752,223 x USD 1,163.38 x 70,009,690, which is 8% of the exchange rate as at December 1, 2015 x 1,163.38 x 70,009,690, which is 945,130,880 (875,121,190, 709, 69, 709,000) plus customs duties; imposition of additional taxes of KRW 94,513,080; imposition of value-added taxes of KRW 94,513,080; imposition of value-added taxes of KRW 18,610; imposition of additional taxes of KRW 308,301; imposition of additional taxes of KRW 3081,705.1.

D.

The plaintiff is dissatisfied with the disposition of this case.

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