The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

1.(a)

Article 45-2(1) of the former Framework Act on National Taxes (amended by Act No. 911, Jan. 1, 2010; hereinafter the same) provides that “Any person who has filed a tax base return within the statutory due date of return may file a request with the head of the competent tax office for the determination or correction of the tax base and amount of the national tax initially reported and reported for modification, within three years after the statutory due date of return expires, in any of the following cases.” However, Article 3(2) of the same Act provides that “Where any special provision is provided for in this Act with respect to the national tax imposed and collected by the head of the competent customs office under the Customs Act and

In addition, Article 4 (1) of the former Customs Act (amended by Act No. 9924, Jan. 1, 2010; hereinafter the same) provides that if the provisions of the Framework Act on National Taxes, the Liquor Tax Act, etc. and the former Customs Act conflict with those of the former Customs Act, the provisions of the former Customs Act shall prevail over those of the former Customs Act.

Meanwhile, Article 23(3) of the former Liquor Tax Act (amended by Act No. 9899 of Dec. 31, 2009) provides that a person who imports alcoholic beverages shall submit a declaration under the Customs Act to the head of the competent customs office at the time of filing an import declaration. Article 38-3 of the former Customs Act provides that “When a person liable for duty payment becomes aware of excessive amount of duty filed and paid (limited to cases where the period for correction expires)” under Article 38-3(2) of the same Act provides that “The head of the competent customs office shall, within two years from the date on which the first duty return was filed, request the head of the competent customs office to rectify the amount of duty declared, as prescribed by the Presidential Decree. In this case, the head of the relevant customs office in receipt of a