1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Details of the disposition;

A. The Plaintiff is a company that engages in the export and import of agricultural and fishery products, the processing of agricultural products, etc., and has been imported in 2001 from "CHINA UNCITRAL AGGO (PINGO), "TPPD," and "CHINADINGCO." (hereinafter referred to as "the foregoing Chinese companies collectively referred to as "the export company").

B. From April 18, 2012 to August 14, 2013, the Plaintiff imported the Republic of Korea in China from the instant exporter. The import declaration number, the date of entry into the port, the date of declaration, the size and price of the declaration are as indicated below.

(1) Report number 2161-12- 04081 (1) 2161-12- 04082 U.S. 20798-13- 04081(3) 20798-13- 040881(d) 20798-13- 040888(d) 20798-13- 040881(d) April 18, 2012, 405-44. 5. 5. 5.3m. 6m. 205m. 8m. 205m. 94m. 205m. 196m. 4. 205m. 194m. 27. 2013

C. From April 2012 to August 2013, the Defendant conducted an on-the-spot examination to verify the appropriateness of the import declaration price on the new Korean line, imported by the Plaintiff from April 2012, 2013, and the Plaintiff demanded the submission of explanatory materials against the Plaintiff on the ground that the said examination shows that “the existence of a significant difference between the import declaration price for the imported goods investigated by a person designated by the Commissioner of the Korea Customs Service and the Plaintiff’s declaration price.”

Upon the request for submission of the above explanatory materials, the Plaintiff submitted the "Review Data on the Standard Price for Import Declaration applied in July 14, 2014, but the Defendant on July 2014.