1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On January 1, 2010, the Plaintiff completed business registration by having the location of the business of Daegu North-gu Bro, its trade name C as a trade business for fishery products.

B. From August 9, 2010 to October 5, 2012, the Plaintiff imported freezing eggs from Malaysia's exporter, "D", "E", "F, etc. From August 9, 2010 to Malaysia's exporter. On August 9, 2010, the Plaintiff reported the import price to 67,840,642 won while importing Malaysia's freezing 7,010km from "D" to Malaysia's import price, and reported the import price to 67,840,642 won. By October 5, 2012, the Plaintiff reported the import price to 43 times in total, 3,626,172, and 684 won (hereinafter "reported price" in attached Table 1 as "value declaration" in attached Table 1 as "value declaration" in attached Table 1 as "value declaration 25,275" in the same column, and the import price as "value declaration 25,25."

C. As a result of the tax investigation with respect to the Plaintiff, the Defendant denied each of the instant declarations from August 2, 2010 to September 26, 2012, with a view to evading customs duties, pursuant to Article 30(5) of the Customs Act, and deemed that the difference was a total of KRW 105 times, total of KRW 1,464,116,290 ($ 1,214,980; USD 1,214,980; KRW hereinafter “each of the amounts indicated in Schedule 2” was transferred to each of the instant remittance amounts, and accordingly, denied each of the instant declarations pursuant to Article 35(1) of the Customs Act, Article 29(3)6 of the Enforcement Decree of the Customs Act, and Article 29(1)6 of the former Public Notice on the Determination of Customs Value of Imported Goods (amended by Presidential Decree No. 2581, Mar. 13, 2014; hereinafter “Public Notice No. 1658-14, etc.”).