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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From November 10, 201 to November 8, 2012, the Plaintiff submitted to the head of Busan Customs Office a certificate of origin (hereinafter “instant certificate of origin”) issued by the Department of Vietnam Trade and Special Self-Governing Province (i.e., 12183-11-108U, and 6 cases of import declaration (hereinafter “instant goods”) from the Korea-U.S. Manufacturing and exporting Company Ferrolililikikikia (hereinafter “ Pestol”) located in Vietnam, while importing 12183-108 U.S. and six cases of import declaration from the Korea-U. 12183-108 U.S. (hereinafter “instant goods”). The Plaintiff submitted to the head of Busan Customs Office a certificate of origin (hereinafter “instant certificate of origin”) issued by the Ministry of Trade, Industry and Energy under the Ministry of Trade, Industry and Energy of the Republic of Korea-ASEAN, the Agreement on Comprehensive Economic Cooperation among the Governments of the Republic of Korea and the Member States of the Association.
(i)an import declaration by applying the conventional tariff rate (0%) in accordance with the Act;
B. On June 3, 2014, the Defendant requested the Ministry of Trade, Industry and Energy to verify the origin of the instant goods in order to verify the origin of the instant goods and the appropriateness of the application of conventional tariffs, but did not receive specific replies from the Ministry of Trade, Industry and Energy by December 8, 2014, the response deadline. On December 22, 2014, the Defendant notified the Plaintiff before imposing customs duties, value-added taxes, and penalty taxes by applying the basic tariff rate to exclude the application of the conventional tariff rate.
C. After December 29, 2014, the Ministry of Trade, Industry and Energy notified the Defendant of the result of verification prepared by the following: “The instant certificate of origin is officially issued at the subordinate office under the delegation of the Ministry of Trade, Industry and Energy; and sent the result of verification and the data related to verification to the Defendant by mail on January 19, 2015.
However, the defendant's response as a result of the verification conducted by the Ministry of Trade, Industry and Energy as above is stipulated in Appendix 1, Article 14 (1) of Annex 3 of the Korea-ASEAN FTA Agreement (two months);