1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff filed an import declaration of the instant goods is a multi-national pharmaceutical company F.H officemann Ltd. Korea corporation, which has its head office in Switzerland.

From December 12, 2007 to December 1, 2008, the Plaintiff imported the drugs of the F. Officemann La Roba Rob, etc. (hereinafter “instant goods”) from Switzerland located, and filed an import declaration on the origin declaration with the Defendant, and filed an import declaration by applying the preferential tariff rate under the Free Trade Agreement between the Republic of Korea and the EFTA States (hereinafter “Korea-EU FTA”).

B. On July 26, 2011, the Defendant demanded the Plaintiff to submit data, such as a permit for items (amended) of drugs, to verify whether the Plaintiff satisfies the criteria for determining the origin of the Korea-EU FTA agreement pursuant to Article 12(2) of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (amended by Act No. 9918, Jan. 1, 2010; hereinafter “Special Act”).

Accordingly, on August 25, 201, the Plaintiff submitted a license for drug items (revision).

(2) On November 8, 2011, the Defendant requested the Swiss customs authority to verify the origin of the instant goods pursuant to Article 13 of the Act on Special Cases Concerning the Origin of the instant goods on the ground that “All nine items, such as the instant goods, are simultaneously produced in Switzerland and third countries, and it cannot be confirmed whether the instant goods meet the criteria for determining the origin of the Korea-EU FTA.”

C. On September 25, 2012, the Swiss customs authority’s response (1) issued by the Swiss customs authority is not in the position to conduct verification on the origin declaration issued before December 2008, since the period of keeping documents related to origin under the laws of the State is three years, the Switzerland customs authority is not in the position to conduct verification on the origin declaration issued before December 2008.

However, no evidence can be found that the instant product is not the Switzerland origin, and the origin declaration of the instant product, other than the instant product, issued after December 2008, is the origin standard under the Korea-EU FTA.