The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. In accordance with Article 16(1) of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (amended by Act No. 9918, Jan. 1, 2010; hereinafter “Free Trade Agreements”), Article 16(1) of the former Act on Special Cases of the Customs Act (amended by Act No. 9918, Jan. 1, 2010; hereinafter “Free Trade Agreements”), “Except as otherwise provided in the Agreement, the head of a customs office may choose not to apply conventional tariffs to the relevant imported goods in any of the following cases,” and Article 13(2) of the same Act provides that “if the customs office of a Contracting State or the head of a customs office fails to reply to the result of a request for the verification of origin to the customs office of a Contracting State within a period prescribed by Ordinance of the Ministry of Strategy and Finance, or the customs office does not confirm that the country of origin reported is different from the actual country of origin or to verify the accuracy of the country of origin under Article 9.

Article 24 subparag. 1 of the former Enforcement Rule of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (amended by Ordinance of the Ministry of Strategy and Finance No. 180, Dec. 31, 2010) provides that the response period under Article 16(1)2 of the Free Trade Agreement shall be ten months from the date on which the Commissioner of the Korea Customs Service or the head of the relevant customs office requests the verification of the country of origin.

On the other hand, the Free Trade Agreement between the Republic of Korea and the EFTA States (hereinafter “instant Free Trade Agreement”).