The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

In light of the purport of the whole pleadings and the result of the examination of evidence, the court shall render a judgment of the fact-finding with free conviction in accordance with logical and empirical rules on the basis of the principle of free evaluation of evidence, so long as it does not exceed the bounds of the principle of free evaluation of evidence, the value judgment and fact-finding belong to the discretion of the fact-finding court, and the

(2) The court below determined that the disposition of this case was unlawful on the following grounds: (a) based on the price of similar goods of this case, the customs value of this case cannot be determined pursuant to Article 32 of the former Customs Act (amended by Act No. 10424, Dec. 30, 2010; hereinafter the same) on the ground that there is no evidence to deem that the disposition became final and conclusive on the basis of the price of the similar goods of this case; and (b) on the other premise, the customs value of this case cannot be determined pursuant to Article 32 of the former Customs Act (amended by Act No. 10424, Dec. 30, 2010; hereinafter the same shall apply); and (c) in light of the circumstances where it is difficult to readily conclude that the price claimed by the defendant is identical to C, based on the price of the similar goods of this case, in light of the substance and practice of transactions under Article 35 of the former Customs Act.

The ground of appeal disputing the fact-finding among the judgment of the court below is merely an error in the selection of evidence and the judgment on the value of evidence belonging to the free trial of the court of fact-finding.

In addition, the reasoning of the judgment below is based on the above legal principles, relevant legal principles and evidence duly adopted.