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(영문) 인천지방법원 2014.06.26 2012구합4795
관세등부과처분취소
Text

1. The Defendant’s disposition of imposing customs duties on the Plaintiff on October 13, 201, as described in the separate disposition list, shall be revoked.

2...

Reasons

1. Details of the disposition;

A. On May 31, 2011, the Plaintiff: (a) was a person engaging in wholesale and retail business, export and import business of agricultural products; (b) the exporter, the exporter of the Chinese Han River, and the Madern International Trade Limited Corporation, and the bean (U.S. dollars 240 per ton ton ton ton ton, and 13 U.S. dollars 284 per ton ton ton ton.

B. As a result of the prior tax examination, the Defendant rejected the Plaintiff’s import declaration by deeming that the Plaintiff’s import declaration price was an artificial price or a corrected price that was not appropriately reflected in the market price, and denied it by deeming that the Plaintiff’s import declaration price was 5 U.S. dollars at 15 on October 13, 201, and was 1 and 6 months or more from the harvest date, and based on the purchase price in May 201, 201, the Plaintiff’s import declaration price was not below the local purchase price, China’s futures market price, and China’s purchase price, and 15 U.S. dollars at 16 U.S. dollars at 15 on May 13, 201, and 205 on the basis of Article 32 of the former Customs Act (amended by Act No. 11602, Jan. 1, 2013; hereinafter the same shall apply) at 206 U.S. dollars at 106 U.S. dollars and 2714.7.15. dollars.

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