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...

1. Details of the disposition;

A. On May 31, 2011, the Plaintiff: (a) was a person engaged in wholesale and retail business, and export and import business of agricultural products; (b) filed an import declaration on May 31, 201, on the rise (i.e., the rise) and the rise (ii) in the Republic of Korea (hereinafter referred to as “instant goods”) imported from the Daesung Food & D LLC Corporation of China, which is an exporter; and (c) filed an import declaration on eight occasions from June 21, 201 to August 12, 201; and (d) filed an import declaration on the rise of transaction price with USD 303 per ton and 240 per ton.

B. As a result of the prior tax examination, the Defendant rejected the Plaintiff’s import declaration on October 13, 201 by deeming that the Plaintiff’s import declaration price is an artificial price or a fabricated price that is not adequately reflected in the market price, and denied it by deeming that the Plaintiff’s import declaration price is an artificial price or a fabricated price that is not appropriately reflected in the market price, and the Plaintiff’s import declaration price was based on Article 32 of the former Customs Act (amended by Act No. 11602, Jan. 1, 2013; hereinafter the same shall apply) and Article 32 of the former Customs Act (amended by Act No. 11602, Oct. 13, 2011; hereinafter the same shall apply) and the customs value of the imported goods as stated in the Plaintiff’s import declaration price in May 201; 2.3.

(hereinafter “instant disposition”). C.

On November 1, 2011, the Plaintiff filed an appeal with the Tax Tribunal. On May 30, 2012, the Tax Tribunal rendered a decision to the effect that the Defendant would re-examine the actual transaction price, etc. of the instant goods and determine the dutiable value, and accordingly correct the tax base and tax amount.