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1. Attached Form 5 and 6 (existing No. 36, 38) written by the Defendant to the Plaintiff on February 17, 2014, respectively.
Reasons
1. Details of the disposition;
A. The Plaintiff, from around 2010 to around 2013, imported a total of 42 goods (hereinafter “each of the instant goods”) such as the New Domestic War, Free Trade Zone, and Free Trade Zone (hereinafter “instant goods”), filed a report with the Plaintiff or the Defendant at the reported price each amount indicated in the column for the reported amount of the attached corrective disposition slip in the name of the Plaintiff or the Defendant.
B. From April 2013, the Defendant: (a) as a result of the investigation into the Plaintiff’s actual operation C, etc., deemed that C and the Plaintiff evaded customs duties by filing a low price declaration on each of the instant goods; and (b) filed a complaint with the Prosecutor of the Busan District Prosecutors’ Office on January 16, 2014 for the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes
C. On February 17, 2014, the Defendant denied the initial declaration price as to each of the instant goods, and notified the Plaintiff of KRW 550,926,570, value-added tax, KRW 10,235,210, and KRW 837,185,390, in total, KRW 276,023,610, and KRW 276,023,610 as to the difference between the actual transaction price and the reported price.
[See the attached Form 1, as seen below, each disposition specified in the attached Form 1 (1) on each item listed in the attached Table 8, 16, 18, 20, 36, and 38 of the same Table for which the plaintiff seeks revocation is sought (hereinafter referred to as "disposition 1"). The plaintiff is dissatisfied with the disposition and filed an appeal with the Tax Tribunal on April 22, 2014.
On November 27, 2014, the prosecutor of the Busan District Prosecutors' Office filed a summary order (No. 2014 high-ranking 22947) with the Busan District Court on the charge of violating the Customs Act that "C filed a low-value declaration of nine items listed in the annexed Table No. 4 through 6, 8, 16, 18, 20, 36, and 38, and evaded customs duties of 52,334,640 won, and the plaintiff filed a summary order (No. 2014 high-ranking 22947) with respect to the remaining 33 items listed in the same table on the ground of lack of evidence.
E. On March 11, 2015, the Tax Tribunal requested the above summary order on March 11, 2015.