1. The defendant's attached Form 1 "date of Disposition" against the plaintiff is as shown on each date.

1. Details of the disposition;

A. From January 12, 2015 to August 20, 2015, the Plaintiff: (a) purchased and imported from QingdaO X Adi Ssssyan Im International (hereinafter “instant goods”); and (b) filed each import declaration, such as the “import declaration number”, “standard quantity”, “reported unit price,” “the filing date,” “the filing date,” and “the filing date of entry” as indicated in the column for entry.

(hereinafter referred to as "the import declaration of this case" and "the unit price for each of the above declarations" is "the import declaration price of this case". (b)

In relation to the import declaration of this case, the Defendant denied the import declaration price of this case in accordance with Article 30(4) and (5) of the Customs Act and Article 24 of the former Enforcement Decree of the Customs Act (amended by Presidential Decree No. 26957, Feb. 5, 2016; hereinafter “former Enforcement Decree of the Customs Act”), on the ground that “The import declaration price of this case is significantly different compared to the transaction price of similar goods and the data submitted by the Plaintiff alone cannot resolve any reasonable doubt about the accuracy or truth of the import declaration price of this case” as a result of the examination of the tax amount as to whether the customs value is appropriate. The Defendant calculated the difference between the respective disposition and the sale price of this case in accordance with the attached Table 2 (attached Form 2) stating the sale price in the previous import declaration of this case and the sale price in accordance with the attached Table 1 stating the sale price of this case.”

(hereinafter referred to as “instant disposition”). C.

(e).