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(영문) 서울고등법원 2019.10.11 2019누37525
관세등부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

The 4th 13th eth 13th eth son shall raise a reason for such a request as "a reason for the request".

Each "Free Trade Agreement Customs Act" in the five pages 14 and 17 shall be advanced as the "former Free Trade Agreement Customs Act".

The 6th 12th 6th 6th 12th " imported goods" shall be raised as "goods".

7. The 7th page 2 states that “in other words,” “in other words,” and the goods of this case have legitimate documentary evidence of origin, and the Switzerland customs authority’s verification results show that the formal requirements for proof of origin, which existed at the time of the application of conventional tariffs, can be seen as cured.”

9. The three parallels "Free Trade Agreements between the Republic of Korea, the European Union and its Member States" are "Free Trade Agreements between the Republic of Korea and the European Free Trade Association States."

The 9th parallel 7th parallel 11th parallel shall be as follows:

Article 2.3: Customs Duties

1. Upon entry into force of this Agreement, Korea and the EFTA States shall eliminate all customs duties and other taxes or charges on the importation and exportation of goods originating in Korea or the EFTA States except as otherwise provided in Annex VI.

Article 10.2: The Annexes and Appendixs to this Agreement shall address an integral part of this Agreement.

. See 10 pages 10 to 11 pages 3 are as follows. “The origin declarations submitted to the customs authority of the importing Party after the date of the final submission set out in paragraph 4 of Article 5. may be accepted for the purposes of applying preferential tariff treatment if they are not submitted by the final submission date due to exceptional circumstances.

6. The importing Party shall:

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