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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
가. 원고는 식품의 도ㆍ소매 및 수입업 등을 목적으로 하는 회사인바, 2013. 9. 25. 호주산 귀리(OAT GROATS, 이하 ‘이 사건 호주산 귀리’라 한다)를 수입하면서 관세평가분류원에 품목분류 사전심사신청을 하였고, 관세평가분류원은 2013. 10. 23. 위 호주산 귀리에 대하여 HSK(관세ㆍ통계통합품목분류표, 이하 ‘HSK'라 한다) 제1004.90-0000호(탈곡한 낟알상의 쌀귀리, 관세율 3%)로 분류하여 회신하였다.
B. From July 23, 2013 to April 24, 2014, the Plaintiff imported Canadian U.S. dollars (hereinafter “instant key issues”) on four occasions, as shown in attached Tables 1 to 4, as shown in attached Table 1 “Disposition List” No. 1, and filed an import declaration stating that the tariff classification was HS K 1004.90-00.
C. Around June 11, 2014, the Defendant, while conducting a customs investigation with respect to the Plaintiff, requested an analysis to the Director of the Central Customs Analysis Station with respect to the Republic of Canada (Tax Return No. 41601-14-500323U) identical to the interest on the issue of the instant case reported by the Plaintiff. On July 24, 2014, the Central Customs Analysis Agency expressed an opinion that the said Canadian Ri was classified as “goods that exceeded and opened the cover of outer ears attached to the verte,” and that it was classified as HS No. 1104.22-000 (Tax Rate No. 554.8%).
On September 25, 2014, the Defendant: (a) conducted a customs investigation with the Plaintiff on September 25, 2014; and (b) subsequently notified the Plaintiff prior to imposing customs duties of KRW 367,521,020 (hereinafter referred to as “instant customs duties”) by deeming the instant key interest to be “processed interest”; and (c) regarding the tariff classification to be changed and classified under HS Nos. 1104.22-00; and (d) November 13, 2015, the Defendant notified the Plaintiff of KRW 307,763,320 based on the difference of customs duties.
E. On December 11, 2015, the Plaintiff filed a request for pre-assessment review on the instant customs duties with the Defendant on March 23, 2016, but was non-adopted on March 23, 2016, and the Defendant on April 4, 2016 attached Table 1 against the Plaintiff.