logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2019.01.31 2018누46263
관세등부과처분취소
Text

1. The part against the defendant among the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to the revoked part is revoked.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except to dismiss, add, and delete the relevant part of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 42

【The parts to be removed, added and deleted】 10 pages of the 16th letter box “G” shall add the following in front of the 10th letter box:

【When the applicant wishes to have the usage tariff rate applied, at least the goods for which the import declaration is filed shall be known to be used for any purpose. The following shall be added to the portion of “delivery” of the 10th letter box:

【I cannot accurately ascertain whether the virtue supplied by the F is used in the manufacture of telecommunications equipment at the above business department. The following is added to the application form for the application of the usage tariff rate for the use of telecommunications equipment in the 14th page 13 of the 14th page.

The main sentence of Article 83(1) of the former Customs Act provides that "any person who intends to use goods whose tariff rates are differently determined in accordance with the purpose of the attached Schedules of Tariff Rates, etc. for the lower purpose shall obtain approval from the head of a customs office, as prescribed by Presidential Decree." Article 83(2) of the same Act provides that "any goods to which the usage tariff rates are applied pursuant to paragraph (1) shall not be used or transferred for any purpose other than the relevant purpose during a period determined by the Commissioner of the Korea Customs Service in accordance with the standards prescribed by Presidential Decree within three years from the date on which an import declaration thereon is accepted, but the proviso and subparagraph 1

In addition, Article 2 subparagraph 3 of the notification on follow-up management of the usage tariff rate is to be used directly for the lower use of the tariff rate or the lower use of the tariff rate.

arrow