1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance citing this case is as stated in the reasoning of the judgment of the court of first instance, since Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act citing this as is, inasmuch as the reasoning of the judgment of the court of first instance citing this case is as stated in addition to

2. A provision of subparagraph 2 among the grounds of the judgment of the first instance, which is added or written after filing a complaint;

A. (b) The calculation of profit and general expenses (the fourth part of the first instance judgment below)’s illegality (the fourth part of the first instance judgment below)’s addition of the following arguments. 【(4) In applying the fourth method, the comparative firms selected through the Korea Customs Service’s review and evaluation system and the same class ratio were not lawfully calculated.

(5) The Defendant calculated profits and general expenses on the basis of the same kind of goods, not the standard ratio, for the goods declared on or before July 1, 2012, among the instant goods, based on the same kind of goods, and thus, the part regarding the instant goods among the instant disposition is unlawful.

Article 2-2 of the Grounds for Appeal

C. (2) (b) whether the “paragraph (2)” is the unit price sold at the same time as the date of the import declaration or the date of the import declaration of the instant goods (the part on the judgment of the first instance court No. 11 to No. 15) is as follows.

Article 5(1)(a) of the Customs Valuation Agreement, which has entered into force on December 30, 1994 and has the same effect as the domestic law, provides that "if the imported goods or identical or similar imported goods are sold in the country of importation in the same condition as they are imported, the customs value of the imported goods shall be based on the unit price at which the imported goods, identical or similar imported goods are sold at the time of importation of the goods being valued or at the same time or at least at the same time and at least at the same time as the goods being valued, the customs value of the imported goods shall be the price calculated by deducting each of the following items: