The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Regarding ground of appeal No. 1

A. According to Article 71(1)2 and (3) of the Customs Act, “where it is necessary to stabilize the domestic price of goods, the import price of which has increased rapidly, or goods manufactured using such raw materials,” the quota tariff may be imposed after deducting a rate within the limit of 40/100 from the basic tariff rate. If deemed necessary, the volume may be limited, and the goods subject to the quota tariff, the quantity, the rate, the applicable period, etc. shall be prescribed by Presidential Decree.

According to Articles 92(1), 92(3) main sentence, and 92(4) of the Enforcement Decree of the Customs Act, where the heads of ministries and agencies or interested persons intend to request the Minister of Strategy and Finance to impose the quota tariff, they shall submit specific data related to the relevant goods, such as the quantity of the relevant goods and the basis for calculating the quota tariff, to the Minister of Strategy and Finance, and specific allocation within the scope of a certain quantity of the relevant goods subject to the quota tariff shall be conducted on the recommendation of the competent Minister or the delegated person, and the person recommended by the competent Minister or the delegated person shall submit the written recommendation

Meanwhile, Article 270 (1) 1 of the Customs Act provides that "any person who imports goods without filing a false report or filing a false report on the dutiable value, tariff rate, etc. in order to affect the determination of the amount of customs duties" among those who filed an import declaration, and Article 270 (4) of the Customs Act provides that "any person who has obtained a reduction or exemption of customs duties or evaded the collection of customs duties on goods whose customs duties

In full view of the structure and contents of these regulations, an importer receives a recommendation to apply the quota tariff to the relevant goods within the scope set by the recommending agency and submit the recommendation to the head of the customs office before the import declaration is accepted.