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 cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be filled or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Part II of the judgment of the first instance is 7 to 8-C (C) and part B (B).

The following shall be added to 3 pages 2 of the judgment of the first instance:

E. In the first instance, the Defendant added the reason that “Although the import price of the instant goods was not affected by the disposal or use restriction, the Plaintiff and the exporter were in a special relationship with the exporter and the Plaintiff, which affected the import price of the instant goods, thereby excluding the transaction price under Article 30(3)4 of the Customs Act and Article 23(1)5 of the Enforcement Decree of the Customs Act.”

At the fourth bottom of the judgment of the first instance, the following shall be added to three:

In addition, Article 30(3)4 of the Customs Act provides that where a special relationship between a buyer and a seller prescribed by Presidential Decree (hereinafter “special relationship”) affects the price of the relevant goods, the dutiable value shall not be determined based on the transaction price under Article 31(1) and the method prescribed in Articles 31 through 35, even in cases where the special relationship affects the price of the relevant goods, and Article 23(1)5 of the Enforcement Decree of the Customs Act provides that “a party directly or indirectly controls the other party, such as where one of the buyer and the seller is legally or practically in a position to direct or control the other party.”

The following shall be added from the 7th bottom of the first instance judgment:

In other words, the reason why the title transaction is lower than the general transaction is an importer.