1. The Defendant’s total amount of KRW 202,090,040 on August 1, 2014, as indicated in the Schedule No. 1 attached hereto, against the Plaintiff.

1. Details of the disposition;

A. The Plaintiff: (a) was a company aimed at manufacturing and distributing fashion and beauty-related products; and (b) was imported from September 3, 2010 to July 20, 2012 through the Incheon Customs Office from around July 20, 2012 into 25 times.

B. The Defendant filed a complaint against the Plaintiff on August 1, 2014 with the Incheon District Prosecutors’ Office on the ground that the Plaintiff’s unit price per tax base of USD 40 through USD 46 (hereinafter “US$ 40 and USD 20”) for the female-use clothes, etc. imported as shown in the attached Table 2 (BL 5, panty 10, 10, 80, and 175, 62, 80, and 290, 940, respectively, was reported at low price and evaded customs duties. On the same day, the Defendant corrected the Plaintiff’s total duty amount of KRW 202,090,040, total value-added tax amount of KRW 175,62,80, and additional tax amount of USD 23,290,940, as described in the attached Table 1.

(hereinafter collectively referred to as “instant disposition”)

The Plaintiff appealed and filed an appeal with the Tax Tribunal on September 17, 2014, but was dismissed on June 3, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 2, Eul evidence 7 (including cases with serial numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Judgment on the defendant's main defense of safety

A. Of the instant lawsuit, the part seeking revocation of additional tax among the instant lawsuit filed by the Defendant’s assertion was deemed to be unlawful as the filing period filing of the instant lawsuit, inasmuch as the Plaintiff newly filed an application for modification of the purport of the claim on September 26, 2015 after the lapse of 90 days from June 4, 2015, which was notified by the Tax Tribunal of the dismissal decision.

B. Although it is unclear whether the purport of the claim itself is a subject matter of lawsuit asserted by the parties, if the parties have asserted that it is a subject matter of lawsuit due to the cause of the claim, the court must clarify whether the purport of the claim is the same as that of the claim, and then the purport of the claim is true.