1. (a) The Defendant’s disposition of simple fixed amount refund amounting to KRW 97,094,220 and additional dues thereon, KRW 26,708,950 and 26,739,230 from June 21, 2007 to September 7, 2007, as limited to the Plaintiff (1) from March 19, 2007 to June 18, 2007, and the additional dues for KRW 35,639,230 and its additional dues for KRW 9,313,150, KRW 150; or the Defendant’s disposition of simple fixed amount refund to the Plaintiff on November 27, 2007, KRW 97, KRW 1395, KRW 1395,00 and KRW 9,3150,000 for each of the additional dues imposed on the Plaintiff from November 23, 2007 to June 23, 2005.

2. The costs of the lawsuit are assessed against the defendant.

The text shall be as shown in the text.

1. Details of the disposition;

A. The Plaintiff: (a) was engaged in steel manufacturing and wholesale retail business; (b) from April 1, 2005 to January 31, 2007, the Plaintiff filed an export declaration number of No. 035-105-0268743, and 236, respectively; (c) was granted an export declaration number of No. 7307.91-0000 from March 19, 2007 to September 7, 2007, with an export declaration number of No. 035-07-107, an export declaration number of No. 3070,528 from November 1 to 31, 2007; and (d) was granted a fixed amount of refund from 035-07,000 to 305.71, 207, with an export declaration number of No. 3050-1, 2005 to 305.71, 2005.

B. On October 13, 2008, the head of the Busan Customs Office asked the tariff classification from Jinju Customs Office on the product of this case, which is similar to the product of this case, on December 5, 2008, and asked the Director General of the Customs Valuation Classification on December 5, 2008. On January 16, 2009, the head of the Customs Classification Division classified as HS 7308.40-000 on the ground that the props which are steel products were included in steel products, and then the same decision was issued in the 5th Customs Classification Committee of the Korea Customs Service in 2009 ( June 11, 2009).

C. Accordingly, the Defendant did not report export to HS 7308.40-00 [Simplified Fixed Amount Refund Rate: 2005-10, 2006 or 207-20 (per 10,000 won export declaration amount)] for the instant goods after examining whether the fixed amount refund is appropriate, the Defendant reported export to 30,000 won for the instant goods, 205, 30, 207, 207, 30, 207, 207, 30, 207, 207, 30, 207, 209, 207, 30, 207, 207, 209, 207, 30, 209, 207, 209, 207, 305, 209, 206, 209, 207, 209, 2019.

D. As to the first disposition on July 20, 2009, the Plaintiff appealed respectively to the Tax Tribunal on November 2, 2009, but the tax judgment authority dismissed the Plaintiff’s appeal on December 31, 2009.

[Ground of recognition] In the absence of dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 4-1, Eul evidence No. 2-1, 2, Eul evidence No. 3, Eul evidence No. 4-1, and Eul evidence No. 4-2, and the purport of the whole pleadings; 2. The plaintiff's assertion is unlawful in the disposition of this case, which is classified as part of a prop which is a steel product structure of HS 7307.91-000 and classified as HS 7308.40-000.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The classification of goods under the current Tariff Schedules is classified according to the "International Harmonized Commodity Description and Coding System" (the Elimination of Tariff Schedules), which is its Annex, by joining in the International Convention on the Harmonized Commodity Description and Coding System adopted by the World Customs Organization (WCO, World Organization) as of January 1, 1988. According to the above Convention, export and import goods shall be classified in the order of Section, Chapter, Sub-Section, Sub-Section, Sub-Section, Sub-Section, and Sub-Section 3, the number of HS units shall be expressed in the number of units, and the number of units shall be 6 units, and the remaining units of sub-paragraph 4 shall be used in the common tariff rate of up to 2 units, and the tariff classification of the tariff classification of the Republic of Korea shall be prepared and announced in accordance with the General Rules of Tariff Schedules of Tariff Rates of the Republic of Korea, and the classification of tariff classification of the goods shall be prepared and announced in accordance with the Schedules of Tariff Rates of Tariff Rates of the Republic of Korea, and shall be divided for the purposes of Chapter 5.

(2) The instant product is in the shape of 3 to 4.3m in diameter, 2.7 to 3.9m in diameter, 8 to 25cm in height, 10 to 30cm in thickness, and 10 to 30cm in length in the central part of the product made by cutting steel materials, but does not have drillings for drilling a hole in which steel materials are stored.

(3) The instant goods are used to connect several pipes (Tows Section, 17-25m in length, and 17-25m in length, and efrigerent products) comprising wind power generators. In other words, the instant goods are connected to two sections by means of cutting the instant goods inside the inside of the end of a number of pipes constituting a string, and then fixing the widths. On the other hand, the string of wind power generators is installed by connecting several sections, which are located below the string, where the string is small, with the view to connecting the string of the instant goods with the view to connecting them with the string of the original parts. Thus, the instant goods are also classified into two sections to connect each part of the main parts of the pipes, Mdler, U.T.

[Based on the above evidence, Gap's evidence No. 4-4(1) of the Tariff Schedules No. 7307, which is classified as a product number No. 7307, which connects two pipes and holess to connect by the method of cutting off by using compulsory wire-processed connections. However, the clamp or other devices designed and manufactured for assembling the parts of the structure are excluded from the above subparagraph. The glamp or other devices of the Special Metropolitan City are classified as No. 7308 of the Tariff Schedules No. 7308 of the Tariff Schedules. The parts of the structure are classified as No. 7308 of the article number. 7 of this case's Tariff Schedules No. 707 of the article's Tariff Schedules No. 707 of this case's Tariff Schedules No. 3707 of the article's Tariff Schedules.

(2)In light of the above facts, the product of this case is produced to connect two above upper pipes with upper diameters where the upper diameter is small, and it can be seen that it is fluored as a part of steel connecting two upper and lower pipes by cutting the product of this case into two inside the inside of the joints of the joints of the joints of the joints of the steel and entering into a fluor, etc. after cutting the product of this case into a fluor. Thus, it is reasonable to classify the product of this case into the "other fluor," which is the "a fluor," and it is reasonable to classify it into the joints of steel products of HS (K7307.91-000).

Furthermore, with respect to whether the instant goods fall under “clamping lamps and other devices especially designed and manufactured for assembling the parts of the structure,” which stipulate that the instant goods are excluded from No. 7307 of the Tariff Schedules, the health stand, “clamping lamps and other devices especially designed to assemble the materials of the structure of the structure of the dunes metal,” and “the clamping lamps and other devices, which ordinarily have a click hole with a brush to fix a clamning to the pipe at the time of assembling.” As seen earlier, the instant goods do not have a blick hole for inserting the du, and thus, cannot be deemed as falling under the clamping or other devices classified as the parts of the steel product.

As to this, the Defendant asserts that the “clamping off or other device” of the explanatory note is merely an example, and that if it is especially designed and manufactured for the purpose of assembling the parts of the structure, it shall not be deemed as the “contestable parts,” and thus, it shall be classified under Article 7308. However, under the principle of no taxation without law, the interpretation of the tax laws should be interpreted in accordance with the legal text, unless there are special circumstances, and it shall not be an expansion or analogical interpretation without a reasonable reason.

Therefore, although the goods of this case are "other franchises" and the product number K K 7307.91-000 and the simple fixed amount refund rate is determined, it is unlawful to classify the product number as "part of a structure" under HS 7308.40-000.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition.