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(영문) 서울고등법원 2018.12.18 2018누63206
관세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The court's explanation of this case is identical to the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. Thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Part 5 of the judgment of the court of first instance is referred to as "general interest" as "general interest."

The following shall be added to the fifth five pages of the judgment of the first instance.

(3) It appears that there is no room for the Plaintiff to classify the goods of this case into tariff classification other than HS KK heading 3920.62-0000, and there is no room for the Plaintiff to classify them into two different tariff classification rules (the Plaintiff initially classified under HS K heading 3919.90-000, but the Plaintiff’s import declaration was based on the main theory of small portion in Chapter 3919.90 of the No. 3919 of the No. 3919 of the No. 3918 of this case’s floor, walls, clothes, or plastic goods other than clothes, which are not incidental to the original use of PE film. The goods of this case were not subject to anti-dumping duties, and the goods of this case were not subject to anti-dumping duties under Article 3919.90 of the No. 3919 of the No. 3918 of the present Regulation and the No. 1 of the No. 2 of the present Regulation and the No.3 of the No. 1 of the Free Trade Commission.1 of China’s. 2017.

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