The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 13(4) of the former Value-Added Tax Act (amended by Act No. 8142, Dec. 30, 2006) provides that the tax base of value-added tax on the import of goods shall be the aggregate of customs value, customs duties, special consumption tax, special consumption tax, education tax, traffic tax and special agricultural and fishing villages tax. Article 30(1) main text of the former Customs Act (amended by Act No. 10424, Dec. 30, 2010) provides that “The customs value of imported goods shall be the transaction price adjusted by adding the following amount to the price actually paid or payable by a buyer for the goods sold for export to Korea.” The main text of Article 13(2) provides that “The actual payment price that serves as the basis for calculating the customs value of the imported goods shall include “the offset the price of the goods by a buyer against a seller’s debt, the amount repaid by a buyer’s debt and other indirect payments

In addition, Article 20(6) of the former Enforcement Decree of the Customs Act (amended by Presidential Decree No. 22816, Apr. 1, 2011) provides that “other indirect payments” under the main sentence of Article 30(2) of the Act shall include the following amounts: Provided, That where a third party pays all or part of the price of imported goods at the request of a seller, the amount of payment refers to:

On the other hand, the note about Article 1 of Annex I of the General Agreement on Tariffs and Trade 1994 concerning the Implementation of Article VII of the General Agreement on Tariffs and Trade is that "other than the matters prescribed to be adjusted in Article VIII, activities carried out by the purchaser in the calculation of the purchaser's identity may not be deemed to be an indirect payment to the seller even if it would be an interest to the seller. Therefore, these activities cannot be added to the actual payment price when determining the dutiable value."