1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. The Plaintiff, a company importing and selling alcoholic beverages, such as fruites, filed an import declaration from August 22, 2008 to January 9, 2009, and filed a respective tax return on the liquor tax, education tax, and value-added tax (hereinafter “principal tax, etc.”) with the Defendant, while filing an import declaration for alcoholic beverages, such as five major liquor tax, as shown in the attached Table, from August 22, 2008

B. On March 11, 2011, the Plaintiff claimed that the Defendant paid the liquor tax on the amount calculated by adding the “tariff 14,220,410 won” to the import price of alcoholic beverages as the tax base in relation to the liquor tax on which return was filed and paid, etc., and that the Plaintiff filed a request for correction of the content that the Defendant requested the Defendant to reduce the total of KRW 5,162,040,000 from the total of KRW 4,266,130, education tax amount of KRW 426,630, value-added tax of KRW 469,280,

4. 15. Refusal of the above request for correction

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition and filed a request for review with the Board of Audit and Inspection, but was dismissed on January 17, 2013.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1 and 2, Eul No. 1 and the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. Article 3(2) of the Framework Act on National Taxes provides for a special provision on the Framework Act on National Taxes with respect to the national taxes imposed and collected by the head of a customs office under the Customs Act. According to the former Liquor Tax Act (amended by Act No. 9899, Dec. 31, 2009; hereinafter the same), when importing alcoholic beverages, a taxpayer who is liable to pay customs duties pursuant to the former Liquor Tax Act (Article 2 subparag. 2) shall be deemed to have reported the tax base, etc. of liquor tax by filing an import declaration with the head of the competent customs office (Article 23(3)); and a person who imports alcoholic beverages shall pay the tax amount calculated by multiplying the quantity or price of imported alcoholic beverages by the tax rate to the head of the competent customs office, and shall have jurisdiction over the case of unpaid