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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff entered into a contract for the introduction of FOB (hereinafter referred to as “LNG”) (hereinafter referred to as “this case’s introduction contract”) from the first exporter of Matar, Malaysia, Indonesia, Indonesia, Russia, Russia, Rusia, on the condition that the buyer bears the burden of the freight and insurance premium) and paid the freight by entering into the respective introduction contract with the domestic shipping company (hereinafter referred to as “each of the instant carriage contract”) and then, paid the freight with the LNG transport contract with the domestic shipping company (hereinafter referred to as “the instant carriage contract”). The Plaintiff filed a customs duty and value-added tax return on the amount calculated by adding the freight, etc. paid to the goods prices under each of the instant introduction contracts to the domestic shipping company.
As of October 16, 1995 from 200 to 2023 Malaysia LNGN. BHD. June 28, 1993, 1995 to 1995-2018 Indonesia B (1) on 7 May 1991, 1995 (2) 1994-2014 to 1998-2014 (2) on August 23, 1996, C 200 to 2000 to 2024, 15, 200 to 208, 208, 208, 208, 208, 208, 208, 208, 208, 208, 200, 208, 1995.
B. The Defendant, while allowing the Plaintiff to use BOG as fuel to a domestic shipping company, paid part of the freight in kind, deemed that the Plaintiff omitted the freight equivalent to the value of BOG at the time of filing a declaration on customs duties, etc., and rendered a corrective disposition (hereinafter “each of the instant dispositions”) imposing additional KRW 31,006,311,480 in total, value-added tax amounting to KRW 72,498,132,850 in total, value-added tax amounting to KRW 9,520,157,570 in total, value-added tax amounting to KRW 72,498,132,850 in addition, as stated in the attached taxation disposition (hereinafter “each of the instant dispositions”).
C. The Plaintiff dissatisfied with each of the dispositions in this case and filed an appeal on four occasions. On February 3, 2014 and February 4, 2014, the Tax Tribunal stated that BOG offered as fuel to a domestic shipping company is an additional element and included in the customs value of imported goods.