1. Requests for revocation of the disposition of refusal of reduction or correction of alcoholic beverages listed in the [Attachment Nos. 1 and 2] among the judgments of the court of first instance.

1. As to the claim for revocation of the disposition of refusal of reduction or correction against the imported alcoholic beverages listed in the [Attachment Nos. 3 through 5], this part of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance except for the following dismissal: therefore, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

(1) Chapter 6 of Chapter 2 is as follows: "Inwards (4039-08-0406975 and 4 other than the import declaration number)" shall be as "in attached Form 6."

(2) On the 2nd page 16, the “PS 1,431,040 won” shall be deemed to be “PS 1,436,040 won.”

(3) Part 4, "former tax law" in Part 20 shall be added to "former Liquor Tax Act".

(5) On Chapter 5, "any person liable for duty payment may be deemed to have imposed customs duties when he/she files an import declaration on imported goods" shall be deemed to be "when a person liable for duty payment files a declaration on customs duties with the head of a customs office, the relevant tax liability shall

2. As to the legitimacy of the part of the claim for revocation of revocation of revocation of request for reduction or correction of alcoholic beverages as stated in the [Attachment Nos. 1 and 2] among the instant lawsuit

A. Article 3(2) of the Framework Act on National Taxes provides for special provisions 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, a taxpayer who is liable to pay customs duties in accordance with the Customs Act (Article 2 subparag. 2) shall be deemed to have reported the tax base, etc. for liquor tax by filing an import declaration with the head of the competent customs office (Article 23(3)); a person who imports alcoholic beverages shall pay to the head of the competent customs office an amount of tax calculated by multiplying the quantity or price of imported alcoholic beverages by the tax rate; if such liquor is unpaid, the head of the competent customs office shall collect the unpaid amount in the same manner as customs duties are collected (Article 25); and the imposition and collection of liquor tax on imported alcoholic beverages shall