1. Revocation of a judgment of the first instance;

2. Attached Form 1, written by the Defendant against the Plaintiff on December 6, 2012, respectively.

1. Details of the disposition;

A. On September 21, 201, the Plaintiff: (a) roasting roasting “B” (hereinafter “B”) on the trade name of “B”; (b) manufactured and sold goods of “Ground bean” as raw materials; and (c) reported and paid customs duties, etc. on September 21, 201 by applying the quota tariff rate of 24% upon the recommendation of the Korea Agriculture and Fisheries Trade-Korea Trade and Trade Corporation to import roasing “Ground bean” as imported from China on September 21, 201.

B. On July 3, 2012, the Defendant received a smuggling report stating that “the Plaintiff was falsely issued a letter of recommendation to apply the quota tariff, and then illegally distributed at the time,” and the Defendant discovered the following facts as a result of the investigation into the offense against the Plaintiff.

In order to import beer, the Plaintiff abused that customs duties, etc. may be paid by applying the concession tariff rate of 63.9% to agricultural, forestry, and livestock products, but when the Plaintiff received a recommendation for the application of the quota tariff from the Korea Agriculture and Food Distribution Corporation as “an end-user enterprise using beer as a raw material,” the Plaintiff’s self-production capacity can be paid by applying the quota of 24%. However, even though the Plaintiff’s self-production capacity cannot be inevitable for producing “beer” using beer for preparing beer for seven containers (126 tons) per year, the Plaintiff’s total domestic 528 tons from September 21, 201 to May 24, 2012 after being written as if the Plaintiff was an end-user enterprise using it in manufacturing beer for the ground, and imported customs duties, etc. by applying the quota of 24% to the quota of customs duties, etc. by applying the quota of 30% upon recommendation from the Korea Agriculture and Food Distribution Corporation for manufacturing it.