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1. Each disposition in attached Form 1 against the Plaintiff shall be revoked.
2. The costs of lawsuit are assessed against the Defendants.
Reasons
1. Details of the disposition;
A. From September 3, 2013 to July 9, 2017, the Plaintiff reported the tariff classification of goods imported to Korea based on the International Convention on the Harmonized Commodity Description and Coding System, which is the public notice of the Ministry of Strategy and Finance, as shown in attached Table 1, the Plaintiff filed an import declaration of the mobile phone wire set up with the mobile phone set up with the mobile phone set up (B) sold by the Plaintiff from September 3, 2013 to July 9, 2017, as stated in attached Table 1. The Plaintiff reported the tariff classification of goods imported to Korea based on the International Convention on the Harmonized Commodity Description and Coding System, six pages prior to the item number of the table were jointly determined by the said Convention and set forth in the following four forms in Korea. hereinafter referred to as “ HSK”).
The key charging machine is a device for converting the exchange electricity (AC) into direct electric power (DC) and filling wire ropes. Although it was designed to charge mobile phones of A corporation, it can be used not only to cell phones but also to charge other portable electronic devices using separate Micro-USB cables.
B. Article 8504.40-3010 of the above item No. 8504.40-3010 reported by the Plaintiff is subject to the application of 0% of the customs duty rate pursuant to attached Table 1-C of the Tariff Concession Regulations under the World Trade Organization Agreement, which is a Presidential Decree pursuant to delegation of Article 73(3) of the Customs Act (hereinafter “Tariff Tariff Regulations”). The Defendants provided the Plaintiff with information on risks of customs law, that the tariff rate of HS K No. 8504.40-3090 (applicable to the basic tariff rate of 8% according to the Tariff Schedule in the attached Table of the Customs Act) of the charged amount at issue on October 31, 20
The relevant parts of the HSK are as follows:
8504 8504 8504 4040 40 40 40 30 30 30 30 10 90 wire charging machines, automatic data processing machines and their unit apparatus (Nos. 8471, 8443.31, 8443.32, 8528.42, 8528.52, 8528.62), Of telecommunication apparatus and others
C. On August 4, 2017, the Plaintiff is entitled to the item number for the key charging machine at issue as the head of 8504.40-3090.