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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From June 10, 2012 to August 19, 2012, the Plaintiff purchased and imported a total of 96 tons of the domestic vegetation (hereinafter “instant goods”) from the Korea Creativelimited Liability Corporation (Anqiu Changshang Co. Ltd., Ltd., hereinafter “Exporter”) in 2011 from China (hereinafter “the instant goods”) and then filed an import declaration with the Defendant at the import price of USD 390 to 420 per ton (hereinafter “instant reported price”) and obtained approval for the shipment of the goods before the import declaration was accepted.
B. On June 13, 2013 and August 9, 2013, the Defendant was notified by the head of Gwangju customs office that “The import declaration price of the Han River imported by the Plaintiff is an artificial price that is not adequately reflected in the market price, so the Plaintiff’s declaration price is denied in accordance with Article 30(5) of the Customs Act and the customs value is determined in accordance with Articles 31 through 35 of the Customs Act, as a result of reviewing the dutiable value pursuant to Article 32(3) of the Customs Act.”
C. According to the above notification, the Defendant denied the declaration price of this case against the Plaintiff, and calculated again the customs duties on the instant goods as follows on the premise that the customs value of the instant goods falls under USD 550,582, and corrected and notified the customs duties of KRW 61,396,850 in total equivalent to the difference.
(2) On June 18, 2012, the number of importation amounts (metric) as of the date of entry into the Republic of Korea (hereinafter referred to as “instant disposition”). The number of importation amounts on the date of entry into the Republic of Korea, the amount of 24 US$ 420/metric tons on June 18, 2012 on the date of disposition of the reported price, shall be 24 US$ 15,262,90 on June 14, 2013, and KRW 420/metric tons on June 15, 2012 on June 15, 2012, C24 US 420/metric tons on June 15, 2013; 392,950 KRW 30 on June 24, 2012; 410/metric tons on June 24, 2013; 19/100 on June 16, 2014;