1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. From November 6, 2012 to January 30, 2013, the Plaintiff imported “C” from Company B, a Chinese company, on seven occasions. On January 7, 2013 and January 30, 2013, in importing the said goods (hereinafter “instant goods”), the Plaintiff classified the item number as the F (Basic Tariff Rate 8%) included in “other” under the Customs Statistics Consolidated Schedules, and filed an import declaration thereon with the Defendant.

B. Meanwhile, on December 18, 2012, the Defendant requested the Central Customs Analysis Agency to analyze the goods identical to the instant goods by deeming that the Plaintiff filed an import declaration with G on December 17, 2012.

On February 15, 2013, the central customs analysis office sent a reply to the goods classified as H (U.S. tariff concession rate 754.3%) because the goods of this case are red ginseng products with their essential characteristics mixed with red ginseng 8.75% of red ginseng, sewage, glusation, glusation, elusation, glusation, verification, and static water.

C. On February 25, 2013, the Defendant directed the Plaintiff to correct the tariff classification of the instant product while notifying the Plaintiff of the result of the analysis, but notified the Plaintiff of the scheduled amount of KRW 2,069,791,90 (i.e., KRW 1,122,461,70), value-added tax, KRW 206,979,20 (= KRW 94,733,020), additional tax26,115,350 (= KRW 123,607,630,630, KRW 142,527,720), and notified the Plaintiff of the scheduled amount of duty correction (= KRW 12,246,180).

On May 8, 2013, the Plaintiff reported the export of a part of the instant goods to the Incheon Customs Office on the ground that the content of Katechin’s own component inspection of the instant goods falls short of contractual standards, and returned the instant goods through the Katech’s first port on May 14, 2013.

E. On June 4, 2013, the Plaintiff filed an application for refund of customs duties with the Defendant pursuant to Article 106(1) of the Customs Act and received a refund on June 11, 2013.

F. The Plaintiff’s status on June 17, 2013 is the Defendant.