1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, a corporation engaged in the manufacturing, wholesale, retail, and export and import business of the main organization from August 1, 201 to February 29, 2012, filed an import declaration by applying 0% of the conventional tariff rate of the Free Trade Agreement between the Republic of Korea, the European Union, and its member countries (hereinafter “Korea-EU FTA Agreement”), upon filing an import declaration of USD 644,898 on eight occasions from Spain (B; hereinafter “instant exporter”).

B. The Plaintiff entered the approved exporter number “C” in each invoice in which the Plaintiff filed an import declaration. However, on March 4, 2015, the Defendant notified the Plaintiff of the content and result of the reply to the verification of origin by a Contracting State to exclude the application of conventional tariff rates pursuant to Article 16(1)2 of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (amended by Act No. 11612, Jan. 1, 2013; hereinafter “Free Trade Agreement Customs Act”).

C. On May 14, 2015, the Defendant issued a correction and notification (hereinafter “instant disposition”) of the aggregate of KRW 58,194,50 in total, value-added tax of KRW 5,819,450 in total, and the aggregate of KRW 18,309,250 in total, KRW 82,323,200 in total, as shown in the attached Table, pursuant to Articles 16 and 17 of the Free Trade Agreement and Article 38-3(4), etc. of the former Customs Act (Amended by Act No. 14379, Dec. 20, 2016).

The Plaintiff appealed against the instant disposition and filed a request for review with the Board of Audit and Inspection, but was dismissed on July 13, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 3, Eul evidence 2-2, Eul evidence 3, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion is that the Spain imports the originating goods, and even if the approved exporter number of the origin declaration is not valid, such circumstance alone is that the Korea-EU FTA agreement.