1. Revocation of a judgment of the first instance;

2. Customs duties of KRW 42,29,920, value-added tax imposed on the Plaintiff on November 10, 2014 by the Defendant.

Details of the disposition

On November 13, 2012, the Plaintiff imported from an exporter located in the United States of America “Hlywo 48-Hirircle lacle Tramt” (hereinafter “instant product”) as “117525-12-102526U,” and filed an import declaration by classifying the product number as “a beverage that does not contain any other alcohol” under Article 2202.90-900, and the Defendant accepted the said report.

After confirming the result of the analysis by the head of the Incheon Airport Customs Office on the instant product, the Defendant deemed the instant product to fall under “mix six s and others” as the item number No. 2009.90-1090, and notified the Plaintiff of the total of KRW 42,299,920, value-added tax 4,229,920, value-added tax 4,229,990, additional tax 9,573,300, and KRW 56,103,210.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal on January 30, 2015, but the Tax Tribunal dismissed the appeal on April 18, 2016.

[Ground of recognition] In light of the facts without dispute, Gap evidence Nos. 1 and 2, the purport of the entire pleadings, and the purport of the disposition of this case as to whether the disposition of this case is legitimate, the goods of this case shall not be deemed to be "mix liquor or any other" in Item No. 2009.90-1090 in Item No. 20090 in light of the purpose and function of the goods of this case, the role of constituent ingredients, the selling price, consumer awareness, the proportion of manufacturing costs to the main ingredients, etc.

The attached details of the relevant statutes shall be as specified in the statutes.

Facts of recognition

In full view of the aforementioned evidence, Gap evidence Nos. 3 through 13, 17, and Eul evidence No. 1, the following facts can be acknowledged.

1) The product of this case is a yellow liquid product made by adding 57% of the concentrate (agropos, pathal, pathallass), 57% of the fruits Furdle (velime, Banas, 21% of the saves, 2.7% of the static water, 0.2097% of the oil oil, and its main use.