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In a case where: (a) Limited Company A, a domestic corporation, imported goods produced by Company B, a British corporation, through Company C, a Singaporean corporation; (b) upon Company A’s filing of an import declaration with the application of the preferential tariff of 0% pursuant to the Free Trade Agreement Between the Republic of Korea, of the one part, and the European Union and its Member States, of the other part (hereinafter “Free Trade Agreement”), Company C, a selling company, submitted an origin declaration in which it erroneously recorded the customs authorization number of Company B, a producing company; (c) afterward, Company A submitted an origin declaration drafted in the name of Company B, in which the customs authorization number was recorded correctly; but (d) the head of the competent tax office did not apply the preferential tariff rate pursuant to the said Free Trade Agreement and instead applied a tariff rate of 8% to compute the customs duty, etc., which was determined and notified accordingly, the case holding that, given that the foregoing origin declaration was not drafted by Company B, an officially approved exporter, the instant goods may not enjoy the preferential tariff under the Free Trade Agreement
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