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| TITLE | Supreme Court Decision 2018Du47714 Decided November 17, 2022 【Revocation of the Disposition Imposing Customs, etc.】 [full Text] |
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| Summary | |
| 【Main Issue and Holding】 In a case where when Stock Company A, concluding a contract to exclusively import drug raw materials with Japanese Corporation B, made an agreement to receive goods, corresponding to a certain percentage of the annual purchasing quantities, in the name of “free sample” and filed an import declaration at a low transaction value after receiving goods for free according to the above special agreement, the head of the relevant customs office denied the customs value filed by Stock Company A on the grounds that the goods received in accordance with the special agreement were imported for free and thus do not correspond to “goods sold for export to Korea” stipulated in Article 30(1) of the Customs Act and notified Stock Company A of such fact after rectifying the customs and value-added taxes by determining the customs value based on the purchasing price per bushel regulated in the contract concluded to exclusively import raw materials in accordance with the method determined by Article 31 of the Customs Act, the case holding that the goods received pursuant to the special agreement cannot be seen to correspond to “goods imported free of charge” stipulated in Article 17 Subparag. 1 of the Enforcement Decree of the Customs Act, and thus the lower court, which determined otherwise, erred and adversely affected the conclusion of judgment by misapprehending the legal doctrine | |
