All
| TITLE | Supreme Court Decision 2011Du13491 Decided January 12, 2012 [Revocation of Rectification Disposition on Customs Duty] [full Text] |
|---|---|
| Summary | |
| [1] The determination method of article category of imported goods under Article 50 (1) of the former Customs Act [2] In case where Gap corporation, etc. (""Gap corporation"") imported Aluminum as ""plank,sheet"" used as goods by themselves for usage as raw material, the case affirming the judgment below holding that despite Gap corporation's purpose of using Aluminum as Aluminum goods' raw material, imported goods' article number pursuant to Tariff schedule is not the heading 7601.10-0000 but 7606.11-9000 with higher tariff rate in light of imported goods' nature [3] In case where Gap corporation declared import of Aluminum with Tariff schedule article number 7601.10-0000 with 1% tariff rate which the head of Busan Main Customs had accepted, and later the disposition of rectifying the less-paid customs duty was rendered based on article categorization error since the above goods constitute article number 7606.11-9000 with higher tariff rate, the case affirming the judgment below that the above disposition does not violate the principle of protecting trust | |
