Supreme Court Decision 2017Du53767 Decided April 14, 2022 【Revocation of Disposition Denying Request for Correction】

【Main Issues and Holdings】
[1] Method of determining tariff classification of imported goods under the Customs
Act
Whether the subjective purpose of use or the actual purpose of use of the relevant
imported goods after importation by a person liable for duty payment should be
considered (negative in principle), and whether this legal doctrine applies to tariff
classification of imported goods to be transferred to the area for bonded construction
site and used for the construction of industrial facilities (affirmative)
[2] In a lawsuit for revocation of a disposition denying correction of customs duty,
whether the amount of customs duties reported and paid by a person liable for duty
payment exceeds the justifiable amount should be determined based not on each
import declaration made but on the imported goods included in import declarations
(affirmative in principle)