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  • Withdrawal of Tariff Imposition on Purchase of Capital Goods
    • 담당부서 : 외투기업고충처리실
    • 조회수 : 3,429
  • Organization : relevant customs office
  • Regulation : Article 121 of Restriction of Special Taxation Act
Grievance
Grievance
A foreign-invested company A had been exempted of tariffs on the purchase of capital goods pursuant to the provisions of the Restriction of Special Taxation Act. However, the tariffs were later imposed on the capital goods by the relevant customs office. Therefore, company A applied for the Inspection of Propriety Taxation.

Resoultion and Results
Resolution and Results
The withdrawal of the tariff imposition on the purchase of the capital goods by the filing company was requested.

- Attendance at the 1st Inspection Commission on Propriety Pre-taxation for an expert testimony (Relevant customs office; Jul. 30, 2008): Reservation of decision

- Attendance at the 2nd Inspection Commission on Propriety Pre-taxation for an expert testimony by the Ombudsman (Relevant customs office; Sep. 18, 2008): Decision to reject

- Attendance at the Customs Appeal Committee for an expert testimony (Korea Customs Service; Dec. 30, 2008): Decision to accept the application for examination

Outcome:
A decision was made to give the company a tariff refund.