Subject to the Asia-Pacific Trade Agreement (“APTA”), verification documents are required when goods are imported via third-party country for purposes of satisfying the direct shipment requirement. In August 2013, several clients were unable to obtain the verification documents resulting in additional assessment of duty and requested Lee & Ko to represent them collectively in Tax Tribunal. The results of this case which is currently pending will apply to all of the domestic importing entities, and if cited as precedent, shall have a tremendous impact not only on the APTA but also for Korea-ASEAN FTA and other related matters.