(1) Customs Duties and Refunds (관세 부담 및 환급 귀속)

  All customs duties, tariffs, safeguard measures, retaliatory duties, or similar charges imposed by the United States in connection with the importation of the Products, including any duties imposed pursuant to the International Emergency Economic Powers Act (IEEPA) or similar authorities (collectively, “Duties”), shall be for the economic account of the Buyer.

  In the event that any such Duties are subsequently reduced, invalidated, or held unlawful by any governmental authority or court of competent jurisdiction, any and all refunds, rebates, or recoveries of such Duties shall belong exclusively to the Seller, regardless of which Party is the importer of record.

(2) Refund Cooperation (환급 절차 협력 의무)

  The Buyer shall, at the Seller’s request, promptly file all protests, post-summary corrections, refund claims, and legal actions necessary to seek recovery of the Duties, and shall fully cooperate with the Seller in any administrative or judicial pr