C. ANALYSIS BY THE PANEL
7.12 Korea claims that the United States acted inconsistently with Article 2.4.2, first sentence, of
the Anti-Dumping Agreement by using "zeroing" in calculating certain dumping margins in three
specific anti-dumping duty investigations involving Korean products. According to Korea, the final
determinations, amended final determinations, anti-dumping duty orders and amended anti-dumping
duty orders at issue are inconsistent with Article 2.4.2. The United States does not contest Korea's
claims. In particular, the United States does not contest the factual assertions made by Korea
regarding the United States' actions, nor the legal relevance of the Appellate Body reports cited by Korea as applicable to those facts. Further, while the United States argues that the Panel need not
follow past Appellate Body reports, it does not advance any legal arguments to contest the Appellate
Body's interpretation of Article 2.4.2 in those reports.36 Consequently, the first step of our analysis is
to determine the role of the panel in circumstances where the claim is uncontested.