7.27 We have examined the preliminary determinations, final determinations, amended final
determinations, computer programmes and Issues and Decision Memorandum cited by Korea in
Attachment 1 to its first written submission. On the basis of this evidence, we conclude that Korea
has made a prima facie case that the methodology used by the USDOC in calculating the margins of
dumping in the three anti-dumping investigations at issue, was the same in all legally relevant respects
as the methodology found by the Appellate Body in US – Softwood Lumber V to be inconsistent with
Article 2.4.2 of the Anti-Dumping Agreement. This conclusion is supported by the fact that the
United States acknowledges that the reasoning used by the Appellate Body in US – Softwood
Lumber V is "equally applicable" to the margins at issue in this dispute.
(e) Has Korea established that the methodology applied by the USDOC is inconsistent with
Article 2.4.2 of the Anti-Dumping Agreement?
7.28 We turn now to the legal analysis of Korea's claim, i.e., whether the zeroing methodology it
describes, as applied to the measures at issue, is inconsistent with Article 2.4.2 of the Anti-Dumping
Agreement. Article 2.4.2 provides: