Transaction Classification and VAT for Re-exporting Returned Free-of-Charge Goods to a Third Country

We are a corporation. We exported goods to an overseas location (Country 1) using the transaction classification '92: Samples of goods exported free of charge.' However, because the local person in charge lacked customs clearance authority, the goods were returned to Korea. Upon arrival in Korea, instead of performing import customs clearance, we proceeded with a re-export to our headquarters in a third country that holds the necessary customs clearance authority. Since the goods were re-exported to a third country rather than the original destination, the re-export was declared under '79: Intermediary Trade Export.' 1. Was our transaction correctly declared under the appropriate transaction classification? 2. If it was declared correctly, I understand that a zero-rated tax rate applies to code 79 during VAT filing. Since the original export was free of charge, I would like to inquire whether this should be treated as a zero-rated export rather than an item excluded from import value.