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재수출면세물품의 의무불이행에 대한 세액추징의 타당성에 관한 사례연구
남풍우,한상현 한국관세학회 2007 관세학회지 Vol.8 No.2
This study analyzed problem of propriety of customs duties supplementary charge from breaking party or person concerned who failed to export on re-export exemption goods under Korea' customs law. Specially, this study studied laying stress on example and decision contents of an objection case connected with this brought in the latest headquarters customs authority. Conclusively through this event, the headquarters customhouse authorities should rightly examines in the advance on duty amount about re-export exemption goods, and with this example, in case of simple business mistake, it is desirable that additional tax is excused. Secondly, consignor(import declaration person) must make import and export declaration rightly and entrusts business to registered customs specialist(customs brokers), Thirdly, customs brokers who is delegated customs and business of import and export entry from consignor must inspect thoroughly document that consignor offers through sincere agency business, and report import and export declaration exactly on the basis of this data and documents.
貿易去來에서 貨換信用狀의 取消不能性 强化에 따른 實務去來上의 諸留意點 : 第5次 信用狀統一規則 第6條를 中心으로 based on UCP 500 Article 6
南豊祐,韓祥鉉 韓日經商學會 1997 韓日經商論集 Vol.13 No.-
While there are various methods of settling for goods in the export trade, one the most common methods of payment is the Documentary Credits which is a facility provided by banks in order to facilitate international trade transactions. In the Types of documentary credits specially, an irrevocable documentary credit constitutes a definite undertaking of the issuing bank is given the beneficary greater assurance of payment, and is the most frequent methods of payment in international foreign trade transactions. But, so far, in the absence of "revocable" or "irrevocable" indication in credits, the credits shall be deemed to be revocable. But this revocability impaired the reliability of the credit and forced courts attempting to protect third party reliance to search for irrevocability in remove places or in language in the credits. So, in 1993 revision of the UCP 500(Uniform Customs and Practice for Documentary Credits) which are sponsored by ICC(International Chamber fo Commerce), Sub-Article 6 (c) of UCP 500 change the notation of a credit being revocable when no indication is given. The word "revocable" has been changed to "irrevocable". Of course, practically, since revocable credits are the exception rather than the norm, the new rule (UCP 500) imposes no hardship on the Applicant or the Issuer. It is expected that this requirement for an express indication on revocability, in the instructions to issue and in the credit itself, will act as warning to all of the parties to the credit transactions. So, if it is their intent not to establish an irrevocable credit, they must be clear in their instructions and explicitly define the credits as "revocable".
전자상거래시대의 신무역결제방식에 관한 연구 : TradeCard 시스템을 중심으로
南豊祐,韓祥鉉 강남대학교 사회과학연구소 2000 사회과학논총 Vol.10 No.-
TradeCard is a B2B(business-to-business) e-commerce infrastructure that enables buyers and sellers to conduct and settle international trade transactions securely over the Internet. By aggregating buyers, sellers and disparate trade service previders, TradeCard solution automates and streamlines existing international trade transaction processes, which are complex, paper-based, time-consuming and expensive. Objective of TradeCard is to provide a secure, reliable, cost-effective and user-friendly solution for conducting and settling international trade transactions. TradeCard Inc, an outline international trade transaction network for buyers and sellers, officially announced the launch of the TradeCard network at August 2, 2000 in Korea. The system will give Koreans a fundamentally new way of conducting their international trade business. TradeCard will provide the Korean business community with the tools they need to initiate, conduct and complete international trade transactions securely over the Internet. This paper analyzes how electronic commerce will be affected by the computer networks, with particular attention to existing international frameworks for payment systems based on Documentary credit, investigates the reviews of TradeCard by Electronic Message and the various problems which come to application of TradeCard.