권리사용료의 지급과 관세평가에 관한 연구

이병락(Byung Lak LEE),임성수(Sung Sue RHEEM) 한국무역상무학회 2016 貿易商務硏究 Vol.69 No.-

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not inmeasuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film’s domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for usemay not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

동구 및 구소연방의 경제회복

이병락(Byung-lak Lee) 한국무역학회 2001 貿易學會誌 Vol.26 No.3

국내 광고시장의 최근 변화와 4대 매체 광고

이병락(Byung Lak Lee) 한국광고홍보학회 2011 한국광고홍보학보 Vol.13 No.2

이 논문은 국내 광고시장의 최근 변화에 대해서 알아보고 4대 매체 광고의 효과에 대해 분석하였다. 국내 광고시장은 최근 들어 절대적 및 상대적인 면에서 규모가 축소되었다. 나아가 국내 광고시장의 경기변동 국면도 장기간의 불황을 경험하고 있으며 또한 국내 광고시장은 구조적인 변화를 겪고 있다. 즉, 전통적 광고매체인 TV, 라디오, 신문, 잡지들이 국내 광고시장에서 차지하는 비중이 감소하였다. 국내 광고시장이 경험하고 있는 이런 변화에 기초하여 제기되는 의문점을 분석하였으며 실증분석을 통해 본 연구는 다음과 같은 결론에 도달하였다. 첫째, 국내 광고시장의 주요 결정요인은 경기변동에 후행하는 지수이며 단순한 경제성장율보다는 내수시장의 활성화 수준에 의존한다고 할 수 있다. 둘째, 4대 매체의 광고 예를 들면, TV, 라디오, 신문, 잡지들의 광고는 매출액과 시장점유율에 영향을 미친다. 셋째, 이들 4대 매체의 광고는 매출액에 대해 서로 상이한 영향을 미친다. 넷째, 이 광고들은 또한 유통업과 같은 서비스업을 제외하고 시장점유율에 서로 상이한 영향을 미친다. This paper has examined a recent change in the domestic advertising market and analyzed the effectiveness of four major media advertisements. It has come to the following conclusions: First, the main determinants of the domestic advertising market volume are the lagged indicator and domestic demand situation rather than a simple economic growth rate. Second, four major media advertisements such as TV, radio, newspaper and magazine are effective on sales and market share. Third, they have different effectiveness on sales. Fourth, they also have different effectiveness on market share except retail industry.

군집에 기초한 FTA 원산지검증의 분류

이병락(Byung-Lak Lee),임성수(Sung-Sue Rheem) 한국무역연구원 2015 무역연구 Vol.11 No.5

This paper has categorized twelve FTAs signed by Korea into three clusters and come to the following conclusions: First, the origin verification is implemented by the customs administration of the importing party in the case of America·Oceania cluster. The importing party is allowed to request information from the exporter or the producer and implement verification visit. Second, the origin verification is carried out by the customs administration of the exporting party in the case of Europe cluster. Third, Asia cluster has adopted two steps procedure to carry out origin verification. The importing party may request the customs administration of the exporting party to conduct an origin verification. Then, the importing party may, under exceptional circumstances, implement verification visit to the exporting party when it is not satisfied with the outcome of the origin verification. We have also examined Korean standard of preferential origin verification.

국내 판매가격방법에 기초한 관세의 과세가격에 관한 사례연구

이병락(Byung-Lak Lee) 한국무역연구원 2016 무역연구 Vol.12 No.2

According to the deductive customs valuation method, the customs value of the imported goods is based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, subject to deductions for the commissions, the usual costs of transport and insurance, and so on. This study examined the international and local codes in terms of the deductive customs valuation method. In addition, this study analyzed case studies related to the application of the deductive customs valuation method and arrived at the following conclusions. The deductive customs valuation method may be used in these three instances: (1) when the goods in question are imported especially at a lower price without reasonable grounds; (2) when the goods are imported on a consignment basis or in the form of counter-trade; and (3) when the goods are transferred to the second buyer after the price has changed in the bonded area of the importing country.

Clean Report of Findings의 발급과 수출업체의 권리

이병락(Byung Lak LEE) 韓國貿易商務學會 2015 貿易商務硏究 Vol.66 No.-

Developing countries have faced serious difficulties in implementing customs procedures. For example, they have experienced heavy administrative constraints such as lack of qualified personnel and non-computerization. Some importers in developing countries have tried to undervalue or overvalue the imported goods and misclassify themwith the target of lowering the incidence of customs duties. In order to address these problems many of developing countries often require the exporter to get a Clean Report of Findings(CRF) issued by a preshipment inspection entity. This study tries to reply to the following questions with which the exporters are faced in the process of issuance of CRF. First, what are the provisions and regulations that the exporters have to note in the event a CRF is issued by the inspection entity?Second, how do the exporters safeguard their own rights in case of price verification? Third, how to protect the confidential business information to be submitted by the exporters in order to get a CRF? Fourth, how can the exporters respond to the improper conducts that the inspection entities have done?

다른 측면에서 본 ‘누들 볼 증후군’

이일재 ( Il Jae Lee ),최영태 ( Young Tae Choi ),이병락 ( Byung-lak Lee ) 고려대학교 세종경영연구소 2015 경상논집 Vol.35 No.1

우리나라가 지난 10여년에 걸쳐 많은 FTA를 체결함에 따라 일부 사람들은 누들 볼 증후군을 우려하고 있다. 이 논문은 세 개의 ‘굵은 국수가닥’, 즉 우리나라가 미국, EU, ASEAN과 체결한 세 개의 FTA에 기초하여 상이한 측면에서 누들 볼 증후군의 발생 가능성을 검토하였다. 그리고 다음과 같은 결론에 도달하였다. 첫째, 세 개의 FTA는 품목별 원산지규정 측면에서 엉킴 현상이 발생할 가능성이 있다. 둘째, 세 개의 FTA는 미소기준 및 원산지증명 측면에서 엉킴 현상이 발생할 수는 있지만 가능성이 낮을 것으로 보인다. 셋째, 세 개의 FTA는 누적기준, 직접운송원칙, 영역원칙, 대체가능 물품, 간접재료 측면에서 엉킴 현상이 발생할 가능성은 거의 없을 것으로 보인다. Some people are concerned about the noodle bowl syndrome as Korea has signed many FTAs over the past decade. This paper has examined the possibility of existence of noodle bowl syndrome in a different way based on three ‘thick strands of noodle’, namely three FTAs which Korea has concluded with the USA, EU and ASEAN. We have come to the following conclusions: First, three FTAs are likely to create a complex tangle in terms of product-specific rule of origin. Second, three FTAs are less likely to create a complex tangle in terms of de minimis rule and proofs of origin. Third, three FTAs are unlikely to create a complex tangle in terms of cumulation rule, principle of direct transport, principle of territoriality, fungible goods and indirect materials.

원산지증명 사후검증에 관한 사례연구

최양식(Yang Sik Choi),이병락(Byung Lak Lee) 한국국제상학회 2015 國際商學 Vol.30 No.4

이 논문의 목적은 원산지증명 사후검증의 배경 및 동기를 합리적 의심의 측면에서 살펴보는데 있다. 이를 위해 우리나라 수출물품과 수입물품의 원산지 검증사례를 합리적 의심에 근거하여 분석하였다. 분석결과에 따르면 첫째, 거래가 완전생산기준, 원사기준, 누적기준, 직접운송원칙과 연관될 경우 관세당국이 사후검증을 실시할 가능성이 높아진다. 둘째, 제3자가 개입된 거래인 경우 관세당국이 사후검증을 시행하는 경향이 있다. 셋째, 서류상의 사소한 실수가 발견되는 경우조차도 관세당국은 원산지 증빙서류의 진정성을 의심하여 사후조사를 시행한다. 이런 사후검증에 대처하는 최선의 방법은 관련기록 및 서류를 체계적으로 준비하고 정해진 기간 동안 이를 보관하는 것이다. Purpose : The purpose of this study is to examine the background and motive of subsequent verification of proof of origin in terms of reasonable doubt. Research design, data, methodology : This paper has classified the retroactive verification cases into two groups as follows: cases conducted by the other contracting parties and cases conducted by Korean customs authorities. Results : According to this study, we have come to the following conclusions. First, the customs authorities are likely to verify the proofs of origin retroactively in case the transactions are associated with wholly obtained or produced requirement, yarn forward rule, accumulation rule and direct consignment rule. Second, the customs authorities are prone to verify the proofs of origin subsequently in case of the deals involving the third party. Third, the customs authorities are apt to investigate the authenticity of proof of origin even when the trivial mistakes are found in the documents. Conclusions : This paper has derived the above conclusions based on the case analysis.

광고의 경제관련 가설에 대한 실증분석

이병락 한국방송광고공사 2001 광고연구 Vol.0 No.53

본 논문은 광고의 경제관련 다섯 가지 가설을 국내자료를 이용하여 분석하였으며 다음과 같은 결론을 추론하였다. 첫째, 국내의 경제발전 상황을 고려할 경우 소비지출확대가설은 타당하지 않은 것으로 보인다. 둘째, 광고비 지출은 경기에 순행하는 추세가 있으며 일반적인 경기변동에 대해 후행하는 경향이 있다. 셋째, 특정 산업의 경우 광고가 확대되는 경향이 있다. 넷째, 광고의 다양한 균형이 존재할 수 있으며 다섯째, 산업에 따라 광고는 정보를 제공하기도하고 단골확보에 주력하기도한다. This paper examines five advertising hypotheses in terms of economics based on domestic data and comes to the following conclusions. First, the positive relationship between advertising activities and consumption expenditures is not found. Second, fluctuations in advertising expenditures tend to be procyclical and follow behind business cycle. Third, escalation tendency of advertising and polymorphic equilibrium exist. Finally, advertising for retail service provides information primarily, but goodwill advertising predominates in simple consumer goods.