자유무역지역의 제도적 개선방안에 대한 연구

장근호(Chang Keun Ho) 한국조세연구포럼 2014 조세연구 Vol.14 No.1

본 연구에서는 미국 제도를 중심으로 자유무역지역의 운영방식 특히 화물관리체계에 대한 제도적 개선방안을 분석, 제시하였다. 세계적 분업생산이 각광을 받으면서 우리나라도 가시적인 성과나 충분한 분석 없이 자유무역지역 설립을 확대하고 있으나 동 제도는 관세법상 예외를 인정하고 각종 감면을 제공하고 있어 무분별하게 운영될 경우 세수손실은 물론 국내산업이 큰 피해를 입을 수 있다. 이러한 인식 아래 본고에서는 주기적 운영성과 분석체계, 반출입, 재고, 역내작업 및 입주업체에 대한 정밀한 심사 및 통제, 자율적 재고관리를 위한 운영인의 책임을 전제로 한 주기적 포괄적 신고제도 도입, 물품 추적이 가능한 장부체제 그리고 물품심사방식 및 기간에 관한 세관의 자율성 인정 등 세부적 개선방안을 제시하였다. 이러한 화물관리체제가 전제되어야만 국내산업에 대한 피해 우려 없이 자유무역지역이 외국의 유사 제도와 경쟁할 수 있는 추가적인 지원방안을 모색할 수 있다. This paper studies Free Trade Area especially that of United States in order to present institutional reform of cargo management. As global division of production gets the limelight, the Korean government expanded Free Trade Area without much success nor sufficient analysis. However, since Free Trade Area is an exception to tariff law and receives many tax exemptions, reckless operation could easily yield great harms to domestic industries in addition to tax loss. The paper proposes concrete reform scheme such as follows: 1) regular evaluation of Free Trade Area performance 2) detailed review and control of user, merchandise admission, processing, inventory 3) introduction of operator’s self regulation and periodic entry/exit as well as blanket file 4) establishment of traceable bookkeeping system 5) recognition of custom offices’ autonomy on merchandise inspection method and time span. On the premise that these types of merchandise management are established, Free Trade Area could be allowed additional support so as to compete against other countries’ similar institution.

자유무역지역 운영 성과와 구조적 개선방안에 관한 연구

장근호(Keun-Ho Chang) 한국관세학회 2014 관세학회지 Vol.15 No.4

This paper evaluates the Free Trade Areas current ’ status and actual cases in order to provide reform measures. In recent years, the Free Trade Area received spotlights due to global division of production but its actual achievement is, at best, immaterial and the study reveals many adverse side effect from its initial establishment to post oversight management. As a result, the government proposed fiscal stimulus as well as deregulation governing the Free Trade Area. But the proposal is nothing but a stop-gap policy leading to possible worsening of the situation involving disturbance of trade discipline and domestic industry’s injury. With these facts in mind, this study propose basic principles and concrete measures to revitalize the Free Trade Area based on setting up of clear policy target, scientific evaluation of cost/benefit as well as public interest, developing support measure appropriate to an individual case and, finally, rigorous post management system. In addition, this paper studies the effect of FTA on Free Trade Area and its role in the era of FTA. Especially, the Free Trade Area can play a role of advance base for such large markets as Untied States or European Union from the perspective of foreign firms. However, because additional support measures like input/output tariff choice, tariff exemption of internal value added or streamlining customs clearance procedure presupposes strict cargo management system, the necessary restructuring of Free Trade Area should draw a lesson from bonded factory and United States’ Free Trade zone system.

실효관세율에 의거한 현행 관세율정책 평가와 개선방안

장근호(Chang Keun-Ho) 한국관세학회 2005 관세학회지 Vol.6 No.4

This paper evaluates current tariff structure and proposes policy improvement for the future reform by utilizing the effective rate of protection theory. Specifically, we discusses changes in tariff policy since 1980s and estimates the effective tariff rates of IO 77 trade industries for 2002. The estimation found that overall effective rate of protection is not as high as expected and, in fact, many industries' effective rates are lower or similar to nominal rates. Based on the estimation result, the paper recommends that, while maintaining current level of tariff, the Korean government needs to lower tariff rate on basic materials and readjust tariff rates on intermediate goods. The paper also discusses the basic role of tariff policy by stressing growth-oriented industrial policy aspect. Faced by changes in production structure and globalization, the government needs to encourage small and medium size firm's growth because globalization tends to create borderless society and employment becomes the most critical issue for a small open economy. The government must also move away from emphasizing final good/consumption good toward intermediate good and capital good production because golobalization inevitably leads to higher value added for the latter type of production.

실효관세율의 변화(1995∼2002)에 의거한 우리나라 관세율정책 분석과 정책제언

장근호(Chang Keun Ho) 한국국제조세협회 2007 조세학술논집 Vol.23 No.1

This paper analyzes Korea's tariff policy since 1980s and proposes policy recommendations by utilizing the effective protection theory. Specifically, we focus on the tariff structure in 1995∼2002 by estimating the effective tariff rates of IO58 tradeable industries. The result shows that overall effective rates are not as high as nominal rates would indicate and substantial change in effective tariff structure has occurred from 1995 to 2002. In fact, 41 out of 58 industries' effective tariff rates are lower or similar to nominal rates. Also the effective rate of 43 industries are lower than 10% and those of 21 industries are lower than 5%. These estimation results implies that the policy principles established since 1980s, i.e., tariff escalation and equal tariff rate for goods of the same production stage were beginning to falter. Therefore, we recommends that while maintaining current tariff level, tariff rate on raw materials be lowered and those on intermediate goods be readjusted. These recommendations reflect the fact that, faced by changes in production structure and globalization, the government needs to encourage small size firm's growth as globalization creates polarization, distorted growth in service sector, and reduce employment opportunities. This is more so when one recalls that the basic function of tariff policy, perhaps the only justification, is correcting market failure.

한 · EU FTA 원산지 결정에 대한 EU재판소 원산지 판례의 시사점

장근호(Keun-Ho Chang),정재완(Jae-Wan Chung) 한국관세학회 2012 관세학회지 Vol.13 No.3

The FTA Rule of Origin is so concise to contain only a few fundamental principles, leaving each country to interpret the rule on its own. This inevitably leads to substantial confusions and controversies in actual implementation. To clarify upcoming confusions, this paper studies indirect origin verification system, especially on the basis of the Court of Justice of European Union cases and precedents. More specifically, this paper analyzes various cases involving post verification procedure, origin determination, error of both competent authorities and traders. burden of proof, protection of legitimate expectation, force majeure in order to draw policy implication for possible origin disputes among traders as well as the participating governments. The European Union entrusts the power of origin determination to exporting nation based on mutual trust and provides some exception clauses for the protection of taxpayers right. For example, if certain requirements are fulfilled, preferential tariff may be applied, even though procedural obligations are violated. As the FTA era begins in full scale, the government, rather than approaching the rule of origin in terms of one of many customs procedures, needs to develop operational system for origin rule order to provide a coherent guideline, thereby preventing possible confusions among traders and, in the process, avoids unnecessary trade disputes.

FTA 특혜 원산지 검증제도

장근호(Chang Keun Ho) 한국조세연구포럼 2013 조세연구 Vol.13 No.1

본고에서는 협정관세 적용을 위하여 교역당사자가 충족해야 하는 원산지규정의 운용사례를 조세심판원 판례를 중심으로 분석하고 정책적 시사점을 도출하였다. 원산지를 증명하지 못하는 상황 이외에도 수출국의 과실 등 외부적 요인에 의해서도 수입자가 책임을 질 수 있으므로 협정관세를 활용하려면 원산지규정을 잘 숙지하고 만약의 경우에 대비할 필요가 있다. FTA 협정은 일반원칙만 제시하고 있고 개별 국가가 규정을 이행하므로 규정해석을 둘러싸고 많은 논란과 혼선이 예상된다. 한 예로 충분한 정보, 예외적 상황, 참관, 간접 검증결과의 구속력 등에 대하여 상당한 견해 차이가 이미 존재한다. 더욱이 간접검증제도에서는 수출국이 원산지를 검증하기 때문에 사법관할권에 대한 논쟁이 있을 수 있다. 결국 혼선을 미연에 방지하기 위해서는 세관협력을 통한 조화로운 규정해석과 일관된 운영지침이 필요하다. 이 과정에서 원산지규정에 대한 경직적인 해석은 우리에게 더 큰 피해가 줄 수 있음을 명심해야 한다. 제도 운영경험이 풍부한 미국이나 유럽연합에 맞서 유리한 협상위치에 있으려면 이들 국가의 운영 경험과 판례에 대한 꾸준한 연구와 분석이 필요하며 합리적인 부분은 국내법에 도입하여 예측 가능한 원산지제도를 만들 필요가 있다. This paper studies actual implementation cases of origin rule by the Tax Court for the application of preferential FTA tariff in order to draw some policy implications. Traders must have thorough knowledge of origin rule and guide itself against worst cases because they may be responsible not only for not being able to prove a product"s origin but also faults of exporting States. As free trade agreements provides for only general principles and Participating Countries implement origin rules, much confusion and disputes are inevitable. For example, there exists already differences of opinion about sufficient information, exceptional circumstances, binding effect of indirect origin verification and so on. Moreover, heated dispute may arise about jurisdiction under the indirect origin verification system since exporting States determine the origin. In the end, in order to prevent controversies, through any means such as customs cooperation or renegotiation, we need to achieve balanced interpretation of origin rule and coherent guideline. In the process, it must be kept in mind that a rigid application of origin rule may be more disadvantageous to us. Also we must study and analyze in depth developed countries" experiences and their legal precedents to secure a winning position in the event of customs cooperation and renegotiation and to develop transparent as well as predictable guideline if their works show any merit.

미국 특혜원산지 규정 해석에 대한 연구

장근호(Keun-Ho Chang) 한국관세학회 2016 관세학회지 Vol.17 No.1

Although the rule of origin determines whether preferential tariff treatment can be allowed, all of the FTA agreements contain only a few simple and fundamental principles, leaving each country much rooms in actual implementation. Thus, origin rule is critical for the success of FTA and may become possible source of many trade disputes. This paper studies the United States’s interpretation of origin rule especially with respect to the Court of International Trade so as to contribute to the government’s successful management of origin rule. More specifically, this paper analyzes various cases involving procedural requirement, reasonable care, negligence, supporting origin document. burden of proof, product classification to draw policy implication for origin disputes. The United States, compared to European Union, treats procedural requirement as important obligation but, instead, provides immunity for those who acted on the principle of reasonable care. The obligation for reasonable care is more generous than our court’s justifiable reason principle. Customs office also needs to satisfy procedural requirement but court tends to disregard non-critical errors committed by Customs office. Besides, the Court of International Trade maintain different criterion on various supporting origin documents based on different origin rule. For example, it requires detailed document submission in case of value added rule. In short, the United States court tends to make autonomous judgement based on overall facts and situation including importers’ understanding of their obligation. Our government needs to learn from the developed countries’ experiences to provide coherent guideline, thereby preventing confusion among traders and building up the institutional trust rather than from the simple perspective of implementing customs clearance rule.

전환기의 대외질서와 동북아시아 그리고 한․미 FTA

장근호(Chang Keun Ho) 한국국제조세협회 2006 조세학술논집 Vol.22 No.1

This paper studies the impact of international order on the Korea-U.S. FTA. Since the end of Cold War, the world is experiencing historic change in world order, similar to that of the late 19th century. In other words, rapid globalization and technological advancement as well as the rise of new regional powers withdifferent cultures is threatening the existing international order. Based on its huge economic and military power, the United States so far have tried to impose unilateralism but, due to the erosion of economic power, it is increasingly facing difficulties. In order to maintain the current order, the United States recently initiated the "competitive liberalization" but, while the initiative is making a slow progress, ensuing regionalism is triggering the tripolarization of world order. Under such background, the United States is now considering a free trade agreement with Korea, hoping it revitalizes competitive liberalization by pressing the EU, China and Japan. From both political and economic perspectives, the Korea-U.S. FTA can play an unique role as an outpost for spreading the United States' institution anddemocracy. As for Korea, the United State's proposal poses a difficult challenge but it can also be an opportunity for continuing economic growth so as to become a regional power broker and balancer.

관세유예제도 도입방안에 대한 비교 연구

장근호(Chang Keun-Ho) 한국조세연구포럼 2010 조세연구 Vol.10 No.3

본 연구에서는 자유무역협정(FTA)의 확대에 따른 관세환급제도에 대한 문제점을 살펴보고 이에 대한 대안으로 관세유예제도 도입방안을 검토하였다. FTA의 확산은 현행 환급제도와 관세율정책에 예상하지 못한 결과를 유발할 수 있다. 한예로 FTA 체제에서는 제3국 물품이 무임승차할 수도 있지만 이외 외국산 원재료에 대하여 보조금이 지급되고 내수산업이 보호의 역전현상을 경험할 수도 있다. 따라서 FTA가 계속 확대되면 수출지원제도의 재편이 불가피하다. 구체적으로 관세환급제도는 유예가 부적절한 상황에서 제한적으로 사용하고 관세유예제도와 보세공장을 확대 운영하는 등 수출지원제도의 효율적 조합이 필요하다. 환급에 비하여 관세유예는 통상분쟁 가능성이 적고 수출지원에 더 효과적이며 매몰비용을 유발하지 않는다. 나아가 1품목 다세율 구조에서 발생할 수 있는 관세율체제와 관세행정의 혼란을 미연에 방지할 수 있다. 그러나 관세채권이 확보되지 않으므로 관세유예제도에서는 사후관리가 불가피하다. 따라서 사전허가제를 원칙으로 업체와 긴밀히 협의하여 해당업체 상황에 알맞는 탄력적이고 점진적 운영이 필요하다. 본 연구에서는 기존의 일괄납부제도와 국제적 제도 비교를 통하여 대상 업체와 물품 그리고 물품 수입부터 국내양도, 수출(처분) 등에 대한 구체적 도입방안을 검토하였다. 면밀한 제도 설계를 통하여 관세채권 확보와 관리감독 사이의 적절한 균형을 추구하고 동시에 현장경험을 바탕으로 지속적인 제도 개선 노력이 필요함은 물론이다. This paper studies the effect of Free Trade Agreements on tariff drawback system and proposes, as an alternative, the tariff suspension scheme. The ongoing proliferation of FTA may give rise to unexpected effect on drawback as well as tariff rate policy. For example, not only third countries' good can free ride under a FTA but it is possible that imports receive subsidy via tariff drawback. In addition, domestic industries could experience the reversal of protection. From these perspective, the reform of export assistance program seems inevitable. Specifically, tariff suspension and bonded manufacturing must be expanded while the use of drawback scheme is be restricted to cases where suspension scheme is not best suited. Relative to drawback, tariff suspension is less likely to cause trade dispute while more effective in boosting export. It does not bring about sunken cost. Furthermore, it can prevent the possible disorder of tariff rate system and tariff administration, resulting from one product-multi rate arrangement. Because, import duty is not secured in advance, custom control is more strict under the suspension scheme. This means that, based on a prior authorization arrangement, close consultation between customs authority and applicants as well as flexible administration of the scheme are essential factors for a successful plan. This paper analyzes the lump sum payment scheme under drawback scheme and reviews other countries' import processing scheme with a view to derive concrete implementation plan for selecting eligible firms and products and to devise proper custom process for import, domestic transfer and export(disposal). A delicate balance between duty securement and control must be accomplished through careful architecture of the plan. Constant effort to improve the scheme based on the field experience must be also accompanied.

금융서비스에 대한 부가가치세 과세 전환의 경제적 타당성 및 기준에 대한 연구

김유찬(Kim Yu-Chan),장근호(Chang Keun-Ho) 한국국제조세협회 2006 조세학술논집 Vol.22 No.1

Generally speaking, the decision whether to tax individual financial service must be based on the following criteria. First, compensation for the service should be distinctively identifiable from interests and investment profits, and this compensation should be passed onto users. Secondly, due consideration must be given whether taxable financial services is expected to be in a competitive disadvantageous position in relation to other non-taxable competitors. Thirdly, it is also important if some or whole part of financial services is provided to mother company of the same financial group. Lastly, whether the use of taxable services is voluntary or legally mandatory must also be considered.