중국대학의 무역교육현황과 무역교육평가

강흥중(Heoung-Jung Kang),한설매(Xue-Mei Han) 韓國貿易學會 2010 國際學術大會 論文集 Vol.2010 No.12

한국과 미국의 전자상거래 비교 연구

강흥중(Heoung-Jung Kang) 한국관세학회 2008 관세학회지 Vol.9 No.3

E-commerce, by means of the Internet, has become a crucial factor in the digital economy of the information-oriented society in unprecedentedly short time, thereby becoming a new source of wealth in the 21st century. In the 21st century, discussions on e-commerce will be given much weight centering around world organizations as well as developed countries. Therefore, accurate understanding of e-commerce which is bringing remarkable innovations to commercial transactions in the information-oriented society, followed by active and positive preparation is required. Several plans to improve on the problems appeared in the study and activate e-commerce market are as follwed; First of all, in terms of physical infrastructure, network problems can be solve by early construction of information super-highway. The solution to the inefficiency in the process of distribution and circulation must be sought out in cooperation with transport companies. The government should not spare support to secure and expand e-commerce specialists. Social education that enables everyone to easily access the Internet is also required. Secondly, in terms of technological infrastructure, continuous development in technologies and standardization of technology through organic combination of the government and private organization is necessary, respectively for the solution to the security problems and the assurance of competitiveness in the e-commerce market. Thirdly, early construction of social and systematical infrastructure is required to promptly cope with the ever-changing e-commerce environment. Ceaseless institution and revision of laws as well as simplification of returning process to gain credit from consumers constitute a part of the process. Fourthly, entreprises must invent new, unique business and develop original contents supported by full command of various Internet marketing strategies and active use of database. Lastly, the government must support the introduction of the authentication system.

품목분류 오류신고에 관한 연구

강흥중(Heoung-Jung Kang) 한국관세학회 2010 관세학회지 Vol.11 No.1

This study analyzes the customs duty self-assessment system under the current customs law in Korea, with an emphasis placed on the analysis of customs classification, additional tax system, and the custom brokers's responsibility derived from error declaration of commodity classification. This paper also analyzes the roles and responsibilities of customs brokers and the importance of consignor's request in the customs clearing process for imports. Furthermore, we present consignor's cooperation plan with customs brokers in order to prevent declaration errors in the import process. One of the contribution of the current study is that we propose and establish a theory about the customs duty self-assessment system of Korea, additional tax system, and the custom broker's operation and responsibility as prescribed in the Korean law. The results of this study may be used as useful resources to recognize many registration points, in reference to the examples by conducting concrete analysis of precedent cases.

eUCP의 특징 및 실무적용상 문제점에 관한 연구

강흥중(Heoung-Jung Kang),안재진(Jae-Jin Ahn) 한국관세학회 2003 관세학회지 Vol.4 No.1

The eUCP came into force at 31 March of 2000. It was a response by the ICC to the growing number of electronic documents being used in international trade. The product of more than two years of work, the eUCP is expected to revolutionize the way letters of credit are commonly used. UCP 500, ICC's universally accepted rules for documentary credits, now have an electronic supplement called eUCP that provides for the electronic presentation of documents. The 12 Articles of the eUCP work in tandem with UCP 500 where electronic or part - electronic presentation of documents takes place. They cover a range of issues common to electronic documents - the relationship of eUCP to UCP, format, presentation, originals and copies and examination of electronic records. They also contain highly useful definitions of terms that have different meanings in the paper and electronic worlds. The Purpose of this paper is to understand the main substance of eUCP and to facilitate the introduction of electronic letter of credit by studying the problems and revision of eUCP and new electronic UCP.

관세행정상의 RISK MANAGEMENT에 관한 연구

강흥중(Heoung-Jung Kang) 한국관세학회 2000 관세학회지 Vol.1 No.1

The purpose of the paper is to analyze risk management of customs administration. In general, risk management plays a key role in customs administration and enforcement by identifying efforts and resources necessary to maximize outcomes. Risk Management has delivered benefits to New Zealand's international trade and travel and applies to customs in the areas of non-reported crime including smuggling and avoiding duties or taxes. The paper explains the characteristics of non-reported crime in terms of the impossibility of monitoring and checking all areas and the limitations of inspecting only a small percentage of transactions and activities. The paper recognizes the enormous problem and challenge for customs authorities in striking a balance between enforcement and facilitation. However, intelligence plays an important role in the gathering and analysis to assess the areas of greatest risk and to allocate the proper resource to manage those risks. The key elements of risk management for customs are: (1) Provisions for absolute information about movements by traders and travelers (Aided by ED! and other technology) (2) Intervention (enforcement) by Customs for specific reasons (facilitation) and avoidance of unnecessary gatekeeper tasks in favor of knowledge based (intelligence) intervention (enforcement).

관세학의 연구방법에 관한 연구

강흥중(Heoung-Jung Kang),김태인(Tae-In Kim) 한국관세학회 2003 관세학회지 Vol.4 No.2

As a part of national trade policy, lots of individual studies concerning tariff policy, tariff theory and so on have been made, but the studies standardizing them to the independent field of science of customs have been some what insufficient. therefore, this study is based on the preceding studies and is to set a task, method of studies for a thesis of the science of customs. First. the subject of science of customs is the movement of merchandise and the movement of technique. capital, immatertal goods, intellectual property rights including trademark rights limiced of that movement of merchandise. Second the focus of study is the next two things, the one is the function, cause, aim, present economic condition, national economic effect of customs duties imposition from a macroscopic point of view, the other is the optimization of the working policy and precedure legislation. macroeconomic pursuit of objet of customs duties impositon from a microscopic point of view. Third, the field of study is the national economic field (trade theory, trade policy, trade history) and the individual economic field (trade management, commercial trade affairs, trade law and all sorts of field). Fourth, the method of study is the interdisciplinary method.

중국대학의 무역교육현황과 무역교육평가

강흥중(Heoung-Jung Kang),한설매(Xue-Mei Han) 한국무역학회 2010 한국무역학회 국제학술대회 Vol.2010 No.12

무역거래대금의 전자결제 활성화 요인에 관한 실증연구

강흥중(Heoung-Jung Kang),안재진(Jae-Jin Ahn) 한국무역학회 2005 무역학자 전국대회 발표논문집 Vol.2005 No.8

An empirical study is needed to run an inventory of the factors that cause changes in fund settlement method for international trade and also to identify the factors that hampers trade companies when they try to choose and implement the utilization of electronic payment system The following is the summary of result from this research. Pre-studies were done to identify 28 variables. And these variables are formulated into 4 characteristics and 9 factors. Based on these 9 factors, we have set the hypothesis of this thesis and statistically verified the research hypothesis. Firstly, for trade facilitation characteristics(trade promptness factor and trade cost savings factor), all factors were statistically significant to have positive effect on implementation and utilization of electronic payment system. Secondly, for the legal and systematic characteristics(legal stability factor, trade party reliability factor, legal validity factor), the trading party reliability and legal validity factors were statistically significant to have positive effect on implementation and utilization of electronic payment system, but the legal stability did not seemed to have any significant effect. Thirdly, for the trade environment characteristics(information utilization factor and trade financial factor), the information utilization factor was statistically significant to have positive effect on implementation utilization of electronic payment system, but the effect of trade finance was not statistically significant. Fourthly, in the event of trade recognition characteristics(party recognition factor and trade customs factor), all factors were statistically significant to have positive effect on implementation and utilization of electronic payment system.

무역거래대금의 전자결제 활성화 요인에 관한 실증연구

강흥중(Heoung-Jung Kang),안재진(Jae-Jin Ahn) 한국무역학회 2005 貿易學會誌 Vol.30 No.5

수입화물의 품목분류 오류신고에 관한 연구

조준현(Jun-Hyun Cho),강흥중(Heoung-Jung Kang) 한국관세학회 2012 관세학회지 Vol.13 No.1

This study analyzed the self-assessment system that to estimate the tax liability themselves to pay the tax and have legislative purpose to admits the advantages of the information requirements of the tax liability and to participated tax administration. It is important process for correct self-assessment that is commodity classification. There are problem about error declaration in self-assessment process. This study analyzes countermeasure for prevent of error declaration by related persons of import process. This study also analyzes the roles and responsibilities of customs brokers and the importance of consignor’s request in the customs clearing process for imports. Furthermore, we present consignor’s cooperation plan with customs brokers in order to prevent declaration errors in the import process. One of the contribution of the current study is that we propose and establish a theory about the customs duty self-assessment system of Korea, additional tax system, and the custom broker’s operation and responsibility as prescribed in the Korean law. The results of this study may be used as useful resources to recognize many registration points, in reference to the examples by conducting concrete analysis of precedent cases.