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통관차질(通關蹉跌)로 인한 무역계약(貿易契約) 위반(違反)과 면책(免責)의 가능성(可能性)
정재완,Chung, Jae-Wan 한국무역상무학회 2003 貿易商務硏究 Vol.20 No.-
The purpose of this paper is to examine the customs clearance impediment and trade parties breaches of international sales contract by the impediment. Customs clearance impediment arises when (a)clearance is not permitted, (b) importation goods are confiscated, (c)clearance delay without expectation, and (d) additional excessive trade cost caused in the process of clearance. This kind of clearance impediment may cause the breach of international sales contract. And it depends on its contents of contract and causal sequence i.e. cause and effect respectively in determining who is liable for it. If one party exemptions by Article 79 CISG, next three elements must be proved. (a)The failure was due to an impediment beyond his control; (b)the impediment was reasonably unforeseeable at the time of the conclusion of the contract, and (c)the impediment was reasonably impossible to overcome. But the customs clearance impediment is not easy to prove these three elements, the party who is responsible the customs clearance may not be exemptions by Article 79 CISG. And, according to review, it is concluded that the buyer, rather than seller, is liable for the damage which is caused in the process of clearance. It is also confirmed that the seller is sometimes liable for depending on clauses of contracts i.e. quality conditions.
[第2編 國際運送·物流]通關蹉跌로 인한 貿易契約 違反과 免責의 可能性
정재완(Chung Jae wan) 한국무역상무학회 2003 貿易商務硏究 Vol.20 No.-
The purpose of this paper is to examine the customs clearance impediment and trade parties breaches of international sales contract by the impediment. Customs clearance impediment arises when (a)clearance is not permitted, (b) importation goods are confiscated, (c)clearance delay without expectation, and (d) additional excessive trade cost caused in the process of clearance. This kind of clearance impediment may cause the breach of international sales contract. And it depends on its contents of contract and causal sequence i.e. cause and effect respectively in determining who is liable for it. If one party exemptions by Article 79 CISG, next three elements must be proved. (a)The failure was due to an impediment beyond his control; (b)the impediment was reasonably unforeseeable at the time of the conclusion of the contract, and (c)the impediment was reasonably impossible to overcome. But the customs clearance impediment is not easy to prove these three elements, the party who is responsible the customs clearance may not be exemptions by Article 79 CISG. And, according to review, it is concluded that the buyer, rather than seller, is liable for the damage which is caused in the process of clearance. It is also confirmed that the seller is sometimes liable for depending on clauses of contracts i.e. quality conditions.
정재완(Chung Jae Wan) 한국관세학회 2000 관세학회지 Vol.1 No.2
This study provides empirical evaluation on the effect of korea's drawback system which has been used as means to support export and expedite the development of domestic input industries. According to the quantitative analysis on the drawback data of past 12 years between 1st quarter of 1986 to 1st quarter of 1997, korea's drawback system had negative impact on the export. The negative impact was shown in every industry. But in electronics, transportation machinery, chemical product industries the negative impact was relatively bigger. And the study on the Industry Indicator between 1970 and 1995 indicates that the drawback did not contribute to the development of domestic input industries. Moreover, contrary to the general expectation, the dependency on imported raw material has been gradually increased since the drawback system was introduced.
정재완(Jae-Wan Chung) 한국관세학회 2003 관세학회지 Vol.4 No.3
There are two kinds of customs relief systems in Korea, one is the Pre-Taxation Audit Appeal System and the other is the Administrational Tribunal Appeal System. Analyzing the reasons for the appeal file to the tribunal system, I found out that the main issue which takes up more then 40% of them was from divergent opinions between taxpayers and customs authorities on tariff classification. Others are on assessment, drawback, and duty abatement. In the last three year's decisions of administrational tribunal appeals, the accepted rate in the tribunal shows as high as 39.7%. For utilizing this system effectively, it is strongly recommended that appellants be allowed to take advantage the system and I believe taxpayer's right can be protected more substantially by improving its fairness and objectivity.
주요 수출입물품에 대한 RECP에서의 합리적 PSR에 대한 연구
정재완(Jae-Wan Chung) 한국관세학회 2017 관세학회지 Vol.18 No.3
This study was conducted on rational PSR standard in respect of items under RCEP employing Korea’s 10th largest import and export goods in 2016. Analysis was made as to whether PSR stated in 15 Korea made FTA has certain meaning on actual tariff against same items through comparison with PSR of FTA concluded by RECP participants with ASEAN, and further analysis was made on trade trend of the 10th largest import and export items with RECP nations and subsequent Korea’s competition position. From this analysis, followings are noted : PSR on 4 items including electronic integrated circuits out of the 10th exports items are to remain at current standards, ie CH or RVC 40% as set out in Korea–ASEAN FTA but the other 6 items including auto cars are reasonable to ease current severity level. On imports side, 4 raw material items including crude oil, which are subject to complete production standard, are little meaningful but the other 6 items including electronic parts are reasonable to remain at current PSR set out in current Korea–ASEAN FTA. The reason above is that the 6 major import items including electronic parts require considerable severity of CH or RVC 40%, and some major imports items such as chemical products, telephone parts, electronic integrated circuits are linked to the nations’ competitive exports remarkably. Lastly this study is expected to use effectively on PSR negotiation at coming RCEP and set up of resonable PSR regulations.