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이명구(Lee Myeong-ku) 한국관세학회 2004 관세학회지 Vol.5 No.3
Customs duty imposition of imported goods is a part of most important customs administration. It is widely believed that there is no problem in customs valuation. But I would like to say some points because I think there are the problems to solve. First, to induce voluntary compliance from the tax-payers, we have to make an effort in various ways. Second, to improve customs valuation system, valuation experts should be trained and cultivated. We can use Internet to notify the examples of determination of customs valuation. Third, we need to focus on customs valuation of transfer price which is the price in the case that the buyer and seller are related because the possibility to declare in undervalued price is high. Fourth, we have to strengthen international cooperation between Customs formally and informally. We need to know what are the differences among Customs. For example, whether loyalty should be added to the price actually paid or payable for the imported goods or not depends on each country in specific cases.
통관물류 개선을 위한 6시그마 경영기법의 추진 및 정착방안 연구
이명구(Myeong-Ku Lee) 한국관세학회 2006 관세학회지 Vol.7 No.4
The area of clearance logistics has been improved to counter the rapid change. As a result of trade facilitation, the trader's degree of satisfaction is getting better and better. But the defects in clearance logistics still exists. 6 sigma is a strong tool to solve the problem systematically by using statistical analysis methodology, i. e, DMAIC which means definition, measure, analysis, improvement, control. 6 sigma is different from existing innovation tools which are simply and unsystematic without statistical data and technical method. 6 sigma tool was introduced in the area of clearance logistics and after that resulted in decreasing poor quality system and related cost. The purpose of this paper is to review 6 sigma introduced about one year ago and research which measures are desirable for efficient customs administration through the stable settlement of 6 sigma. The movement of 6 sigma should be continued ceaselessly. It makes the change of the way of thinking and thus changes the way of working. The change of the way of working increases the quality of clearance logistics served by authorized administration.
WTO평가협정과 관세법 비교분석을 통한 권리사용료 과세방안 연구
이명구(Myeong-Ku Lee),최장우(Jang-Woo Choi),한일권(Il-Kwon Han) 한국무역연구원 2018 무역연구 Vol.14 No.1
The customs value of imported goods are a transaction value based on the WTO Customs Valuation agreement. There are adjustment factors in assessing the transaction value. Among them are license fees and royalties. The fees itself is deemed to be dutiable, if two factors are met. One is that the fees should be related to the imported goods and the other is that the payment of fees should be a condition of sale. During the Post-Clearance Audit, customs authorities impose the customs duties on imported goods by assessing the two factors and deciding whether or not the fees are dutiable. However, after a litigation of the issues, we have seen that there is one more factor needed: the buyer himself should pay the fees. This comes from the interpretation of the regulation in the Korea Customs Act, There are descriptive discrepancies between the WTO agreement and the Korea Customs Act. There might be an error of the localization of the WTO agreement. We have reviewed the principle of the fees and the rule of other major countries, such as USA, EU, etc. It would be a great opportunity for our Korea Customs Act to be modernized to a global standard.