국제무역거래에 있어 상품분류의 난해성에 관한 연구

김구태(Koo-Tae Kim),박형래(Hyung-Rae Park) 한국관세학회 2014 관세학회지 Vol.15 No.1

Importers and exporters are legally required to declare their products to Customs by means of HS codes. HS classification determines a product’s rate of duty, its import and export admissibility, and whether or not it should be physically examined. HS codes are used by companies to comply with trade regulations, to calculate the true and total landed cost of imported articles and components, to identify selling and sourcing opportunities abroad, and to link the procurement and compliance elements of the supply chain. HS itself is very complex. Product descriptions are distributed among more than 5,000 headings and subheadings. The HS also contains section and chapter notes, which must be consulted in order to assign a proper HS code. Finally, classification is governed by a strict set of rules called the “General Rules of Interpretation”. In this paper we explained the background of customs law and regulation for HS classification and proposed some recommendation to solve the complexity of HS classification.

외과적으로 절제된 위암에서 양전자방출단층촬영의 수술 전 예후적 가치

김기승 ( Ki Seung Kim ),최석렬 ( Seok Reyol Choi ),박인철 ( In Cheol Park ),구태형 ( Tae Hyoung Koo ),김준모 ( Joon Mo Kim ) 대한소화기학회 2014 대한소화기학회지 Vol.63 No.6

Background/Aims: The diagnostic value of PET-CT, in gastric cancer is well known, but the prognostic value of pretreatment PET-CT has not been adequately evaluated. This study aimed to investigate the preoperative prognostic value of PET-CT in gastric cancer patients .Methods: A total of 107 patients underwent surgical treatment for gastric cancer from April 2007 to December 2010 at Dong-A University Medical Center after confirming the presence of F-18 fluorodeoxyglucose (FDG) uptake on preoperative PET-CT. Among these patients, the following subjects were excluded: follow-up loss (13), palliative resection (5), neoadjuvant chemotherapy(1), and unrelated death (1). The remaining 87 patients were included in this study and data were collected by retrospectively reviewing the medical records. The median follow-up duration, defined as the period from operation to last imaging study date, was 34.2±14.8 months. FDG uptake values were represented by maximal standardized uptake value (SUVmax). In order to assess the correlation between SUVmax and recurrence, Kaplan-Meier`s survival analysis with log-rank test and cox proportional hazard model were performed. Receiver operating characteristic (ROC) curve was employed to determine the optimal cutoff value of SUVmax. Results: The result of Kaplan-Meier’s survival analysis with log-rank test were significantly different between high SUVmax group and low SUVmax group (p=0.035), the cutoff value of which was 5.6. However, in multivariate analysis with cox proportional hazard model, T-staging, N-staging and SUVmax did not show statistical significance (p=0.190, p=0.307, and p=0.436, respectively).Conclusions: High SUVmax on PET-CT in gastric cancer can be a useful prognostic factor. (Korean J Gastroenterol 2014;63:348-353)

기능단위기계의 개념 정비와 실무상 적용에 있어서의 유의점에 관한 연구

김구태(Koo-Tae Kim),박형래(Hyung-Rae Park) 한국관세학회 2013 관세학회지 Vol.14 No.2

As the functional units are often imported and usually transacted at a big amount, so the debate between the customs and importer or exporters are possible. But the concept of the functional unit is hard to understand and differences among the functional unit, multi-function machine, composite machine and other set item are not clear. All the more, the translations of related legal note of HS into Korean version have errors. All these make the related participants confused. This paper is to re-establish the concept of functional unit and present the attentions for the practical application.

국제무역거래에 적용되는 HS품목분류표 해석과 번역오류에 관한 연구

김구태(Koo-Tae Kim),박형래(Hyung-Rae Park) 한국관세학회 2014 관세학회지 Vol.15 No.2

Under the HS Convention, the contracting parties are obliged to base their tariff schedules on the HS nomenclature, although parties set their own rates of duty. The HS is organized into 21 sections and 96 chapters, accompanied with general rules of interpretation and explanatory notes. The system begins by assigning goods to categories of crude and natural products, and from there proceeds to categories with increasing complexity.. A recent study was published indicating that most key-words used to indicate the characteristic features of goods and commodity in translation were not correctly understood by study participants, according to the Korea Customs Service. Some participants of international trade incorrectly interpreted some words, sentence and paragraphs as indicating the opposite release rate. For example, participants interpreted “composite of machines” as meaning “combination of machines”, rather than “a machines intended to contribute together to a clearly defined function”, with incorrect classification as a short-acting medication. This is a serious misinterpretation that could have critical-risky consequences for a international traders. We propose that the way to modify the correction of misinterpretation and mistranslation of HS classification can harmonize the domestic regulations with WCO rules and the effective measure to enhance the effectiveness of HSK classification through the reforming of procedures and management in HS classification in international trade providee by Korea Customs Service.

무역결제방식의 변화에 따른 신용위험 관리방안에 관한 연구

홍길종(Gil-Jong Hong),김구태(Koo-Tae Kim) 한국관세학회 2012 관세학회지 Vol.13 No.1

The recent trend in the payment terms of international trade shows the gradual shift toward more diversified payment methods (from L/C to not L/C) in order to cope with the increasingly dynamic international transactions in a more flexible manner. The reasons behind this recent shift are as follows: first, the global trade market is breaking away from the traditional L/C methods based on letters of credit toward a not L/C methods. nother reason for the changing trade payment methods is the increasing volume of intra transactions between headquarters and their foreign subsidiaries based on collection payment methods. However, the pattern of payment methods used in international trade of Korea is changing dramatically like the importance of the credit is decreasing continuously among the payment methods while the remittance in increasing. The increase of remittance has a positive aspect that International Payment System are changing into those of advanced countries, but the decrease of the credit also has a negative aspect that the exporter might have a greater credit risks. Therefore, we need a systematic device to deal with this.

기초원재료납세증명서의 과다 발급 시 추징 전 정정의 가능성 여부에 대한 연구

박형래(Hyung-Rae Park),김구태(Koo-Tae Kim) 한국관세학회 2009 관세학회지 Vol.10 No.4

It is said that the position of the Customs Refund is not as important as before because of the mega-trend of FTA. But the Customs Refund is not one of the regulatory subsidy (prohibited subsidies and actionable subsidies) of the AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES of WTO and so it is one of lawful export support tool with the Trade Finance and Export Insurance System. All the more the Customs Refund is reasonable policy which has the substantial and logical background. Customs Refund System of Korea has remarkably developed year by year as it has revised laws and regulations according to the various situation and it contributed to the Korean export-driven economy growth. It adopted EDI application procedure and most of refund job -Simplified Fixed Amount Refund application, Certificate, etc. of Tax Payment on Basic Raw Materials, etc issuance and so on - conducted without paper submission (Paperless Refund). However the Customs Refund itself has difficult characteristics - calculating required amounts, complicated work structures etc. And it has ambivalent aims to be achieved, that is to back up the exports and to protect national treasure. So in a subtle subject conflict, refund applicants and customs authority often fail to arrive at an agreement due to the vague regulations. In that case, Customs authority should stack all the case through an established rules or an official direction and announce them the public sector.

배지조건이 뽕나무 동아엽편(冬芽葉片)의 부정아형성에 미치는 영향

성규병 ( Gyoo Byung Sung ),정정박명 ( Machii Hiroaki ),김호락 ( Ho Rak Kim ),구태원 ( Tae Won Koo ) 한국잠사학회 1995 한국잠사곤충학회지 Vol.37 No.1

경상도 전통 마른 명태 식해의 품질특성

최청,구태호,김성,최희진,성태수 한국식생활문화학회 2002 韓國食生活文化學會誌 Vol.17 No.3

The quality characteristics of traditional Kyungsangdo Myungtae (Alaska pollack) sikhae including optimal composition of the product were investigated. In the sensory evaluation, the Myungtae sikhae made from Gampo accepted to be best for traditional Kyungsangdo Myungtae sikhae and it is called standard sikhae. The standard sikhae was prepared as follows: dried-Myungtae 200g, cooked rice 230g, red pepper 92g, garlic 112g, ginger 100g, radish 1.6kg, salt 20g, and malt meal 65g. The Myungtae sikhae made from Gampo showed higher values in total sugar, free reducing sugar, and nitrogen compounds than the Myungtae sikhae made from another locations. The sugar of standard sikhae consisted of four kinds including glucose. And, the contents of free amino acid was increased in the order of glutamic acid, alanine, and methionine. The composition of free amino acid in Myungatae sikhae contained 17 kinds, and the contents was increased in order of glutamic acid, aspartic acid, and proline. The organic acid of standard Myungtae sikhae consisted of 7 kinds including lactic during fermentation. The contents of citric acid, succinic acid, and lactic acid gradually increased during fermentation, and especially, increasing of lactic acid remarkably increased than the different organic acid.