관세법상 거래가격 요건의 입법 프레임 전환에 관한 논의

김재식(Jai-Sik Kim) 한국관세학회 2021 관세학회지 Vol.22 No.2

This study discussed an alternative that enables the burden of proof between the customs authorities and tax payers to be divided equitably and that also encourages sincerity by tax payers in submitting customs data. The presented alternative is to shift the framing of legislation in a direction that would bring the description style on the transaction value requirements under the Customs Act in line with the description style of WTO Customs Valuation Agreement. The theoretical ground of the alternative is the framing effect. This study applied an investigation of the relevant laws, regulations, and literature as well as an expert debate conference method related to customs valuation. With regard to the criteria for judging whether to recognize or rule out an importer’s transaction value as the customs value, the Customs Acts of the U.S.A. and the EU as well as the current WTO Customs Valuation Agreement adopt positive framing. Meanwhile, the Customs Acts of Korea and Japan adopt a type of negative framing. In a lawsuit on whether to rule out or to recognize the transaction value of imported goods, the framing of Article 30 of the Customs Act, which has become the standard of judgment, may affect tax compliance by tax payers and the attitude of the judge on the lawsuit. A synthesis of the results of this study and expert opinions is that it is desirable to shift the legislation structure of articles related to transaction value to the positive framing that has been adopted by the WTO Customs Valuation Agreement and many foreign countries.

실질과세원칙에 기초한 관세의 납세의무자 판례연구

김재식(Kim Jai-Sik) 한국관세학회 2005 관세학회지 Vol.6 No.2

Disputes over the taxpayer of customs duties, especially in relation to name landing for business, have been often occurred since the revision of customs law in the end of 1998. The Supreme Court continuously gave decisions that imposing the evaded duties on the simple name lenders instead of the real tax evaders were customs collectors' errors. It was the major reason of the decision that the real taxation principle of tax imposing has to be also applied to customs duties. The purposes of this study were to fmd some implications for the international business from the decisions of the Supreme Court and to suggest some ideas for improving the regulations related with tax evader and taxpayer. Although there isn't the real taxation principle in the customs law, the customs should admit the facts that they have to apply the principle in their customs taxation on imported goods. Futhermore, for reducing the tax conflicts, it is needed to revise some articles of customs law related with the tax evader and taxpayer.

기업입장에서 본 통관관련 리스크의 완화방안

김재식(Jai-Sik Kim) 한국관세학회 2003 관세학회지 Vol.4 No.2

There are a lot of small or big risks in business management. Most of them are caused for we cannot anticipate what will happen in the future, The government policies or systems are not so much fatal influence for business performance as the risks caused by the change of market conditions. For example, it greatly influences for business performances how to apply their international business regulations by home or partner's country government. It is the most effective way to enhance the possibility of anticipation for reducing the business risks related with government policy or system. In the other hand, it is desirable to decrease the frequency of errors for facilitating international trade. But errors will be happened in all fields by negligences or mistakes. So, it is essential to give chances to correct their mistakes. It was the purpose of this study to find some alternatives for reducing the risks which will cause the unpredictable costs by enhancing anticipation possibilities and giving the error correction chances.

관세율표상 농산물의 품목분류에 관한 연구

김재식(Kim Jai-sik) 한국관세학회 2002 관세학회지 Vol.3 No.2

In the process of customs clearance, tariff classification is the most difficult and risky work like as customs valuation. Actually, it is very hard to classify all of trading goods in a heading of HS. In the case of mixtures, combined products or new products, they are deemed to be classifiable under two or more headings according to their nature, use or degree of processing. Under the self-deceleration system, tax payers have the primary rights and responsibilities for tariff classification. Urgent tariffs for agricultural products bring to the differences of tariff rates between similar products according to their classification numbers. Because of that differences, some of importers for agricultural products are attempting to classify them in low rate headings. For this purpose, they intentionally process or mix agricultural products with methods clearly differing from general customs and practices in commerce. When a product intentionally processed for the purpose of tax saving with methods differing from commercial practices is imported, there are often great differences of opinion between customs and importer. This study was aimed at making alternatives for solving or reducing conflicts in tariff classification by analysing the significant cases arising between importers and customs connected with tariff code of agricultural products.

관세법상의 가산세에 관한 사례연구

김재식(Jai-sik Kim) 한국관세학회 2004 관세학회지 Vol.5 No.1

There are some kinds of tax payers' attempts to reduce their financial burdens such as tax saving, tax avoidance and tax evasion. Otherwise, tax compliance is to pay spontaneously their taxes. Taxation authorities have two means to reduce tax avoidance that are auditing and additional tax(or punishment). Additional tax has the tax payers to declare and pay honestly their taxes. In the process of introducing and enforcing the additional tax, a lot of problems that law maker couldn't expect have happened in Korean customs law. Some of them were solved through administrative or judical judgment. It was the purpose of this study to find some alternatives for reducing the additional tax problems by studies on the related cases.

Campus 옥외공간의 재개발을 위한 조경계획 기준설정에 관한 연구 - 전북대학교 덕율 Campus 를 사례로 -

김재식(Kim Jai Sik) 한국전통조경학회 1991 한국전통조경학회지 Vol.9 No.1

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관세법상 수출입금지품 관련제도의 개선에 관한 연구

김재식(Jai-Sik Kim) 한국관세학회 2000 관세학회지 Vol.1 No.1

The purpose of the paper is to address the problems and ways of improving the current system by analyzing customs laws and regulations along with goods prohibited from export and import and to review the literature about the customs laws of Korea, United States, and Japan. The findings of this study summarize four integral elements for improving the current system. First, Standards must be established using social ethics as guidelines to determine which goods should be prohibited. Second, the type of goods prohibited by customs laws from export or import should be given effective customs administration for controlling the export or import of those banned goods. Third, a regulation for delineating the nation of orgin must be specified in customs law to give customs officers the power to investigate goods violating national origination laws, Fourth, a regulation for exporting or importing stolen vehicles must be added to customs laws to give customs officers the power to investigate goods at the points of entry. At present. customs laws cannot maintain status quo and remain effective as taxation or clearance laws. Following the changes of social and economic trends, customs laws should include necessary provisions for customs officers to protect the economic frontier.

해외여행자의 휴대품 성실신고의도 결정요인

김재식(Jai-Sik Kim) 한국무역학회 2013 貿易學會誌 Vol.38 No.2

비즈니스 매너에 대한 대학생의 인식에 관한 연구

김재식(Jai-sik Kim) 한국비서학회 2002 비서·사무경영연구 Vol.11 No.2

The purpose of this study was to research the college students' perceptions on business manners and to find out implications for improving the business education in colleges. For this survey, 300 subjects were sampled among the college students in Chungchung area by their majors and grades. The 227 respondents replied for the questionnaire and then the rate of collection was 75%. The questionnaire was consisted of 45 items and most of them, except 5 general questions, were made with Likert type scale. SPSS 10.0 was used for data analysis and statistical methods such as frequency, mean and ANOVA were applied for it. The research results are summarized as belows. (1) Depending on the Paired t-test, discrepancies of perception between degree of importance and mistake experience on business manner items were significant in all of 15 items(with p<.01). (2) Perceptions of importance degree on the business manner items were significantly different by age and grade, but there were no significant differences by sex, residential area and major(with p<.05). (3) Respondents felt that other person more hurt their feeling or troubled them than they did it to others. The experience on others' rudeness was 3.25, on the other hand, the degree on their own rudeness was 2.43(with full marks =5). (4) According to this survey results, parents were the most important resources of manner education for their son or daughters. (5) Business manner is one of the basic job skills for colleges' graduates. So, each colleges should have a deep concern on the education for business manners and give their students the opportunities to learn business manners.

원산지 검증과정에서 형식적 측면과 실질적 요건의 관계

김재식(Jai-Sik Kim) 한국관세학회 2019 관세학회지 Vol.20 No.1

The main reason for the disputes related to the verification of origin is that the customs authority interprets the formal or procedural requirements of the origin certificate too strictly. The purpose of this study is to provide the basic data necessary for judging the application of the preferential tariff through discussing the formal requirements of the proof of origin and the interpretation method of the substantive content. It is not desirable to interpret FTA-related regulations strictly because the preferential tariff is the result of the determination of the actual tariff rate. Customs authorities of the importing Party shall, in principle, respect the results of verification carried out by the customs authorities of the exporting Party. Even if there is any doubt about the validity or truthfulness of the documents of origin, the customs authorities shall carry out a verification of origin and determine whether or not the preferential tariff is applied by the result. As far as minor errors related to origin go, customs authorities should give taxpayers the opportunity to heal such errors as widely as possible. Generally, customs authorities tend to interpret the formal and procedural requirements strictly due to the information asymmetry situation that most of the information on origin is held by importers, exporters, or producers. Nonetheless, since tariffs on FTA treaties are a tax issue, the basic principles of tax law should be complied to between customs authorities and taxpayers. Since the FTA is the main purpose of trade expansion between the parties to the Agreement, it is necessary to interpret the contents in a comprehensive way, considering the real rather than the form. In particular, when citing an adjudication on a precedent as a basis for interpreting the relevant statute, it should be interpreted and quoted in view of the context of the case in which the adjudication comes. In conclusion, importers as well as exporters and producers should be aware of their responsibilities and provide the documents and information expected to prove the origin. In addition, customs authorities need to conduct a verification of the country of origin, focusing on substantive content rather than formal requirements.