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한일권(Il-Kwon Han),유정호(Jeong-Ho Yoo) 한국무역학회 2023 貿易學會誌 Vol.48 No.6
한국의 첫 FTA가 발효된 지 20년이 지났으나 원산지검증은 여전히 기업에게 어려움으로 남아있다. 원산지 수입검증의 위반률은 여전히 50%를 넘는다. 이에 본 연구는 원산지검증을 수행하는 관세청의 수입검증업무의 프로세스를 검토하고, 원산지 위반 사유를 면밀히 분석하고 있다. 분석 결과, 한-중 FTA에서 검증 위반이 가장 빈번히 이뤄지고 있었으며, 원산지결정기준과 직접운송요건 위반은 업체당 약 1.1억원과 4.7억원의 추징액을 징수하는 것으로 나타났다. 기존 연구가 주로 원산지검증과 관련한 단편적인 사례분석에 그치고 있는 반면, 본 연구는 검증업무에 대한 종합적인 고찰과 사례를 제시하고 있다는 점에서 FTA원산지검증 연구의 새로운 접근이라고 할 수 있다. Although 20 years have passed since the implementation of Koreas first Free Trade Agreement (FTA), Origin vertification remains a significant challenge for businesses. The violation rate of origin import verification still exceeds 50%. In response, this study reviews the processes involved in the origin verification tasks performed by the Korea Customs Service and analyzes the reasons behind origin violations. The analysis reveals that origin verification violations are most frequently observed in the Korea-China FTA, with criteria for origin determination and direct transportation requirements resulting in aditional duty and taxes of approximately KRW 110 million and KRW 470 million per company, respectively. In contrast to previous studies that primarily focused on fragmented case analyses related to origin verification, this research presents a comprehensive examination and cases of verification tasks, representing a novel approach in the study of FTA origin verification.
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.