액화천연가스 수입관세 관련 사건의 쟁점과 시사점 = The Tax Trends and Implications Regarding Natural Gas Import Duties

다국어 초록 (Multilingual Abstract)

[Purpose]This research analyzed cases of tax appeals with the Korea Customs Service about natural gas imports. The five cases regarding natural gas import for analysis were classified into cases of boil－off gas, heel boil－off gas, vapor return gas, and private direct import, burning－gas. gas burning.
[Methodology]The issues were examined by analyzing the Tax Tribunal and court decisions in each of the four cases. The implications for each case are suggested with a focus on the cases’ issues and the tax trend.
[Findings]The results of the study are as follows. Based on the import tariff case related to natural gas, policy proposals are as follows. First, in the case of transporting natural gas by ship, as in Korea, legislatively stipulating the calculation of freight rates or changing them to FOB terms in the long run could prevent disputes between taxpayers and tax authorities. Second, if the taxable price is calculated by other methods because the reported price of the taxpayer is not recognized, a limited tax disposition will have to be made.
[Implications]This study classified four recent events related to natural gas imports, analyzed issues and taxation trends, and presented implications and policy suggestions for each case.