하자보증비용(Warranty Cost) 관세평가에 대한 연구

다국어 초록 (Multilingual Abstract)

This paper studies the concept of warranty, its kinds, principals performing the warranty obligation, and the method of such performance. After summarizing the relationship of warranty with maintenance, this paper reviews the legal provisions and requirements related to taxation of warranty expenses in connection with customs valuation. By reviewing actual cases on taxation of warranty expenses from Korea and abroad as well as decisions from the Korean Tax Tribunal and the Korean Supreme Court, this paper seeks to clarify the grounds for customs assessment on warranty expense and the scope of such assessment and to establish the relationship of warranty expense to maintenance expense.

참고문헌 (Reference)

1 관세청, "최근의 WCO 관세평가기술위원회 주요 논의동향"

2 김기인, "관세평가정해" 관세자료연구원 1997

3 관세청, "관세평가업무처리예규" 한국무역경제 1999

4 서울본부세관, "관세심사판례집" 한국무역경제 2000

5 "관세․무역법령집" 한국무역경제 2006

6 관세청, "WCO관세평가협정해설" 한국무역경제 1999