할당관세 적용에 있어서 원재료에 대한 ‘가공’의 개념 사례연구

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the meaning of 'processing' for raw materials in the context of administering tariff rate quotas(TRQ).
The first chapter provides the general introduction of this paper. The second chapter gives theoretical and legal background, and literature reviews on tariff rate quotas. It contains how the system of TRQ operates and the rules governing TRQ administration in the Korean Customs Law.
The third chapter presents research methods, particularly in regard to the criteria for case study employed throughout the paper. The next chapter analyzes a selected case by the criteria for meaning of the ‘Processing(or Worked)’, and provides the implication for international business and customs tax authority.
The case study provides the various meaning of ‘Processing(or Worked)’ in administering TRQ. The last chapter summarizes and concludes the paper.

참고문헌 (Reference)

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