Earticle

초록

영어

This study examines the disproportionate severity of current customs punishment regulations in comparison to penalties for foreign customs offenders, domestic tax offenders, and property evasion offenders. The analysis, grounded in the principles of responsibility, proportionality, and complementarity to criminal punishment, reveals significant issues within existing customs penalty regulations. The research concludes that reforms should aim to mitigate the current aggravated punishment approach. Key recommendations include: (1) elevating the monetary threshold for punishment under the Act on the Aggravated Punishment of Special Crimes and revising the calculation basis to ‘amount of customs tax evaded’ rather than ‘cost of goods’; (2) modifying regulations to adhere to the principle of punishment based on accomplice dependency; (3) amending the treatment of preliminary offenses to align with precedents in the Criminal Code and foreign customs penalties; and (4) harmonizing the punitive measures for customs offenders with those for tax offenders.

목차

Abstract
Ⅰ. 서론
Ⅱ. 형벌 부과의 이론적 기초
Ⅲ. 관세형벌의 문제점
Ⅳ. 개선방안
Ⅴ. 요약 및 결론
참고문헌

키워드

저자

• 장호중 [ Ho-Joong Chang | 법무법인 화현 ] 제1저자
• 이상신 [ Sangshin Lee | 서울시립대학교 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380