Earticle

Tariff is import or taxes which impose protection of domestic industry about export and import goods by purpose of national finance. Exemption of tariff means that reduces or exempts payment duty of tariff when certain goods becomes import/export for specification purpose under specific situation. The duty reduction and exemption system is important part of tariff, and in case specification essential factor is filled, control politics and economical policy effect that tariff has by giving tariff benefit. Therefore, to understand tariff policy of the country on the whole, to understand duty reduction and exemption system is important. Also, the duty reduction and exemption system makes direct effect to Korean companies which do import/export in China. But, now, there are few studies of duty reduction and exemption system in China. This study analyzes the system of duty reduction and exemption in China, which covers from the basic concept and detailed contents of the system. Specially, this study analyzes the effect of duty reduction and exemption system on the China's economy.

关税是税收发展史上产生时间最早，持续时间最长的税种之一，它是随着商品交换，流通领域的不断 扩大和国际贸易的日益发展而产生和逐步演变起来的。在古代，统治者在其领地范围之内对流通中的货 物征收关税，彼时，关税是取得财政收入最直接，简便的手段。1949年中华人民共和国成立后，中国人民 从帝国主义手中夺回了海关管理权和关税自主权。新中国成立至今，我国关税逐步从“封闭式”保护发展 为“开放式”保护，从长期高关税水平发展到大幅度自主降税再到加入WTO 后的承诺降税。随着关税政策 的不断沿革和变化，我国关税政策越来越展现出其服务国家政治，经济的方针。 在中国关税的发展史上，现代中国关税全面而系统地演绎了关税各种社会经济效应的转换。伴随着世 界经济一体化的不断发展和我国对外经济往来的日益加深，特别是我国加入WTO后和推进自由贸易区战 略的进程中，系统分析和研究新中国成立以来不同历史时期（包括：建国后改革开放前，改革开放后，加 入 WTO前，加入WTO后的承诺降税期）关税的经济效应，并且总结特点和规律，即是对关税历史作 用的理论实证，又是认识和理解关税经济效应的需要，同时对改进和完善我国现行的关税制度和政策， 充分发挥关税推进中国经济发展和社会进步的积极作用，具有十分重要的现实意义。

Duty exemptions are offered by the government through certain specialized programs (NAFTA, GSP, etc.) where specific criteria are met. Importers must be careful to use "reasonable care" in properly assessing eligibility for and in properly documenting a duty exemption. Where such "reasonable care" is not taken, Customs may find the importer liable for the full duties and may issue penalties or take further action against the importer. The main purpose of this research is to understand and identify the legal character of tariff exemption, which significantly affect the firm's tax burden. To do this, this paper utilized the legal aspects of embedded in the customs law and case study judged by Korea Supreme Court. The case studies are consist of two part, that is to say, application of custom exemption and exemption from customs duties for specific goods. This paper proposed some policy suggestion to verify what kinds of understanding and construction of the customs office can significantly affect the firms of financial burden mostly based on the previous studies.

This study investigate more than 30 cases of duty-tax appeals searched for 'discount' and It is founded that various discount transactions were acknowledged but denied in some cases. Therefore, discount transactions were classified into recognized types and denied types, and the limitations of legal evaluation and research on them were described. The conclusions of this paper are as follows: First, the types of discount transactions that were recognized respected the intention of the parties and allowed various discount transactions, such as discounts based on bulk purchases. There are some regrets about the types that were denied, such as discounts due to gift cards, etc., but overall it was a valid interpretation. Second, if there is no intention of tax avoidance, it is desirable to go in the direction of recognizing discount transactions between the parties. Although it is a different conclusion from the trial case, it is necessary to recognize the discount of the initial transaction, and to recognize the discount transaction that is recognized as a general transaction method and can be recognized as objective data even if it is not based on the price adjustment agreement. Third, if legislation related to discount transactions is necessary, the minimum criteria for recognition are "(1) it must be confirmed that the discount can be obtained based on the basis of the import declaration, (2) there must be objective data that can confirm the contents of the discount, such as a contract, and (3) the economic rationality of the discount must be recognized.” However, this is only an administrative interpretation of tax appeal cases, and it has the limitation that it is not binding on legal disputes, but I think that analyzing it in a tangible way is meaningful in terms of dispute prevention, and I hope that there will be additional research such as analysis of the types of Supreme Court precedents.

The discussion that the right to silence applies to not only criminal procedure but also administrative procedure is in progress. It is generally believed that there is no right to silence on administrative or civil responsibility. But Article 12 of the Constitution about the right to silence should apply to the administrative procedure if it is connected with criminal responsibility. For the Charter on duty payer rights to protect taxpayers from customs duty investigation, namely corporation screening, to have a practical effect, the notice of the right to silence, including refusal to submit data, should be preceded. Only by doing so can they avoid unreasonable compulsory statement demands for administrative purposes and stop the shift to unfair tax offense investigation. Concerns about weakening administrative power due to the refusal to submit the data are already determined by the circumstances as expected under the related statutes. Because the customs act plans to punish those who refuse to submit data to the authorities to a comparatively slight degree and it is prescribed the preliminary tax offense investigation in case of the refusal to submit data. In exceptional cases, when it is necessary to go through the process of transferring to tax offense investigation, not only it is required to obtain the approval from the committee but also a systematic device should be devised to prevent the use of the statements or data at the previous customs duty investigation in the transferred tax offense investigation.

2017년에는 중국 세관의 시스템이 정비되었다. 그리고 2018년에는 국내･외의 다양한 요인으로 인해 수입관세의 인하, 세관신고의 간소화, 통관 시스템의 통일화 작업 등이 이루어졌다. 이와 같이 2017년과2018년에는 중국 세관 행정에서 다양한 변화가 일어났다. 물론 그 이전에도 변화가 있었지만 2019년에는그 변화의 정도가 심화되었다고 할 수 있다. 중국은 한국과 교역량이 가장 많은 국가로 세관 행정의 변화는 한국의 정부나 기업에 직간접적으로 영향을 미칠 수밖에 없다. 따라서 본 연구는 2019년의 중국 통관세율과 식품라벨의 변화를 검토하여 시사점을 도출하는 것이 목적이다. 연구의 목적 달성을 위해 관련 선행연구들을 분석하고, 2019년의 중국 통관세율과 식품라벨의 변화와 관련된 공고를 검토하였다. 연구 결과 중국 정부는 통관과 관련된 세금을 인하하였고, 포장 식품의 라벨에 대한 사전 심사를 간소화하였다. 중국 정부의 이와 같은 조치가 시사하는 바는 다음과 같다. 첫째, 세금의 변경은 기업의 성과에직접적인 영향이 있기 때문에 관련 법규를 기업 자체적으로 숙지하거나 정부가 알림 서비스의 시스템화를통해 공지해야 할 것이다. 둘째, 포장 식품의 라벨에 대한 사전 심사는 간소화 되었지만 불합격 판정을 받을 경우 반송될 수 있기에 주의해야 할 것이다.

The Chinese customs system was realigned in year 2017. Also, in 2018, owing to a variety of factors inside and outside of Korea, decline of import duties, simplification of customs declaration, unification of customs clearance system, and so on took place. As mentioned previously, there have been diverse changes in the Chinese customs administration in years 2017 and 2018. Even though there have been many changes prior to that, the degree has intensified in recent years. Changes in customs administration by China, which has the highest trade volume with Korea, have direct and indirect influence on Korean government and enterprises. Therefore, the purpose of this study is deriving implications after examining the Chinese customs duty rate and food label changes in 2019. For this aim, this study analyzed relevant previous studies and reviewed the announcements related to the Chinese customs duty rate and food label changes in 2019. The Chinese government has decreased taxes related to customs and simplified preliminary examination on packaged food labels. The following are the implications of such measures by the Chinese government. First, since change in tax has direct influence on corporations, enterprises should be fully aware of it or the government should notify it through notification service system. Second, preliminary examination of packaged food labels has been simplified but enterprises must watch out since packaged items can be sent back if they are disqualified.

This study has clarified the risk factors of the self-assessment system and found the methods for the improvement of the self-assessment system and the modernization of tax administration through the analyses of actual proofs, maintaining the promotion of free trade. Factors in the formation phase that most affect the operation of the system have been found to be simplicity, clarity, easiness, and strict enforcement. Major criteria for the system evaluation were the advance taxation audit scheme, the autonomous taxation audit scheme, and the request for judgment to the National Tax Tribunal. An approach using a questionnaire was used as a means of measuring risks in the self-assessment system. This study is the first empirical study which considers the taxation of customs tariff as well as domestic taxation, whereas previous research works has dealt only with the latter case. Moreover, this paper suggests various ways for the successful operation of the self-assessment system. Above all, the risks of the system were measured more easily by the scaling method. This method was also used as a guideline to establish the foundation for controlling risk factors in self-regulated compliance scheme. Finally, this research suggests the risk factors that need particular attention from customs officers who are responsible for implementing the system. Therefore, the study is expected to encourage voluntary compliance and reduce risk levels, resulting in the improvement of administration.

이 연구는 관세법과 내국세법에 규정된 관세제도와 내국세제도를 비교분석하여 양자간의 차이점이 무엇인지를 심층 분석한 것이다. 연구방법은 그동안 이루어진 관세제도와 내국세제도에 대한 선행연구와 관련 저서의 고찰이란 문헌적 연구를 토대로 두 제도를 심층적으로 비교분석하는 방법에 의하였다. 관세제도와 내국세제도는 세법의 법률 적인 특징, 납세절차나 미납시의 강제징수 절차, 납세자의 권리보장, 쟁송절차 등 여러 면에서 공통점이 있다. 이 연구에서는 세법의 입법목적과 정책의 지향점, 세법의 지배원칙, 과세기법과 관련되는 조세채무의 성립과 과세표준 의 확정과정, 세법운용에 있어서의 한계성, 그리고 납세와 관련된 범죄행위에 대한 인식과 대응체계 등 여섯 가지 측면에서 내국세제도와 관세제도를 비교분석하였다. 연구결과 각각의 영역에서 적지 않은 차이가 있다는 것이 확인 되었다. 이는 내국세법과 관세법이 재정수입의 확보라는 목표를 지향한다는 점에서는 공통점이 있지만 관세가 재정 수입 확보에 못지않게 또 다른 목표로서 긴밀한 국제공조를 통한 국가안보나 사회의 안전, 산업보호, 국민의 생명 과 건강 또는 동식물이나 환경을 해치는 물품의 차단 등을 위해 ‘수출입물품 통관의 적정성 확보’를 중시함에 따른 결과로 분석되었다. 분석결과를 토대로 이 연구에서는 관세제도와 내국세제도의 배경을 이루는 이와 같은 차이를 무시하고 단지 유사성이 높은 세법이라는 관점에서 관련 법령의 통폐합이나 준용규정의 남용, 정책의 입안, 법령의 해석과 적용, 혹은 행정조직의 통폐합 등을 시도한다면 무리가 따를 수밖에 없으므로 유의할 필요가 있다는 정책적 시사점을 제시하였다. 이 연구 결과는 향후 관세 및 내국세제도의 정책입안이나 세법운용에 있어서 과오를 줄이는 데 기여하고, 나아가 관세제도와 내국세제도에 대한 차별화된 학문적 발전에 이바지 할 것으로 기대된다.

This study is an in-depth analysis of the differences between the customs system and the internal tax system (hereafter "tax system") based on its comparative analysis of the respective laws. The study approach was based on in-depth system comparisons of customs and tax, with preceding study and a literary research on related materials of both systems. Customs and tax systems have many common grounds in various aspects such as having similarities in legal characteristics, payment procedures, compulsory collection procedures on default, protection of taxpayer rights, appeal procedures of the Tax Law, etc. This study introduces comparative analysis of customs and tax system on the following six aspects such as legislative purposes and policy goals, predominant principles of tax law, establishment of tax liabilities related to taxation method and tax base setting process, limitations on tax law management, and perception of tax-related criminal acts and its response systems. According to the result, it was found that there are considerable differences between the two systems in each area. Whereas both the Customs Law and Internal Tax Law share common grounds in targeting for securing financial income, our analysis indicated that the customs system has other significant goals to achieve such as national security and social safety through close international cooperation, safeguarding, and "to secure appropriateness of clearance in import/export goods" in order to block goods harming life and health of nationals, and goods hazardous to animals, plants and environment. The findings propose a policy implication which notes that careful approach is a must as related law/ordinance merger or abuse in provisions applicable mutatis mutandis, policy formulation, law interpretation and application, or administrative organization mergers would raise issues, when ignoring the differences between customs and tax systems. The outcome of the study is expected to contribute to reducing errors when formulating policies and operating laws in customs and internal tax along with enhancing differentiated academic progress in the customs and tax system.

사전면세점의 특허권 재심사기간을 10년으로 5년으로 단축시키는 개정 「관세법」이 시행되면서 문제가 발생하고 큰 논란이 일었다. 면세점에는 세금을 사전에 공제해 주는 사전면세점(Duty free shop)과 사후에 환급해 주는 사후면세점(Tax refund shop)이 있다. 신고제로 운영되는 사후면세점은 여행객들이 면세점에서 면세품을 구입한 후에 세금을 환급해주는 방식인데 비하여, 특허제로 운영되는 사전면세점은 특허가 부여되는 사업자의 수가 엄격히 제한되어 왔다. 다양한 면세점의 법적 근거는 여러 법률, 시행령, 시행규칙, 고시 등에 산재해 있어서 관련 법령의 체계성을 확보하거나 일관된 면세점 정책을 추구하기 어렵다. 또한 법령 전반에 대해서는 규제를 완화하자는 정책을 추진하면서도 면세점과 관련한 정책이나 법령에 대해서는 가장 강력한 규제라고 할 수 있는 특허제도를 유지하고 있다. 면세점과 관련하여 특허기간을 포함하여 특허결정 및 특허갱신 등에 관한 국가의 규제가 강하다보니, 이와 관련된 처분을 포함하여 관련 법령의 결정에 있어서 부패의 가능성도 대단히 크다는 것은 면세점 특허기간의 단축과 관련한 지난 몇 년간의 경험을 통해서 알 수 있다. 그러나 면세점 정책과 관련한 혼란은 해소된 것이 아니라 잠시 소강상태에 들어간 것 뿐이다. 면세점 특허기간이 5년으로 단축되고 중소･중견의 1회 갱신을 제외하고는 특허갱신이 허용되지 않는 현행 「관세법」에 따르면, 갱신주기 5년 마다 논란을 거듭하여야 한다. 면세점 제도의 예측가능성이 확보되지 않고 있는 것이다. 그 영향을 따져보지 않고 갑작스럽게 진행된 입법에 의하여 국가적 손실과 사회적 혼란이 발생하였다. 「관세법」 개정을 통해 면세점 재심사 기간이 10년에서 5년으로 단축되면서 초래된 혼란과 손실은 입법실패와 정치부패가 빚어낸 사건이라고 볼 수 있다. 면세점의 특허기간을 10년에서 5년으로 단축하는 입법과정에서 이러한 면세점특허기간의 단축이 면세시장에 어떠한 결과를 초래할지에 대해서는 신중하게 검토된 바가 전혀 없다. 결국은 면세점을 추가로 선정하는 미봉책으로 「관세법」 개정의 입법적 결함이 시정되었지만, 이러한 입법적 문제의 발생은 의원발의 법안에 대한 합리적인 영향분석 즉 규제영향분석제도나 입법영향분석제도가 전혀 수행되지 않은 것도 원인의 하나로 지적되었다. 국회나 정부가 「관세법」 개정안을 제대로 살펴보고 다루었다면 이러한 일은 일어나지 않았을 것이다. 정부가 제출하는 법안에는 규제심사가 있지만 국회의원의 발의하는 법안에는 규제심사가 존재하지 않는다. 면세점 재심사기간을 단축하는 법안은 소위 의원입법이었는데, 정부가 이러한 법안을 제출했다면 동 법안은 규제개혁위원회의 규제심사과정을 통해서 신중하게 처리되었을 것이다. 의원입법의 일반적인 문제점과 면세점 특허라는 제도적 문제점이 이러한 결과를 낳았다고 할 수 있다. 따라서 향후에는 의원이 발의하는 법안에 대해서도 입법평가 혹은 입법영향분석제도가 점진적으로 도입될 필요가 있다. 입법영향분석제도의 도입은 면세점특허제도의 문제점 개선에도 기여할 수 있을 것이다.

This article deals with the legislative procedure of the Customs Act, especially about the license period of the duty free shop. According to the revision of the Customs Act in 2013, the license period of the duty free shop is changed to 5 years from 10 years. It means that the duty free shops renew the license every five years. A person who intends to establish and operate a licensed bonded area shall obtain a license from the head of a customs office. This shall also apply where he/she intends to renew the existing license. A person who intends to obtain a license for establishing and operating a licensed bonded area, a person who establishes and operates a licensed bonded area or any other person who intends to renew his/her license shall pay fees, as determined by Ordinance of the Ministry of Strategy and Finance. Requirements for obtaining a license shall be determined by the Commissioner of the Korea Customs Service according to Customs Act. The license period for any licensed bonded area shall not exceed ten years according to the §176 of the Customs Act. But notwithstanding §176 (1), the license period for a bonded store shall be within five years according to the §176-2 (5) of the Customs Act. A license to operate a bonded store shall be granted after an application for such license filed by a person that meets the specified qualification requirements is examined according to evaluation criteria.

본 연구에서는 미국의 판례와 법제를 살펴봄으로서 기존의 FTA관련한 법제연구가 주로 협정문해석을 위주로 하는 점을 보완하였다. 또한 향후에 우리 기업이 분쟁의 발생에 대비한 법적대응방안을 구체적으로 세우는데 연구의 주된 목적이 있다. 미국의 FTA특혜관세를 관장하는 법은 주로 미국관세법(Tariff Act of 1930)이라 할 수 있고, 이를 보완하기 위하여 각국과 체결한 자유무역협정과 연계하여 관세행정을 시행하고 있다. 연방관세법에서 주로 쟁점이 되는 사항은 상품의 분류와 관련하여 통합관세율표(Harmonized Tariff Schedule of the United States)의 해석문제라고 할 수 있다. 한미FTA협정문과 미국관세법에 의해 분쟁을 판단함에 있어 미국연방법원은 연방세관이 내리는 결정에 대하여 비교적 우호적인 태도를 취하고 있음을 알 수 있다. 이는 미연방세관당국이 통관과정에서의 많은 규제경험으로 법적인 하자를 크게 노정하지 않고 관세행정을 다루고 있음을 의미한다. 따라서 한국의 수출업자는 미국 진출시에 발생할 수 있는 관세법상의 문제점을 미리 점검하고 세관당국의 규제선례를 적극적으로 수집하여 미국세관당국의 조치를 사전에 예상하고 이에 대한 대비책을 미리 세우는 것이 중요할 것이다.

Papers in FTA research have mostly focused on the legal interpretation of the FTA treaties. In this research, more focus was put on the customs laws and related cases delivered in the U.S. federal courts, by which we can analyze the Korea-U.S. FTA in more practical manner to derive the enterprises' solutions to cope with the disputes of FTA preferential duty. The Tariff Act of 1930 is the U.S. customs law to govern FTA preferential duties. The administrative practices with customs duties are coordinated with the FTA rules. The most controversial issue in the U.S. customs law lies in the classification of imported goods for imposition of the customs duties, based on Harmonized Tariff Schedule of the United States. It was found that the U.S. federal courts had been quite favorable to the CBP(U.S. Customs and Border Protections) in litigation with the private importers and exporters. The reason seems to be that the CBP has been dealing with the customs cases so many times, accumulating much experience in execution of the U.S. customs laws, which is likely to make their decisions on customs duties almost free of errors. Therefore, the Korean exporters need to collect the CBP's past cases on the denial of preferential treatment on imported goods and be fully informed of the CBP's policies on the FTA preferential duty treatment.

최근 글로벌 공급망 재편과 디지털 무역의 확산 등 대외 무역 환경이 급변함에 따라, 통관의 영역을 넘어 전문적인 컨설팅과 자문을 수행하는 관세사의 역할 확대가 요구되고 있다. 그러나 현행 관세사법은 과거의 규제 일변도 체제에 머물러 있어, 타 전문자격사법 대비 과도한 규제적 비대칭성 문제를 야기하고있다. 본 연구는 헌법상 직업선택의 자유와 과잉금지원칙을 중심으로 현행법의 위헌성을 검토하고, 관세사의 전문성 제고를 위한 입법적 개선 방안을 제시하는 데 목적이 있다. 본 연구는 현행 관세사법상 직무범위와 겸직 금지 조항의 문제점을 제기하고, 헌법적 가치인 과잉금지원칙과 전문직 간 형평성을 비교하여 관세사법의 구조적 모순을 분석했다는 점에서 기존 연구와 차별화된다. 본 연구의 제언은 관세사의 직업적 독립성과 자율성을 보장하는 입법적 근거를 제공하며, 궁극적으로는 관세 서비스의 고부가가치화를통해 국가 무역 경쟁력 강화에 기여할 것으로 기대된다.

Driven by rapid shifts in the global economic environment?including supply chain restructuring and the expansion of digital trade?there is an increasing demand for customs brokers to evolve from simple clearance agents into professional consultants and advisors. However, the current Customs Broker Act remains anchored in an outdated regulatory framework, resulting in significant regulatory asymmetry compared to other professional sectors. This study examines the unconstitutionality of the current Act, focusing on the constitutional freedom of occupation and the principle of proportionality, and proposes legislative improvements to bolster professional expertise. First, to address the limitations of the current positive list system regarding the scope of duties, this paper argues for redefining "customs clearance" as "customs business" and establishing a general clause to encompass various agency activities under related laws. Second, the uniform prohibition on dual employment, which applies exclusively to customs brokers, violates the right to equality when compared to lawyers, accountants, and patent attorneys who operate under more flexible systems. Thus, a responsive regulatory design?such as a permission-based system managed by the professional association?is required. By analyzing the structural contradictions of the Act through the lens of constitutional proportionality and inter-professional equity, this research provides a legislative foundation for professional independence and aims to enhance national trade competitiveness by fostering high-value customs services abolished to resolve the inconsistency between disciplinary actions and sanctions. This study differentiates itself from previous literature by conducting a precise analysis of structural contradictions within the Customs Broker Act through the lens of constitutional proportionality and inter-professional equity. The implications of this research provide a legislative foundation for ensuring the professional independence and autonomy of customs brokers. Ultimately, these improvements are expected to enhance national trade competitiveness by fostering high-value customs services and modernizing the trade administration framework.