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관세법상 해외직구 및 해외구매대행 관련 최근 판결의 주요 쟁점 분석(관세등부과처분, 밀수입죄, 후발적 경정청구 등)
김상만 한국관세학회 2022 관세학회지 Vol.23 No.3
Online transactions and overseas direct online shopping are increasing rapidly due to the development of ICT, the spread of smartphones, and the development of payment systems, and overseas purchasing agencies are also prevalent. Overseas purchasing agency under $150 are given various benefits compared to“shopping mall transactions (or overseas direct purchases for sale)” such as list customs clearance, tariff exemption, etc. Customs law provides the taxpayer with the right to remedy by allowing the tax amount to be corrected through the correction request if the reported tax amount is excessive. Correction claims include ordinary correction claims (or reduction or general correction claims) and late correction claims (or 'correction claims for late reasons), which are recognized when there is a change in the basis of calculation of tax base and tax amount due to late reasons. Customs law stipulates that“the transaction or act on which the tax base and tax amount were calculated in the initial report or correction is determined to be different by the judgment on the lawsuit (including reconciliation or other acts with the same effect as the judgment).” The instant case was concerning the overseas direct purchase and overseas purchase agency, and the initial issue was who was the import shipper, and the expiration of the period of review and complaint was also disputed. In criminal litigation, it was argued who was the import shipper under the custom law. The first administrative litigation was to cancel the imposition of tariffs, and the second administrative litigation was to cancel the post-correction disposition. 정보통신기술(ICT)의 발달, 스마트폰의 대중화, 결제시스템의 발달 등으로 온라인 거래와 해외직구가급증하고, 해외직구 증가에 따라 해외구매대행도 성행하고 있다. 150달러 이하의 해외구매대행은 관·부가세 면제, 목록통관, 구매대행 수수료 기준 종합소득세 부과 등 다양한 혜택이 부여되는바, 해외구매대행의판단은 매우 중요하며, 관련 조세불복도 빈번히 발생하고 있다. 관세법에서는 신고납부한 세액이 과다한경우에는 경정청구제도를 통하여 세액을 경정할 수 있도록 함으로써 납세자의 구제권리를 보장하고 있는데, 경정청구에는 통상적 경정청구와 후발적 경정청구가 있다. 이 사건은 해외직구 및 해외구매대행 관련사건으로 수입화주의 판단이 발단이 되었고, 심사청구 및 제소기간 경과, 형사판결의 후발적 경정청구사유해당여부 등이 쟁점이 되었으며, 심사청구 2건, 형사소송 1건 및 행정소송 2건이 제기되었다. 형사소송은관세법 위반사건으로 실제 수입자(수입화주)의 판단이 쟁점이 되었고, 1차 행정소송은 관세등부과처분 취소소송이며, 2차 행정소송은 관세경정거부처분 취소소송이다.
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CISG에서 본질적 계약위반에 대한 몇 가지 쟁점사항에 대한 고찰
김상만 법무부 2021 선진상사법률연구 Vol.- No.95
Article 25 of the CISG defines “fundamental breach”, which is referred to in various provisions of the CISG such as Article 46(2), Article 49(1), Article 51(2), Article 64(1), Article 70, Article 72(1), Article 72(2), Article 73(1), and Article 73(2). Fundamental breach is a prerequisite for the avoidance of a contract. Fundamental breach requires a breach of an obligation and detriment to the other party, and has brought various issues. This paper reviews foreseeability of the detriment as a factor, late delivery, non-conformity of the goods, and action preparatory to payment of the price with regard to fundamental breach. The foreseeability of the detriment gives a subjective ground for excusing the party in breach. However, unlike ULIS Article 10, CISG Article 25 does not have explicit provision concerning the time of foreseeability although the time of the conclusion of a contract is prevailing. Late delivery or late payment does not itself constitute fundamental breach. However, where timely delivery or timely payment is essential in the contract, late delivery or late payment shall constitute fundamental breach. Where the goods delivered is defective or does not conform to the contract, the buyer can avoid the contract if the defect or non-conformity constitutes fundamental breach. Courts have not admitted fundamental breach where the defective goods are resalable. CISG 제25조에서는 본질적 계약위반을 정의하고 있다. 본질적 계약위반은 계약해제나 대체물인도청구 등의 특별한 구제권리를 결정하는데 전제가 되는 매우 중요한 개념으로 제46조제2항, 제49조제1항, 제51조제2항, 제64조제1항, 제70조, 제72조제1항, 제73조제1항, 제73조제2항 등 다수의 규정에서 사용되고 있고, 쟁점사항도 다양하다. 이 연구에서는 본질적 계약위반에 대한 쟁점사항 중에서 결과의 예견가능성 기준, 인도지연과 본질적 계약위반, 물품부적합과 본질적 계약위반, 대금지급조치 불이행과 본질적 계약위반 등에 대하여 분석하였다. ULIS와는 달리 CISG에서는 결과의 예견가능성 기준시점에 대한 명문규정이 없어 다툼이 되고 있는데, 계약체결 시 기준이 지배적이다. 인도지연 그 자체만으로는 본질적 계약위반이 인정되지 않지만, 확정기 인도 또는 인도조건이 계약의 본질인 경우에는 본질적 계약위반이 인정된다. 인도조건이 계약의 본질인지에 대해서는 다툼이 될 수 있으므로 이를 계약서에 명확히 밝히는 것이 바람직하다. 물품부적합의 경우 품질불량만으로는 본질적 계약위반이 인정되지 않고, 판매가능성, 기타 사용가능성 등을 종합적으로 고려한다. 대금지급조치 불이행에 대해서는 신용장 개설에 대한 분쟁이 많은데, 신용장 개설 거절 또는 부가기간 내에 신용장 개설 실패는 본질적 계약위반으로 인정된다.
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김상만,김종호 한국무역학회 2017 Journal of Korea trade Vol.21 No.2
Purpose – The purpose of this paper is to review the use of zeroing in the weighted average-to-transaction (W-T) comparison methodology and targeted dumping under the anti-dumping agreement by reviewing the WTO appellate body’s rulings on the use of zeroing in the W-T comparison methodology in the USA – antidumping measures on large residential washers from Korea (DS464). Although the appellate body has ruled that the use of zeroing would not be allowed in the weighted-average-to-weighted-average comparison methodology nor in the transaction-to-transaction comparison methodology, it has not ruled on whether the use of zeroing is allowed in the W-T comparison methodology prior to the instant case. Design/methodology/approach – This paper mainly analyzes the WTO appellate body report on the USA – anti-dumping and countervailing measures on large residential washers from Korea’s rulings (DS464) and reviews other WTO appellate body reports on the use of zeroing in anti-dumping measures. This paper reviews the relevant provisions of the WTO anti-dumping agreement and the US Anti-Dumping Act, and also referred prior papers on the use of zeroing. Findings – The appellate body upheld the panel’s finding that the USA’s use of zeroing in the W-T comparison methodology is inconsistent with Article 2.4.2 of the anti-dumping agreement. As zeroing inflates dumping margins, increases the amount of duty collected, and hinders the expansion of trade in goods. The use of zeroing should be prohibited or permitted only in very limited circumstances. Social implications – Zeroing, which has been the subject of many WTO disputes between the USA and foreign governments, causes dumped sales to be masked by fair value. The WTO appellate body has consistently condemned the US practice of zeroing over the past decade as an unfair commerce practice. The instant case and this paper will help to stop the practice of zeroing in anti-dumping measures. Originality/value – The text of Article 2.4.2 does not clearly prohibit the use of zeroing. The paper reviews the WTO appellate body’s rulings on the use of zeroing in the W-T comparison methodology in the USA – anti-dumping measures on large residential washers from Korea (DS464). The appellate body report was very recently circulated, on September 9, 2016. The appellate body has not ruled on whether the use of zeroing is allowed in the W-T comparison methodology prior to the instant case. This paper, first, concludes that the W-T comparison methodology is inconsistent with Article 2.4.2 of the anti-dumping agreement.
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이중 및 삼중차이 헤도닉 가격기법을 이용한 돼지고기 소비 촉진정책의 경제적 효과 분석
김상만,김현노,허용봉,윤진우,신민정,이종인 韓國食品流通學會 2016 한국식품유통학회 학술대회 Vol.- No.동계
The implementation of the government policy can have an influence on changing consumer’s preference for meat consumption. This paper examines the impact of the policy which aims to promote the consumption of low-fat pork because of the concerns regarding asymmetric consumption of pork parts. Using quasi-experimental hedonic price approaches with two different control groups we estimate the subsequent impact of this policy on the values of low-fat pork using a time series of sales data. The methods utilized in this article represent an effective approach to produce plausible estimates of the economic values generated by government policy. We find existence of market segmentation and different impacts of the policy between markets. While the price for high-fat pork has remained stable, the price for low-fat pork has slightly increased since the policy has been implemented.
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