과세행정처분의 사후적 위험관리에 관한 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2010 관세학회지 Vol.11 No.1

Customs public service has a lot of possibility that can treat a taxpayer's right carelessly each administrative steps because its main stream is a regulatory 'administration there are a tax collection, a appropriateness of exports and imports clearance, and interception of illegal trade. This paper is studying a way on post-risk management of customs administrative measure for reducing a infringement of taxpayer's right and cutting off a waste of customs administrative capacity when they follow a wrong process at administrative effect that imposition and collection of customs duties or they mistake interpretation and application about Korean customs law. It will be shown three ways as risk management which are analyzing a judical precedent and a case of judgement in Administrational Tribunal Appeal system, active cure of proceeding fault and acceptance in those, promoting accuracy on administrative measure and tax imposition.

AEO의 상호인증(MRA) 확산방안에 관한 연구

경윤범(Yun-Bum Kyung),이일재(Il-Jae Lee) 한국관세학회 2013 관세학회지 Vol.14 No.3

Korea introduced Authorized Economic Operator(AEO) program after adopting WCO SAFE Framework as the nation’s customs law system(Jan, 1st, 2008). Since the initial stage of introduction of AEO program, Korea has put top priority on AEO Mutual Recognition Arrangement (MRA) in customs administration to enhance international competitiveness of Korea’s exporting companies. In this context, Korea concluded AEO MRAs with large trading partners and countries that can produce effective output from the conclusion of the arrangement. Also, it signed AEO MRA with China, the biggest trading partner of Korea on June 17th, 2013. In order to clear up questions from Korean exporters about the effect of AEO MRA, it is required to take actions such as implementing follow-up measures of MRA conclusion with China, examining the current situation on the implementation of concluded MRAs, renegotiating the arrangements and signing new MRAs with Korea’s major exporting partners like India.

해외임가공물품 감세제도 개선방안 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2012 관세학회지 Vol.13 No.4

The interpretation of tax law is working out the meaning and substance in law and regulation, the results affects the customs authorization and an obligator of payment of taxs. In the customs authorization interpreted, Export in a Tax Reduction regulation of Brought in Materials Processed on Overseas in Customs Law No. 101 k means only ’no compansation export’, the Study considered the interpretation contents. In other words, it’s applys to a tax reduction regulation only re-import after no compansation export. And so, the Study presented as shown below. First, the interpretation of Export have to contains of compansation and no compansation exports for the national competitiveness. Second, item of reduction adjusts to fit in global trade environment trends.

과세물건 확정과 품목분류 결정에 관한 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2012 관세학회지 Vol.13 No.1

The report studied a related contents in the fixed time of a taxation article and a dicision of Commodity Classification in relate to the release system of the prior acceptance of declarations and the system of bonded construction site for smoothly economic action in Enterprise. From this report drew the following political improvement method. First, this suggested to make up for the weak points the regulations in the Customs law in ralate to the fixed time of taxation article. Second, customs officers have to operate complementarily carry out two systems in the below Customs clearance systems. Third. the taxation authorities have to establish in the logical position about Notification and guiding principle without prejudice property rights of taxpayer. As a result, the improval measurements will be contributed to prevent of a dispute between the taxation authorities and enterprise by regulating definitely like above contents.

국제철도산업 해외진출을 위한 통상협력모델에 관한 실증적 연구

경윤범(Yun-Bum Kyung),선정호(Jeong-Ho Sun) 한국관세학회 2009 관세학회지 Vol.10 No.4

In this research, we measured the competitiveness and the attractiveness of Korean railroad-related cooperations to the foreign markets and examined the results using SWOT analysis, which derived the strategic alternatives to expand into the foreign railroad market. The first, we studied researches and reports about overseas railroad markets for analysis of global competition power of Korean railroad-related cooperations. The second, we examined the statistical data and overseas expansion cases of the related organization such as a foreign construction association, MLTM and KORAIL, etc. The third, we researched and compared the stimulation policies of major countries which are on competition relation with Korea in railroad business fields. And measured competitiveness of Korean railroad-related cooperations to the foreign markets through the SWOT analysis and then set up the direction of overseas expansion. Finally, after we analyzed the export strategy of railroad-related business of major rival countries and foreign order markets into a point of politics, economic, technologic, social, legal and environmental factor, we designed the new commercial cooperative model, suggested the road map for overseas expansion and proposed government policy for overseas extension of railroad business.

품목분류 결정제도 개선방안에 관한 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2010 관세학회지 Vol.11 No.3

The determination of HS commodity classification is based on affair of customs policy not only imposing a tariff but also permission and procedure of export and import, reduction and exemption system, drawback system, certificate of origin, etc, because they are applied to regulation on HS commodity classification of Customs tariff and Combined TariffㆍStatistical Nomenclature. The study suggests introduction of the HS verification system, building of Alert system in new goods, improvement of determination methods in Customs HS Commodity Classification Committee, introduction of provisionally declaration system in HS, etc. Through the improvement method of policy come to, the authorities of KCS can obtain to high compliance of customs law and regulations and trading company can obtain not only the strengthen of competitive power with trade facilitation but also reduction of distribution cost related to customs clearance.

품목분류규정의 법적지위 확대에 관한 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2011 관세학회지 Vol.12 No.1

In this paper, it provides supporting system of HS commodity classification determination. Also, this paper arranges the measures for improvement after drawing out the building up risk management methods about administrative measures through a study on Supreme Court's precedents and administrative appeal case decision, the analysis of key cases inquired to WCO(World Customs Organization). In order words, it draw out the implications that the reply from WCO is required to be institutional framework guaranteeing the legal status by enacting a notification about the standards of tariff classification in customs laws, article 85 or domestic note, as well as the political measure is established in that case, there are differences about administrative interpretations on both sides, the judiciary and customs authority.

수출확대를 위한 AEO MRA의 전략적 개선방안 연구

경윤범(Yun-Bum Kyung),한상필(Sang-Pil Han) 한국관세학회 2018 관세학회지 Vol.19 No.3

There are a number of precedent of papers on the provision of benefits to AEO-accredited companies and the contribution of trade facilitation to the AEO MRA. However, no studies have quantified the AEO MRA benefits to exporting companies through qualitative or quantitative effects analysis. In this paper, Its studied the economic effects that companies can actually experience. The purpose of the AEO MRA is to expand trade through the export competitiveness and to secure logistics to efficient risk management. AEO exporters felt that their perceptions were still insufficient. It is time to conduct policy research to enable non-AEO companies to enter the AEO system through feeling a sense of empathy of the benefits for AEO exporters. This papers have collected and presented cases for using marketing strategy and solving customs problems. In addition, the effectiveness of AEO accreditation and maintenance cost on the other sides country was quantified and the export increase effect was calculated by shortening the time required for customs clearance. Thus, it is meaningful to calculate the economic effect of AEO MRA. It is also a very important point to establish policies for measuring AEO effects by large, mid-sized, and SMEs. The WTO and WCO mandate and recommend that the AEO system be actively introduced to each country. AEO accreditation is a mandatory requirement, not a choice of export-import companies in global trade. The benefit of the AEO MRA effect and cost analysis should be established through objective evidence. This will contribute to the activation of the AEO system and the stable settlement as well as facilitation of MRA promotion.

관세행정제도 지원을 통한 항만 물류경쟁력 확보방안 연구

한상필(Sang-Pil Han),경윤범(Yun-Bum Kyung) 한국관세학회 2017 관세학회지 Vol.18 No.1

For ports to be competitive, ports are to expedite cargo movement by economic cooperation for added-value creation and by boosting local economy in harmony, and to eliminate uncertainty by ensuring the sustainability of relevant policies. Service competition would likely have some limitations in expanding cargo traffic in ports. That is why ports need to enhance their competitiveness in pursuit of diversity in their functions, by helping expedite cargo movement and reduce logistics costs. Analysis on logistics statistics finds that the Port of Busan is represented by three features: logistics hub in Northeast Asia, diversity in goods category and countries, and overwhelmingly huge share of cargo transshipment. Marketing strategy of logistics entities is combined with a improved system of Customs Authority. And Busan, geopolitically situated harbor city, is converged with Free Trade Zone policy. These various, successful cases were analyzed, from which some findings are outlined as measures to make ports competitive as follows. For a start, a system should be in place, a prerequisite for attracting more transshipment cargoes. The Port of Busan, the worlds third largest port of transshipment, is worth more than 1 trillion won in added-value. Ports need to make the most use of upgraded, advanced computerized system of Customs Authority, and to seek continuously to streamline logistics procedure, so that added value can be created. Second, the Port of Busan needs to stay competitive and more accessible by lowering logistics costs. And tailored data and statistics should be available for logistics stakeholders.