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관세법상 공장자동화물품의 감면대상 및 품목분류 적정성 논쟁에 관한 사례연구
남풍우,한상현 한국관세학회 2009 관세학회지 Vol.10 No.2
This study analyzes decision contents of the case that proposed m the latest headquarters customhouse. Specially, this study concretely analyzes on the principle of korea's customs law and Supreme Court judgment contents on application of relief from import duties and tariff classification of Etching System and Network Analyzer under declaration and payment system of duty. And this study presents systematic improvement direction with political meaning that this example gives in concerned party(the consignor and authorities). Conclusively, regarding this case, improvement direction of system for customhouse authorities is as following. First, importer must uprightly understand customs exemption system under current korea's customs law. And importer must correctly fulfil import clearance, and do classifying of imported merchandise as right and correct, through government agency. On the other hand, the customhouse authorities must judge amount of a tax thoroughly in the advance on customs tax exemption goods, and revise contents of korea's customs law connected with application for customs exemption.
貿易去來에서 貨換信用狀의 取消不能性 强化에 따른 實務去來上의 諸留意點 : 第5次 信用狀統一規則 第6條를 中心으로 based on UCP 500 Article 6
南豊祐,韓祥鉉 韓日經商學會 1997 韓日經商論集 Vol.13 No.-
While there are various methods of settling for goods in the export trade, one the most common methods of payment is the Documentary Credits which is a facility provided by banks in order to facilitate international trade transactions. In the Types of documentary credits specially, an irrevocable documentary credit constitutes a definite undertaking of the issuing bank is given the beneficary greater assurance of payment, and is the most frequent methods of payment in international foreign trade transactions. But, so far, in the absence of "revocable" or "irrevocable" indication in credits, the credits shall be deemed to be revocable. But this revocability impaired the reliability of the credit and forced courts attempting to protect third party reliance to search for irrevocability in remove places or in language in the credits. So, in 1993 revision of the UCP 500(Uniform Customs and Practice for Documentary Credits) which are sponsored by ICC(International Chamber fo Commerce), Sub-Article 6 (c) of UCP 500 change the notation of a credit being revocable when no indication is given. The word "revocable" has been changed to "irrevocable". Of course, practically, since revocable credits are the exception rather than the norm, the new rule (UCP 500) imposes no hardship on the Applicant or the Issuer. It is expected that this requirement for an express indication on revocability, in the instructions to issue and in the credit itself, will act as warning to all of the parties to the credit transactions. So, if it is their intent not to establish an irrevocable credit, they must be clear in their instructions and explicitly define the credits as "revocable".
南豊祐 건국대학교 1987 論文集 Vol.24 No.1
It is universally known that the most part of modern trading business are settled by means of L/C, and also the importance of L/C as a means of international settlements cannot be emphasized too much greatly. While it has revised four times since it was established by international chamber of commerce in 1933, Uniform customs & practice for Documentary Credit which is regarded as the basis of all the businesses related to L/C has hardened the basis of trading business in every nation and as the result rendered great services to the harmony of international trade dealings. Especially in the 4th revision of 1983, according to the rapid increase of demand for Door to Door Service in the transportation of goods advocated along with the revolution of transportation means represented by container transportation, the customs and practice of trade according to the development of container transportation means & combined transportation were reflected in the newly-revised uniform customs & practice for Documentary Credit and developed a new phase for the gradual expansion of international trading quantities, the change of trading type, the elevation of transportation skill, the conditions of trading, and the change of trading customs and practice etc. Accordingly, I investigated and studied the part of combined transport Documents the core most frequently discussed on the interpretation and currency of uniform customs & practice for Documentary Credit on the basis of the following procedure : Ⅰ. Introduction Ⅱ. Meaning of Combined Transport. Ⅲ. Meaning of Combined Transport Documents Ⅳ. Conditions for handling combined transport Documents Ⅴ. Interests of the person related to L / C Ⅵ. Conclusion.
재수출면세물품의 의무불이행에 대한 세액추징의 타당성에 관한 사례연구
남풍우,한상현 한국관세학회 2007 관세학회지 Vol.8 No.2
This study analyzed problem of propriety of customs duties supplementary charge from breaking party or person concerned who failed to export on re-export exemption goods under Korea' customs law. Specially, this study studied laying stress on example and decision contents of an objection case connected with this brought in the latest headquarters customs authority. Conclusively through this event, the headquarters customhouse authorities should rightly examines in the advance on duty amount about re-export exemption goods, and with this example, in case of simple business mistake, it is desirable that additional tax is excused. Secondly, consignor(import declaration person) must make import and export declaration rightly and entrusts business to registered customs specialist(customs brokers), Thirdly, customs brokers who is delegated customs and business of import and export entry from consignor must inspect thoroughly document that consignor offers through sincere agency business, and report import and export declaration exactly on the basis of this data and documents.