RPA 도입이 관세사 업계에 미치는 영향과 대응 전략

김태인,김중근 한국관세학회 2020 관세학회지 Vol.21 No.3

Recently, the introduction of robot process automation (RPA) that combines AI has emerged. Therefore, this study is intended to suggest implications by reviewing the impact and countermeasures of RPA on the customs industry in the future. The tax experts are also aware of this, and are preparing countermeasures such as establishing a tax strategy and consulting using big data analytics. The Korean Customs Society is also preparing for the impact and response of RPA in the customs industry. As part of this, the RPA program was implemented in the task of downloading the invoice file attached to the e-mail and entering the contents of the report through optical character reading (OCR). In addition, in the case of the“A”customs corporation, 30% of the customs clearance was automated using the RPA·AI program. The impact of the introduction of RPA on the customs brokers industry is expected to increase self-clearance of major companies, intensify competition among customs brokers, decrease the competitiveness of customs-centered customs brokers, and lower customs clearance fees. As countermeasures for this, we suggested strengthening legal compliance services, expanding high value-added services, developing FTA business models, strengthening consulting at the trade contract stage before customs clearance, and actively participating in RPA service development and construction. In addition, this study suggests additional research on amendment of article 2(services of licensed customs brokers) of Licensed Customs Broker Act, granting legal status to the RPA program, report of import and export of the RPA program under the Customs Act and Licensed Customs Broker Act, and RPA's workable scope. 본 연구의 목적은 최근 AI를 결합한 로봇 프로세스 자동화(RPA) 도입이 대두됨에 따라, 향후 관세사 업계에미치는 영향과 대응방안을 검토하여 시사점을 제안하는데 있다. 세무분야 역시 이를 인식하고 빅데이터 애널리틱스를 활용한 세무전략 수립 및 자문, 세무서비스 다각화 등 대응 방안을 마련하고 있다. 한국관세사회도 관세업계에 있어서 RPA의 영향과 대응을 준비하고 있다. 그 일환으로, 이메일에 첨부된 인보이스 파일을 다운로드하여 광학문자판독(OCR)을 통해 신고내용을 입력하는 업무에 RPA 프로그램 시현을 실시한 바 있다. 또한 A관세법인의 경우, 현재 RPA·AI 프로그램을 도입하여 통관 업무의 30%를 자동화한 사례도 있다. RPA 도입이 관세사업계에 미치는 영향은 대기업의 자가통관 증가, 관세사무소 간 경쟁심화, 통관업무 위주관세사무소의 경쟁력 하락, 통관업무 보수료 인하 등으로 예상된다. 이에 대한 대응 전략은 법규준수 관련 서비스 강화(관세업무의 다각화), 고부가가치 서비스 확대 및 전환, FTA 비즈니스 모델 개발 등 통관전 무역계약단계에서 컨설팅 강화, RPA 서비스 개발 및 구축에 적극적 참여 등을 들 수 있다. 또한 본 연구는 관세사의 RPA 서비스 시장 진출에 따른 관세사법 제2조(관세사 직무) 개정, RPA 프로그램에 대한 법인격 인정 여부, 관세법과관세사법에 따른 RPA 수출입 신고 가능성 및 RPA의 업무 가능 범위 등에 대한 검토·연구가 필요하다는 시사점을 주고 있다.

블록체인 기술 활용을 통한 관세행정 효율화 방안

송선욱 한국관세학회 2020 관세학회지 Vol.21 No.2

Blockchain technology has the characteristic of de-centralization, transparency, immutability and availability. Blockchain technology is using in many areas because of time and cost saving, speed and security. Customs authorities including Korea Customs Service have piloted the processing of customs clearance with the use of blockchain technology. The blockchain technology for customs authorities offers several important benefits, i.e. collecting accurate data, automatically detecting fraud, and effectively collecting taxes and duties. Plans for efficient customs administration using blockchain technology are as follows. Firstly, customs authorities have to establish more expended customs clearance platform based on blockchain technology, including export clearance, import clearance, value declaration, duty exemption and reduction, protection of IPR and origin control. Secondly, customs authorities have to set up customs clearance platform through permissioned blockchains. Thirdly, customs clearance platform need to link all participants in international supply chain iBlockchain, Trade Clearance Service Platform, Customs Administrationncluding business partner in other country, and parter country in order to operation of more effective customs administration. Lastly, each country has to modify various laws and regulations to adapt to blockchain technology. 투명성, 불변성, 가용성, 탈중앙성의 특성을 가진 블록체인 기술은 보안성, 비용절감, 신속성 등의 효과로 인해 다양한 분야에서 적용되고 있다. 이러한 블록체인 기술이 국제무역 특히, 수출입통관 등을 관리하는 관세행정 분야에도 적용되기 위해 여러 가지 시범사업들이 이루어지고 있다. 한국 관세청도 수출통관및 원산지증명과 전자상거래 수입통관 등에 블록체인 기반 플랫폼을 구축하기 위해 노력하고 있다. 이러한 상황하에서 본 연구에서는 블록체인 기술이 보다 효과적으로 관세행정에 적용되기 위한 방안을몇 가지 제시하였다. 첫째, 수출통관뿐만 아니라 수입통관 및 관세행정 전반을 커버할 수 있는 보다 확대된 블록체인 기반통관플랫폼 구축이 필요하다. 둘째, 기업의 민감한 기밀정보 및 정부의 중요 정보 등의 외부 유출가능성을제거하고 참여 주체들을 제한하고 전체 네트워크를 관리하는 주체가 있는 허가형 블록체인 기반의 통관플랫폼 구축이 요구된다. 셋째, 국제거래를 관리하는 관세행정이 보다 효과적으로 작동하기 위해서는 국내기업 및 기관뿐만 아니라 거래 상대국 세관 및 거래상대방까지 연결된 통관플랫폼 구축이 필요하다. 넷째, 기존 방식과 상이한 형태로 운영되는 블록체인 기반의 통관플랫폼을 수용할 법, 제도의 정비가 반드시 수반되어야 한다.

세관의 통관업무 공공서비스 품질 평가에 관한 연구

이제홍(J-Hong Lee),이은재(Eun-Jae Lee) 한국관세학회 2017 관세학회지 Vol.18 No.3

Public services such as customs clearance are services rendered by public or administrative institutions non-profit to residents (Article 9 of the Local Autonomy Law), and most of the governments activities are for public interest, Services can also be called public services. The concept of supply is a concept that includes authoritative government decisions on the subject of production of the service, standards on the quantity and quality of the service, and the price of the service in relation to the cost of the service. The purpose of this study is to analyze the effect of feedback on customs duty service and evaluation satisfaction by distinguishing the customs services of customs which are customs officers as customs. For the analysis, we analyze the effect of the customs public service factors on the satisfaction of the customs evaluation service and the feedback effect of the customs service on the service quality, the physical service quality, the customs administrative service quality and the customs image service quality. In the time of information sharing like the present, the customs firms showed significant results in satisfaction of the customs service quality, and in view of the satisfaction, the customs service quality is fed back in order to improve the work in real time. Ultimately, the role of customs officers responsible for customs clearance of import and export goods is important in terms of high and low quality of public service, but it can give importance to the feedback of post management and customs affairs service in the sense that it starts from the satisfaction and trust of shippers or customs brokers.

조선 開港場 監理署의 성립 과정(1883~1886)

민회수 동북아역사재단 2012 東北亞歷史論叢 Vol.- No.36

The Gamriseo, or Superintendent Office(監理署), at the treaty ports was the office established to manage and supervise the Maritime Customs(海關) of Korea after 1883. Unlike the common view that the command lines of the Gamri , or Superintendent(監理), of the Superintendent Office and the Commissioner(稅務司) of the Customs were separated, the Superintendent seems to have supervised the Commissioner as a general manager of the Customs, with the institution of the Superintendent Office not existing in the first years of the Customs. But the influence that the Superintendent exercised on the Customs was limited, and he could not participate in the actual tax administration due to a lack of the knowledge about it. Therefore, there existed some ambiguous duplicity, in other words, the discrepancy between form and substance, in the relationship between the Superintendent and the Commissioner in the early period, which means that the Superintendent could not actually control the Commissioner as his senior officer. The Superintendent had several different statuses and performed many kinds of duties. First, he conducted restrictive tax administration,such as reporting the imposing of tariffs both on imports and exports or tariff exemption as the supervisor for the Customs. He also took charge of maintaining public order and security over the treaty port as a local government administrator, as the system in which the local government administrator also holds the position of Superintendent was established after the exceptional early period when those who had inspected the Japanese Customs system were promoted as Superintendent. Lastly, he was in charge of the liaison between the Foreign Ministry of Korea and foreign diplomatic envoys in Korea, the reception for the foreign envoys, and the duties on concessions as the Korean diplomatic representative to the foreigners at the treaty ports. In 1885, Henry F. Merrill was appointed as the Inspector General of Customs(總稅務司) of Korea, and the system of the Korean Customs began to change fundamentally. His accession to office was a part of the plan of merging the Korean Customs into that of China, as a means of securing Chinese suzerainty over Korea. But he agreed to hand over to the Superintendent the right to control the imposing of tariffs on imports and exports, which was one of the most important rights and had been fully exercised by the Commissioners. It seems to have been some type of benefit in return for meeting Merrill’s demand. The demand was to make all the Commissioners at the treaty ports of Korea firmly subordinate to the Inspector General of Customs and exclude the Superintendent’s interference. That meant the reform of the Korean Customs system structure into adual structure similar to that of China. As such reform progressed along with the enlargement of the organization containing the expansion of human resources and the construction of the office buildings, the Superintendent Office also became separated from the Customs to becoe an independent public office. This can be ascertained from the enactment of the “New Rules for the Superintendent Office”(監理署新章程, Gamriseo Shinjanjeong )and the salary regulations for the Superintendent Office, the exercise of the right to control the imposing of tariffs on imports and exports and the use of the name “Gamriseo” in public records from 1886. Consequently,the independence of the Superintendent Office had limits and also significance, the former being the same manner of Chinese suzerainty policy on Korea, the latter meaning the development of the administration at the treaty ports in Korea.

행정학 교육에서 행정(학) 역사의 확장과 공백의 메움

조기웅 서울대학교 한국행정연구소 2020 行政論叢 Vol.58 No.4

Although many scholars and students have studied public administration as a research topic or academic subject, many misconstrue public administration and its theories as rote learning because public administration education has overlooked public administration history in the public administration context, described it inconsistently, or listed public administration theories chronologically. Teaching public administration based on public administration history like a “story” would help students and even scholars understand it better and more thoroughly. This study considers overlooked eras, including the Gilded Age and the Progressive Era, and addresses the limited knowledge of the approximately 60 years between the Spoils System and the origin of the study of public administration. In addition, this study expands the history of public administration up to the beginning of the US to discuss the emergence of public administration’s foundations considering the emerging innovative Spoils System and its decadence; industrial development; creation and dismantling of trusts (as monopolies); and the establishment of orthodox public administration with Scientific Management, Human Relations, and Principle Theory. After the Great Depression, public administration studies confronted the limitations of government intervention, including social and economic turbulence, followed by social movements; the emergence of Public Policy and New Public Administration; the rise and fall of Comparative and Development Public Administration during the Cold War. After the Oil Shock, emphasizing and modifying New Public Management and others were described in this paper. This information could help scholars evaluate cultural differences, specifically between the US and South Korea, in public administration theories to help adjust Korean public administration. 많은 사람이 행정학을 배우고 있지만, 그 과정에서 행정이론을 단순 암기 대상으로 오해하는 사람이 많다. 그동안 행정학 교육에서 역사적 흐름을 짚어주는 교육이 간과되고, 1887년 윌슨의 ‘행정의 연구' 이후를 중심으로 이론의 역사가 사회적인 맥락이 부족한 채 산재되어 서술되었으며, 시간적으로 단순 나열되었기 때문이다. 따라서 본 연구는 행정학 역사 교육 현황을 살펴보고, 기존 교과서를 검토하며, 행정(학)의 역사를 확장하고, 이론적 맥락의 공백을 찾아 보완하고자 하였다. 본 연구는 현대 행정학의 근간이 되는 미국 역사를 9단계로 살펴보되, 특히 그동안 경시된 도금시대(Gilded Age), 진보시대(Progressive Era), 그리고 엽관제 이후 행정‘학’ 출현 이전의 약 60년의 공백을 메우고자 한다. 또한 행정(학)의 역사를 미국의 시작까지 확장하여 미국 행정의 근간의 시작 등을 살펴본다. 이후 엽관제의 등장과 변질, 행정학의 등장, 미국 산업발전과 독점으로 트러스트(trust)의 성립과 해체, 과학적 관리론과 인간관계론, 그리고 원리주의에 근간한 전통행정학의 성립을 묘사한다. 또한 대공황 이후 정부 개입 증가의 배경과 인종, 경제 혼란 속에서 전통행정학의 한계, 사회문제를 해결하기 위한 ‘위대한 사회’, 정책학과 신행정학의 대두 및 냉전 속에서 비교 및 발전행정의 발달과 쇠퇴를 살펴본다. 마지막으로 오일쇼크 및 신공공관리론 이후를 되짚어본다. 이를 통해 학생과 학자들이 미국의 행정 제도와 현상을 배우고 연구하며, 그 제도와 정책을 도입 및 연구할 경우 본 연구가 한국행정학을 토착화하는 데 도움이 되고자 한다.

최근 베트남 관세행정의 동향과 문제점 및 발전과제에 관한 연구

한상현(Sang-Hyun Han) 한국관세학회 2017 관세학회지 Vol.18 No.2

This study analyzed the customs, tariff, and import/export clearance system of the Vietnam that is growing rapidly as Korean’s important strategic partner in trade relation. Especially, this study concretely presented the latest current and changes, problems, and development strategies of Vietnam’s customs administration that have been hardly studied. Now, the customs authorities of the Vietnam is trying to establishes new systems and improves import/export clearance procedure for the customs administration systems’s modernization and simplification of import/export customs procedure. But, there are a lot of problems in Vietnam’s customs administration. This is becoming a factor that cause difficulty to import/export transactions of the companies. Therefore, the customs administration of Vietnam should be made ’internationalization, transparency, predictability, authoritativeness, efficiency, swiftness, simplification and standardization’ as soon as possible to make the advanced level.

항만세관 공무원의 직무만족도 향상방안 연구

최동훈,박진희,이민규,Dong-Hoon Choi,Jin-Hee Park,Min-Gyu Lee 한국항해항만학회 2015 한국항해항만학회지 Vol.39 No.3

우리나라의 항만세관 감시행정은 무역의 특성상 24시간 쉬지 않고 운용되고 있으며 이러한 특수한 환경 속에서 관세국경 보호라는 막중한 임무를 해양수산직렬 공무원이 담당하고 있다. 본 연구에서는 Herzberg의 2요소(동기․위생요인)과 Adams의 공정성 이론을 토대로 항만에 종사하는 관세청 공무원의 직무만족도에 영향을 미칠 수 있는 다양한 요인들을 검토하고, 설문조사를 통하여 직무만족 구성요인들이 인구통계학적 특성에 따라 어떤 직무만족도의 차이가 나타나는지 분석하였다. 더불어 전체 직무만족도에 가장 큰 영향력을 미치는 직무만족 구성요인을 파악하고, 이러한 분석결과를 바탕으로 항만세관에 종사하는 해양수산직렬 공무원의 직무만족도를 높일 수 있는 구체적인 방안들 을 제시하였다. 본 논문의 연구결과는 항만감시행정에 종사하는 세관공무원의 직무만족 저하요인을 찾아내어 이를 적절히 통제하고 조직구성 원들의 직무만족도를 향상시켜 튼튼한 경제, 안전한 사회라는 관세행정의 고유 목표 달성에 기여할 것으로 기대된다. Korea port customs surveillance of administration is operated around the 24 hours without a break in accordance with the characteristic of trade, in this specific environment, Ocean fisheries officials are performing this important duty. This research investigated various factors which might influence Korea Customs Service civil servants who are engaged in port, based on advanced researches on job satisfaction and Herzberg's two factors(motive ․ hygene factor), and analyzed the difference in job satisfaction in respect of job satisfaction composition according to Ocean fisheries officials at port customs sociodemographic characteristics through a survey. Also, the researcher comprehended the factors of job satisfaction which have the biggest influence on the whole job satisfaction. Based on the analysis result, The researcher expects that the results of this research can contribute to customs administration's inherent goal achievement by finding out customs civil servants' job satisfaction degradation factors, who are engaged in port surveillance of administration, and properly controlling them and improving organizational members' job satisfaction.

한-인도 AEO-MRA 체결에 따른 AEO-MRA활용요인이 국내 수출입 기업의 통관효율성에 미치는 영향에 관한 실증연구

김창봉(Chang-Bong Kim),김재일(Jai-Il Kim) 한국무역상무학회 2020 貿易商務硏究 Vol.86 No.-

글로벌 비즈니스 환경의 급격한 변화에 있어 한-인도 AEO-MRA가 체결된 후, 인도 교역에 있어 비관세장벽 완화 및 통상의 확대 계기가 마련되었다. 해당 협정이 체결됨과 동시에 한-인도 교역의 수출입 통관애로 사항이 완화되고 있으며, 기존의 AEO-MRA활용요인 연구에 더하여 인도 국가 특성을 고려한 연구필요성이 증대되었다. 따라서 본 연구는 한-인도 AEO-MRA 체결에 의한 AEO-MRA활용요인이 수출입 기업들의 통관효율성에 어떠한 영향을 미치는지 살펴보았다. 수출입 기업들의 통관효율성 극대화를 위한 이론적 및 실무적 시사점을 제시하는데 주안점을 두면서 아래와 같이 연구표본을 수집하였다. (사)한국AEO진흥협회 회원사 리스트와 대구세관 수출입기업지원센터가 중심이 되어 서울세관, 부산세관, 광주세관 등을 통해 표본이 수집되었다. 7점 척도로 설계된 설문지는 2019년 12월부터 2020년 1월 23일 까지 배포되어 회수되었다. 불성실설문과 결측 부수를 제외한 총 119부를 실증분석한 결과 아래의 결과가 도출되었다. 첫째, 관세행정 역량 강화가 기업들의 수출입 신속성에 정(+)의 영향을 가졌고, 비관세 장벽 활용과 이해 향상이 기업들의 수출입 신속성에 정(+)의 영향을 보였다. 둘째, 수출입 신속성 향상이 통관효율성에 정(+)의 영향을 가졌고, 관세행정 역량 강화 또한 통관효율성에 정(+)의 영향을 보였다. 국내 수출입 기업들이 체감하는 한-인도 AEO-MRA혜택이 해외거래처부호 사전발급, 적기운송, 화물우선검사 등 다양한 부분에서 나타났으며, 인도 시장의 성장과 한-인도 AEO-MRA 체결에 따른 활용요인이 통관효율성에 어떠한 영향관계를 가지는지 살펴볼 필요가 있다. After the Korea-India AEO-MRA was signed, an opportunity was provided to ease non-tariff barriers and expand trade in Indian trade. As soon as the agreement was signed, trade between Korea and India was eased, and research needs were increased in consideration of Indian national characteristics in addition to studies of existing AEO-MRA utilization factors. Therefore, this study looked at how the AEO-MRA utilization factors of the Korea-India AEO-MRA by the signing of the Korea-India AEO-MRA affect the customs efficiency of exporters and importers. Research samples were collected as follows, with emphasis on presenting theoretical and practical implications for maximising customs efficiency of import and export companies. The list of member companies of the Korea AEO Association and the export and import business support center of the Dae-gu Customs were collected through the Seoul, Busan and Gwang-ju Customs. The questionnaire was distributed and recalled from December 2019 to January 23, 2020. The following results were derived from empirical analysis of a total of 119 parts. First, strengthening capacity of customs administration had a positive effect on the speed of companies" exports and imports, and the utilization of non-tariff barriers and improvement of understanding showed a positive impact on companies" Promptness of import and export. Second, improved import and export Promptness had a positive effect on customs efficiency, and enhanced capacity of customs administration also showed a positive effect on customs efficiency.

國際物流の環境変化と日本の稅關の對応策に關する硏究

李榮璨(Lee Young chan) 한국관세학회 2005 관세학회지 Vol.6 No.3

According to the magnification of the international trade by the expansion of WTO and FTA, we need to have a suitable tariff policy or a customs administration. These policies and administrations are able to contribute to the stability of the society or the security of the citizen. To correspond to these requests, it is necessary to grasp the environment from the various angles besieges the customs. Focusing on the international logistics and trade transactions, this article refers widely to the rearrangement of the changing trade's circumstances surrounding Japan, the importance of the crisis management and the development of a new technique. Also in this article, these policies and administrations are going to search for the countermeasures that can be used for customs administrations in a long term.

FTA 관세행정 변화와 관세청의 대응방안

이지석(Ji-Seok Lee),권종욱(Jong-Wook Kwon) 한국관세학회 2009 관세학회지 Vol.10 No.3

This paper considers the FTA Customs Administration Impact and Implications of the Korea Customs Service(KCS) using serMㆍSWOT analysis. In today's world, Customs Administrations around the world fulfill a multi-faceted role on behalf of their governments. They contribute to revenue collection, community protection, trade facilitation and national security. In line with the global trend of increasing FTAs and preferential trade including Korea-ASEAN FTA in effect and Korea-US FTA under negotiation, the Korea Customs Service released a plan to expand FTA-related customer service. This FTA is a bilateral or multilateral agreement which exclusively grants preferential treatments to trade among signing countries. It is a predominant form of RTAs (Regional Trade Agreements) these days and the most loose type of the regional economic integration. KCS, responsible for the actual implementation of FTA, plans to develop diverse business models viable under FTA environment and provide consulting service to clients to maximize their profits. This paper draws some implications to improve Korea's Customs Administrations.