관세법상 연대납세의무에 대한 연구

다국어 초록 (Multilingual Abstract)

The purpose of this study is to review the joint and several obligation for tax payment in Customs Act. According to Article 19. Liable Duty Payer is (1) A person who falls under any of the following subparagraph shall be liable payer of customs duties.
With regard to goods for which an import declaration has been filed, the owner who has imported said goods(in the case of the owner is unknown, it is the person who falls under any of the following subparagraph. Hereinafter same in this Article) : Provided, That when the domicile or temporary domicile of the owner who has imported the said goods is unknown, or when the import declarant fails to identify the owner, in the case of any deficiency of customs duties paid or payable with respect to goods which have been brought into Korea upon acceptance of import declaration or release upon release approval prior to acceptance of import declaration pursuant to the provisions of Article 252, the import declarant shall be liable to pay the customs duties thereon jointly with the owner of the said goods;
We point out the problems on the joint and several obligation for tax payment in Customs Act, and suggest the improvements.

참고문헌 (Reference)

1 류수현, "합목적성을 결여한 처분 등" 한국관세무역연구원 (410) : 2004

2 김기인, "한국관세법" 한국관세무역연구원 2005

3 나성길, "조세입법론에 관한연구 -조세입법원칙과 그 적용을 중심으로" 경희대학교 대학원 1999

4 김두형, "조세법상 연대납세의무와 연대납부책임" 1992

5 송쌍종, "조세법론" 법문사 1991

6 임승순, "조세법" 박영사 2001

7 관세청, "일본관세법 해설" 2002

8 김완석, "연대납세의무의 해석상 논점" 시립대 법률행정연구소 2001

9 김재식, "실질과세원칙에 기초한 관세의 납세의무자 판례연구" 한국관세사회 (139) : 2006

10 최명근, "세법학총론" 세경사 2005

11 이창희, "세법강의" 박영사 2005

12 송선욱, "미국세관의 관세사 법규준수 관리에 대한 고찰" 한국관세사회 (135) : 2005

13 여주호, "논술 관세법" 21 : 2002

14 정재호, "관세법해설" 세대출판사 2005

15 이종익, "관세법조문해설" 협동문고 2001

16 한국관세포럼, "관세법강의" 삼일인포마인 2004

17 오태호, "관세법" 관세청 국세공무원교육원;협동문고 2003

18 이춘삼, "관세납세자제도의 개선에 관한 연구" 23 (23): 2000

19 "http://www.riss4u.net"

20 "http://www.moleg.go.kr"

21 "http://www.kcnti.or.kr"

22 "http://law.customs.go.kr"

23 관세청, "KYOTO 협약 일반부속서 이행지침(Guideline)" 2000

24 한국무역협회, "EC공동관세규정(EC Customs Code)" 1993