관세법상 거래가격 요건의 입법 프레임 전환에 관한 논의

다국어 초록 (Multilingual Abstract)

This study discussed an alternative that enables the burden of proof between the customs authorities and tax payers to be divided equitably and that also encourages sincerity by tax payers in submitting customs data. The presented alternative is to shift the framing of legislation in a direction that would bring the description style on the transaction value requirements under the Customs Act in line with the description style of WTO Customs Valuation Agreement. The theoretical ground of the alternative is the framing effect. This study applied an investigation of the relevant laws, regulations, and literature as well as an expert debate conference method related to customs valuation.
With regard to the criteria for judging whether to recognize or rule out an importer’s transaction value as the customs value, the Customs Acts of the U.S.A. and the EU as well as the current WTO Customs Valuation Agreement adopt positive framing. Meanwhile, the Customs Acts of Korea and Japan adopt a type of negative framing.
In a lawsuit on whether to rule out or to recognize the transaction value of imported goods, the framing of Article 30 of the Customs Act, which has become the standard of judgment, may affect tax compliance by tax payers and the attitude of the judge on the lawsuit. A synthesis of the results of this study and expert opinions is that it is desirable to shift the legislation structure of articles related to transaction value to the positive framing that has been adopted by the WTO Customs Valuation Agreement and many foreign countries.

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