기업의 연구개발 국제화 유형과 관세평가에 관한 판결례 분석

다국어 초록 (Multilingual Abstract)

Today’s increase in research and development investment and international movement of goods are causing disputes on tariff imposition. In the cases of R&D carried out overseas, R&D costs are paid apart from goods transactions, and in the cases of multinational corporations, the costs are paid for regardless of goods transactions. Thus determining whether to include R&D costs charges in the price actually paid of payable for the imported merchandise is uncertain. This study is designed to categorize the types of R&D activities considering Global Value Chains and examines the cases to draw out issues of customs valuation on R&D. R&D activities are classified into three groups; domestic companies importing products for R&D (type1), domestic companies paying R&D charges overseas (type2) and R&D costs of multinational corporations (type3). The findings are as follows. First, there was a difference in perceptions between the Korea Customs Service and the importers regarding the scope of R&D. In addition, the lack of a clear definition of the transactional relevance of the R&D expenditure was found to be the major cause of the disputes.

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