통상법,제도 : 한,EU FTA하에서의 협정관세적용을 위한 직접운송 요건의 충족여부에 관한 사례연구

한상현 ( Sang Hyun Han ) 한국통상정보학회 2013 통상정보연구 Vol.15 No.2

FTA(Free Trade Agreement) of South Korea and European Union(EU) took effect from July 1, 2011. Korea signed a contract FTA with the European Union by first among Asian country, and Korea·EU FTA is evaluated that it is wide, comprehensive and high level FTA. Therefore, Korea·EU FTA will become FTA that dimension is high, and FTA fermentation with the European Union may activate the Korean economy through extension of export. By the way, in Korea·EU FTA, the stipulations on import and export clearance system is different compared with other FTA. Therefore, exporter and importers should compare thoroughly on essential factor of origin standard and preferential tariff which is set in FTA Agreement. In this study, I analyzed “conditions of direct transport” that is prescribed in article 13 of Korea·EU FTA. Particular, I analyzed recently example of appeal for review that decision is made in the Korea Customs Service(KCS). Laying stress on counter measure of business, conclusion in this study is as following. First, companies must understand correctly a single consignment and a single transport document under Korea·EU FTA. Second, companies must not analyze wrong `conditions of direct transport`. Third, when simplicity transshipment or temporary custody is consisted, companies must secure documentary evidence as soon as possible. Fourth, in case goods pass third country, companies must understand uprightly `a single consignment`. Finally, companies should keep in mind to truth that European Union and EFTA are different FTA.

한․EU FTA하에서 협정관세적용을 위한 직접운송 요건의 충족여부에 관한 사례연구

한상현 한국통상정보학회 2013 통상정보연구 Vol.15 No.2

FTA(Free Trade Agreement) of South Korea and European Union(EU) took effect from July 1, 2011. Korea signed a contract FTA with the European Union by first among Asian country, and KoreaㆍEU FTA is evaluated that it is wide, comprehensive and high level FTA. Therefore, KoreaㆍEU FTA will become FTA that dimension is high, and FTA fermentation with the European Union may activate the Korean economy through extension of export. By the way, in KoreaㆍEU FTA, the stipulations on import and export clearance system is different compared with other FTA. Therefore, exporter and importers should compare thoroughly on essential factor of origin standard and preferential tariff which is set in FTA Agreement. In this study, I analyzed ‘conditions of direct transport' that is prescribed in article 13 of KoreaㆍEU FTA. Particular, I analyzed recently example of appeal for review that decision is made in the Korea Customs Service(KCS). Laying stress on counter measure of business, conclusion in this study is as following. First, companies must understand correctly a single consignment and a single transport document under KoreaㆍEU FTA. Second, companies must not analyze wrong ’conditions of direct transport'. Third, when simplicity transshipment or temporary custody is consisted, companies must secure documentary evidence as soon as possible. Fourth, in case goods pass third country, companies must understand uprightly 'a single consignment'. Finally, companies should keep in mind to truth that European Union and EFTA are different FTA. FTA상의 특혜관세 혜택을 누리기 위해서는 무엇보다도 수출입기업 스스로가 해당 FTA협정상의 원산지 규정 등에 대한 내용을 정확히 이해하고 올바로 활용할 수 있는 능력을 배양하는 것이 중요하다. 또한 FTA는 본질적으로 기업들에게 혜택을 주는 제도이지만 그에 따른 의무와 엄격한 충족을 전제로 하는 것이기 때문에 협정상 선결요건의 정확한 이해와 적용도 중요하다. 본 연구는 한ㆍEU FTA 원산지의정서 제13조에 규정되어 있는 직접운송 요건을 충족하는지의 여부와 관련하여, 최근 관세청에 접수되어 결정이 내려진 심사청구사례를 분석하는 것이다. 이를 위하여 우선 한ㆍEU FTA하에서 원산지규정과 협정관세적용을 위한 직접운송 요건의 적용 법리를 분석을 토대로, 본 사례의 사실관계와 대상결정 및 본건 관련법령과 결정내용을 상세하게 분석한 후, 본 사례가 수출입기업들에게 주는 시사점과 실무상의 대응책 및 제도적 보완방안을 구체적으로 제시하고자 한다. 한편 본 연구는 국내외 학술문헌을 분석도구로 활용하는 문헌분석적 연구방법과 한ㆍEU FTA 협정문의 주요내용을 법리적으로 분석하는 법리적 연구방법을 주로 채택하였다. 이외에 문헌연구의 한계를 극복하고 객관성을 향상시키기 위하여 심사청구되어 관세청이 결정한 최근의 사례를 분석하여 관련분야에 인용하는 사례분석적 연구방법도 병행하였다.

한·EU FTA 협정관세율 적용 배제에 관한 판례 분석과 정책적 시사점:원산지 신고서 하자를 중심으로

권혁 한국무역학회 2026 무역학회지 Vol.51 No.1

본 연구는 한ㆍEU FTA 협정 관세율 적용 배제에 관한 판례를 분석하여 원산지 신고서에 대한 하자 판단 구조, 인증수출자 자격의 진정성, 국제 간접 검증 결과의 법적 의미를 파악해 보고자 하였다. 한편, 이번 연구를 수행하기 위해 조세심판원 판례를 분석하였다(결정례: 인천세관, 조심-2024-26).분석 결과, 수입자는 특혜관세를 적용받고자 원산지 신고서를 제출할 때, 단순히 서류를 제출하는 것을 넘어 원산지 신고서 유효성에 대한 확인 의무, 원산지 결정 기준의 적정성 확인(실질적 요건) 등 주의의무가 수입자의 법적 책임을 결정하는 핵심 요소로 확인되었다. 특히, 수입자는 관세 당국에 의해 원산지 증명 능력이 있다고 인증한 수출자인지 확인한 후 협정 관세율의 적용 신청을 해야 하는 것으로 나타났다. 또한, 인증수출자의 원산지 신고서의 허위 발급으로 수입자가 원산지 신고서의 위변조 사실을 몰랐다고 하더라도 처분청이 협정관세율의 적용을 배제하고 기본관세율을 적용하여 관세 등을 부과한 처분은 조세법률주의 및 근거과세 원칙에 위배되지 않는 것으로 확인되었다. 다음으로 본 연구는 원산지 신고서의 하자 판단 기준을 살펴보고, 조세심판원이 수입자의 주의의무를 어떻게 평가하였는지 고찰했다는 점에서 연구의 의의가 있다. Purpose - This study analyzes case law concerning the exclusion of preferential tariff treatment under the Korea–EU FTA. It aims to identify the framework for assessing defects in the origin declaration, the authenticity and legal significance of Approved Exporter status, and the legal implications of international indirect verification results. Design/Methodology - To achieve this purpose, this study analyzes a Tax Tribunal decision (Incheon Regional Customs, Case No. 2024-26), focusing on the reasoning applied in denying preferential tariff treatment. In particular, the analysis examines how the Tax Tribunal evaluated the origin declaration, Approved Exporter status, and the results of international indirect verification. Findings - The analysis reveals that importers seeking preferential tariff treatment are required to go beyond the mere submission of documents. In particular, the importer’s duty of care—such as verifying the validity of the origin declaration and the legitimacy of Approved Exporter status—was identified as a decisive factor in denying preferential tariff treatment. Originality/value - This study contributes to the literature by clarifying the criteria for determining defects in the origin declaration and by demonstrating how the Tax Tribunal evaluates the importer’s duty of care under the Korea–EU FTA.

환황해권 경제협력 강화를 위한 한중경제협력단지 조성과 법제지원 방안

윤성혜 ( Yun Sung Hye ) 홍익대학교 법학연구소 2014 홍익법학 Vol.15 No.4

Recently, the plan for Korea-China economic cooperation(KCEC) is being discussed actively. Particularly, after Chinese President Xi Jin Ping visited Korea on July of this year, the lively discussion of proposal to build KCEC area in Sae Man Geum of Korea is taking place. Both of Korea and China is expecting that Sae Man Geum KCEC area will grow as a core stronghold of economic cooperation as well as investment. Meanwhile, China is making an effort to build the demonstration areas for Korea-China-Japan economic cooperation in San Dong which adjoins the Yellow sea. Hereby, the pillar of both con tries for making the pan-yellow sea area economic cooperation has been prepared. In order to succeed in economic cooperation further efficiently, the establishment of institutional foundation is more likely to be an important matter. China determined fundamental policy for the demonstration area based on 《A Basic Plan to Build the Demonstration Area for China-Japan-Korea Regional Economic Cooperation in San Dong Blue Economic Area(在山東半島藍色經濟區建設中日韓區域經濟合作實驗區的광架方案)》. Even though the specified implementation law applied to KCEC area is not yet legislated, the discussion about it is already in progress between the local governments of both countries. With the regard to Sae Man Geum KCEC area, on the other hand, they only shared the common view, but not conclude any agreement between the governments. Under the circumstance, not only to understanding the current situation of the economic cooperation between the countries, but also to discuss the legislative supporting method would have significant implication in order to strengthen pan-yellow sea area economic cooperation. Thus, this paper overviews recent development of KCEC areas around the pan-yellow sea at first. And then it researches the economic cooperation related policies and legislations of both countries focused on those of San Dong Blue economic area in China. Finally, it analyzes the supporting methods in legislation and policy in order to build KCEC in Sae Man Geum successfully.

한·아세안 FTA하에서 소급발급 원산지증명서의 유효성에 관한 사례연구

한상현(Sang-Hyun Han) 한국관세학회 2016 관세학회지 Vol.17 No.2

This study analyzed the effectiveness of issued retrospectively Certificate of Origin(C/O) for the application of preferential duty under the Korea․ASEAN FTA, focusing on the recent case of appeal for review determined by the Customs Headquarters. Conclusion in this study is as follows. First, importers(companies) must correctly understand the laws that apply preferential tariff arrangements under the Korea․ASEAN FTA, and should be deeply aware of the requirements and the importance of a valid Certificate of Origin under the Korea․ASEAN FTA. And importers should be strongly request that Certificate of Origin be issued within the deadline, and should be checked from time to time the progress that these documents are issued. If there are problems with the C/O has already been issued, the importer should request a re-issuance of the C/O. Second, customs authorities should thoroughly check the adequacy of the Certificate of Origin when customs authorities approve the application of the preferential tariff under the Korea․ASEAN FTA, and should be amend the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (the FTA Customs Act on Special Cases) in order to ensure that the FTA agreement flexibly interpreted and applied. And in order to improve the utilization of the Korea․ASEAN FTA, if the issuing authority of the C/O in the exporting country responsible for the delay in the issuance of a C/O, the customs authorities need to revise the Agreement in order to avoid being totally denied the effectiveness of the Certificate of Origin.

권중달 교수 정년기념 특집호 : 논문 ; 명대 지식인의 조선 인식과 양국의 방북정책

이경룡 명청사학회 2006 명청사연구 Vol.0 No.25