글로벌공급망과 덤핑 판정시 관련 쟁점

Abstract

This study focuses on the change from the traditional global supply chain management emphasizing efficiency to a new global supply chain emphasizing effectiveness and stability, and examines the problem that the aspect of global supply chain change could affect the dumping margin calculation. The fact that changes in the global supply chain are currently being in progress and in the early stages makes it difficult to conduct research with a deductive system by observing or drawing a bird's eye view of actual cases related to dumping margin calculation affected by any change of global supply chain, and therefore a methodology was chosen to dig into the two global supply chain issues and then to examine two issues on the dumping margin calculation to be affected by the two global supply chain issues. Firstly, the rapid increase in costs and expenses caused by bottlenecks in the global supply chain is linked to the calculation of the dumping margin, and then it is pointed out that the methodology for measuring costs and expenses is not unified nor coherent in the current anti-dumping agreement and practices, and this study attempts to understand the current practices through a comparison between historical cost principle and current (replacement) principle, which are used in economics and accounting. Secondly, with example of friendshoring in the process of reorganizing the contemporary global supply chain, the way how to calculate normal values in cases of exports via intermediate countries and multi-country productions by multinational companies is examined through the Anti-Dumping Agreement and U.S. regulations.