물품이 보세구역에 보관되어 있는 동안 행해진 판매의 관세평가 - 대법원 2021. 2. 4. 자 2020두51242 판결

Abstract

The target judgment determines that the transaction value method can be applied based on the transaction value concluded on the goods stored at the bonded area, and is considered to have great precedent value. In the target judgment, it was the subject of dispute whether the goods were considered imported because they had already entered the domestic bonded area or not because they had not been cleared yet. The target judgment saw that clearance were done when they were brought in from bonded areas faithfully to the text of the law, and that the transaction value of sales concluded at that time could be used for customs valuation purposes. This position is the same as the legislation of the European Union and considered reasonable. In particular, in terms of facts, the Plaintiff did not put price differently depending on whether the goods were in the domestic bonded area or abroad, and the cost incurred in the bonded area was not included in the transaction value, making it difficult to regard the intended transaction as a tax avoidance. Therefore, it is believed that the results of interpretation according to the principle of strict interpretation, which is the basic principle of tax law interpretation, can be accepted. However, unlike the target judgment, there may be issues that are abused for tax avoidance, and I think the remaining issue of the target judgment is to consider ways to properly cope with such types of transactions.