관세법상 보세구역의 성격과 국가간 거래에서의 과세가격의 결정방법- 대법원 2019. 8. 14. 선고 2019두40178 판결을 중심으로 -

Abstract

In accordance with the Customs Law, bonded areas are treated differently from those domestic areas for customs clearance purposes. Thus, in practice, confusion may arise in distinguishing between transactions within the bonded area and cross-border transactions. Particularly, in determining the customs value for customs duties, there are many false claim cases because of inaccurate distinguishment of these transactions. Therefore, this paper introduces the Supreme Court's 2019. 8. 14. 2019 Doo 40178 decisions, which is a matter of acquiring goods through an auction in a bonded area, and analyzes differences between transactions within bonded area and transactions between countries in determining customs values and characteristics of the bonded area. As a result, it is argued that, in determining the customs value for customs duties, the customs values should be determined based on the actual cross-border transaction since the bonded area is only a zone that reserves the right to collect customs duties under the domestic regulations. In addition, there are cases where there is a misunderstanding of the structure of the Customs Law and the legal principle of the judgment, which leads to a misunderstanding that the Korean Customs Law complies with the First Sale Rule in cross-border transactions. Therefore, it is explained that the customs value is determined based on the Last Sale Rule rather than the Bona-fide Sale Rule or the First Sale Rule in the actual cross-boarder transportation transactions. This paper summarizes how the customs value should be viewed through reviewing interpretation of the WCO and domestic and foreign theories and legislative examples. It is meaningful that the confusion in practice and related arguments are summarized through reviewing the target judgment as the Korean Customs Law is almost composed of a single law system.