관세행정소송의 변화추이와 주요쟁점

• 영문명: Trends and Issues of Administrative Litigation Related to Customs Duties - Based on the Supreme Court D/B -
• 발행기관: 한국무역연구원
• 저자명: 김재식(Jai-Sik Kim)
• 간행물 정보: 『무역연구』제9권 제3호, 45~66쪽, 전체 22쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2013.06.30

영문 초록

The purpose of this study is to find the trends and major issues of administrative litigation related to customs duties. For this study, the contents analysis method was adopted for the 93 precedents collected from the Supreme Court D/B. First, the number of lawsuits has been decreasing in the domains of collection, exemption and drawback. In the other hand, the number of legal conflicts has been maintaining the status quo in customs valuation and classification. Second, taxpayers often include the issue additionally which is the violation of the prohibition of retroactive taxation or the legal procedures for taxation by tax authorities. Third, some of the Supreme Court precedents play an important role in improving the related institutions. Fourth, the ratio of cases appealed by customs tax authorities is higher than the ratio by tax payers. In comparison, the winning ratio of customs tax authorities is a little bit lower. It should be noted that research results have the limitations of generalization and interpretation because this study is based only on the data base of the Supreme Court.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구 방법

Ⅳ. 변화추이와 주요쟁점

Ⅴ. 결론

참고문헌

키워드

Customs administrative litigation Contents analysis Supreme Court