관세평가상 거래가격 배제 사유에 관한 연구

• 영문명: Condition or Consideration and Restriction In Customs Valuation
• 발행기관: 한국무역연구원
• 저자명: 김병철(Byung-Chul Kim) 김태인(Tae-In Kim)
• 간행물 정보: 『무역연구』제11권 제5호, 667~681쪽, 전체 15쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2015.11.30

영문 초록

If there is restriction on imported goods, Transaction Value Method cannot be used. If the value of Condition or Consideration can not be determined, Transaction Value Method can not be used. Restriction is distinguished from Condition or Consideration according to legislation. But, Both hardly can be distinguished in practice. It’s important to distinguish in view of indirect payments. At first we try to analyze the 7 cases that can not make Transaction Value Method impossible. Second, define Condition or Consideration and Restriction. according to Agreement and Korea’s Custom Law. Third, testify these definitions by actual cases in court and agreement. At last Conclusion is that Restriction is about Object of Contract, as Condition or Consideration is about indirect payment.

목차

I. 서론

II. 거래가격 부인 사유의 유형별 검토

III. 처분등 제한과 조건 또는 사정의 구별

IV. 사례 검토

V. 결론

키워드

Condition Consideration Customs Valuation Restriction