관세체납해소 방안에 관한 법적 연구

• 영문명: The Study on the Legal research for the Arrears Customs Duties Solution of the Transgression
• 발행기관: 한국통상정보학회
• 저자명: 라공우(Kong-Woo La) 이선표(Seon-Pyo Lee) 홍길종(Gil-Jong Hong)
• 간행물 정보: 『통상정보연구』제11권 제4호, 263~287쪽, 전체 25쪽
• 주제분류: 사회과학 > 무역학
• 파일형태: PDF
• 발행일자: 2009.12.30

영문 초록

This paper aims at examining whether the current Korean customs punishment system is appropriate and reasonable for eliminating customs offenses, such as smuggling, and explores ways to improve the penal provisions of customs law. The current multiple fine system, governed by the penalty for evasion of customs duty, penalty for abatement and exemption by fraud or unfair practices and penalty for drawback by fraud or unfair practices, clearly violates a sense of responsibility and the constitutional principle of no excess punishment. Therefore it should be changed to a fixed fine system and confiscate and collect in addition the items with customs evasion and exemption by fraud or unfair practices.

목차

Ⅰ. 서론

Ⅱ. 관세의 국가재정기여와 관세체납처리과정

Ⅲ. 관세행정벌 제도와 관세체납 범칙물품 체납 해소방안의 법적 검토

Ⅳ. 관세체납 범칙물품 처리 과정의 문제점과 개선방안 검토

Ⅴ. 결론

참고문헌

Abstract

키워드

Arrears Customs Duties Solution Arrears Customs Duties