관세사 직무보조자의 수입신고누락에 따른 가산세부과 적정성 여부에 관한 사례연구

• 영문명: A case study on the propriety of additional tax about the mistake of import clearance declaration by customs broker's assistants
• 발행기관: 한국무역연구원
• 저자명: 한상현(Sang-Hyun Han)
• 간행물 정보: 『무역연구』제9권 제3호, 1~23쪽, 전체 23쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2013.06.30

영문 초록

The purpose of this study is to examine a case study on the propriety of additional tax about the mistake of import clearance declaration by customs broker's assistants. Now, Korean's customs broker is saying 98% of importation and 90% of more than export clearance procedure. This is about 900 Customs brokers and 6,500 customs broker's assistants are dividing customs procedure that the customs authorities should handles. Actually, customs clearance for import and export is achieving Customs broker's assistants in korea tariff administration. Therefore, it is important that Customs broker's assistants plain oneself improves special knowledge and business capability to improve quality of service about consignors and to prevent risk of tariff business fundamentally. In this study, recently, I concentrically analyzed appeal for review example of The Board of Audit and Inspection of Korea. Also, in this study, I wish to submit registration point and plans that should be supplemented systematically giving to person concerned who this example is involved concretely.

목차

Abstract

Ⅰ. 서론

Ⅱ. 사실관계 및 대상결정

Ⅲ. 관세신고납부제도와 가산세 법리 및 직무보조자의 업무대리

Ⅳ. 본건 관련법령 및 결정분석

Ⅴ. 시사점 및 정책적 제언

Ⅵ. 결론~요약 및 한계~

참고문헌

키워드

Customs Practitioners Customs Assistants Customs Broker