원산지 규정의 가공공정기준에 따른 FTA 적용배제에 관한 사례 연구

• 영문명: A case study on the exclusion of FTA application base on the processing operation of the rules of origin
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 박세현(Se-Hyun Park)
• 간행물 정보: 『아태비즈니스연구』제14권 제4호, 401~412쪽, 전체 12쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2023.12.31

영문 초록

Purpose - The purpose of this study is to analyze cases and suggest implications regarding the exclusion of the agreement tax rate according to the processing process standards of the FTA rules of origin. Design/methodology/approach - In this study, cases in which export and import companies were excluded from applying the agreed tax rate due to the application of processing operation standards after the application of the FTA were analyzed, focusing on the Tax Tribunal precedents, and a literature study was conducted. Findings - The results of this study analyzed through cases of appeal and verification of exclusion from application of the agreement are as follows. Research implications or Originality - Research on FTA cases is active, but this study is differentiated in that it focuses on analyzing cases of exclusion from application of negotiated tax rates based on meeting the processing process standards applied to fields such as textiles and chemicals in FTA.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경 및 연구의 차별성

Ⅲ. 사례연구 검토

Ⅳ. 사례분석 및 시사점

Ⅴ. 요약 및 결론

References

키워드

FTA Disobey Processing operation Specific Processes Rules of Origin