수입대행계약에 따른 납세의무자 판단에 관한 사례연구

초록

As the globalization of the latest international economy is accelerated, domestic advance of multinational corporations is expanded. When run business by Dealership form and Selling Agent form, duty payer judgment problem is happened. According to customs law article 19 the first clause, when introducer imports according to import vicarious execution contract, truster of import must becomes duty payer in principle. Nevertheless, when import agent becomes duty payer, agent generates next problem. First, this causes Customs Law article 19 the first clause, Customs law article 38 code, National Tax Fundamental Law article 14 regulation breach. Second, this causes Customs Law article 241 declaration regulation, Foreign Trade Act. article 11 the second clause, Foreign Exchange Transactions Act article 16, Addend value tax law article 16 code and article 17 regulation breach. This study presented various violations of tariff legislation and trade related laws by multinational corporation's domestic advance.

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