관세평가상 거래가격 배제 사유에 관한 연구: 처분 등 제한과 조건 또는 사정을 중심으로

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.

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