관세법상 해외직구 및 해외구매대행 관련 최근 판결의 주요 쟁점 분석(관세등부과처분, 밀수입죄, 후발적 경정청구 등) (Some Legal Issues on Overseas Direct Online Shopping under the Customs Law)

서지정보

· 발행기관 : 한국관세학회
· 수록지 정보 : 관세학회지 / 23권 / 3호 / 3 ~ 18페이지
· 저자명 : 김상만

초록

정보통신기술(ICT)의 발달, 스마트폰의 대중화, 결제시스템의 발달 등으로 온라인 거래와 해외직구가급증하고, 해외직구 증가에 따라 해외구매대행도 성행하고 있다. 150달러 이하의 해외구매대행은 관·부가세 면제, 목록통관, 구매대행 수수료 기준 종합소득세 부과 등 다양한 혜택이 부여되는바, 해외구매대행의판단은 매우 중요하며, 관련 조세불복도 빈번히 발생하고 있다. 관세법에서는 신고납부한 세액이 과다한경우에는 경정청구제도를 통하여 세액을 경정할 수 있도록 함으로써 납세자의 구제권리를 보장하고 있는데, 경정청구에는 통상적 경정청구와 후발적 경정청구가 있다. 이 사건은 해외직구 및 해외구매대행 관련사건으로 수입화주의 판단이 발단이 되었고, 심사청구 및 제소기간 경과, 형사판결의 후발적 경정청구사유해당여부 등이 쟁점이 되었으며, 심사청구 2건, 형사소송 1건 및 행정소송 2건이 제기되었다. 형사소송은관세법 위반사건으로 실제 수입자(수입화주)의 판단이 쟁점이 되었고, 1차 행정소송은 관세등부과처분 취소소송이며, 2차 행정소송은 관세경정거부처분 취소소송이다.

영어초록

Online transactions and overseas direct online shopping are increasing rapidly due to the development of ICT, the spread of smartphones, and the development of payment systems, and overseas purchasing agencies are also prevalent. Overseas purchasing agency under $150 are given various benefits compared to“shopping mall transactions (or overseas direct purchases for sale)” such as list customs clearance, tariff exemption, etc.
Customs law provides the taxpayer with the right to remedy by allowing the tax amount to be corrected through the correction request if the reported tax amount is excessive. Correction claims include ordinary correction claims (or reduction or general correction claims) and late correction claims (or 'correction claims for late reasons), which are recognized when there is a change in the basis of calculation of tax base and tax amount due to late reasons. Customs law stipulates that“the transaction or act on which the tax base and tax amount were calculated in the initial report or correction is determined to be different by the judgment on the lawsuit (including reconciliation or other acts with the same effect as the judgment).” The instant case was concerning the overseas direct purchase and overseas purchase agency, and the initial issue was who was the import shipper, and the expiration of the period of review and complaint was also disputed. In criminal litigation, it was argued who was the import shipper under the custom law. The first administrative litigation was to cancel the imposition of tariffs, and the second administrative litigation was to cancel the post-correction disposition.

참고자료

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