관세소송 이행시 관세사 활용 방안에 관한 연구

A Study on the Process of Litigation of Customs by Customs Attorney

As the legal system is open, the most important task in case of litigation of customs is to secure attorney's specificity. Therefore the field of attorney's business should be specified and sophisticated. As an attorney, he/she acquires general and professional knowledge from years of experiences in practical affairs and offers good legal services with moderate fees. By the virtue of these factors, the client's right of property, justice claims and choices would be protected by the customs attorney. In this paper, chapter III refers to necessity of customs litigation by attorney in the area of attorney's independence, specificity, the protection of right and consistency. Chapter IV reviews the current conditions of domestic and foreign markets in tax litigation and presents improvement plan of customs litigation. Chpater V deals with betterment of customs attorney's examination, education, practical use of law school, expansion of customs attorney's territory and the partnership with other licensed professionals.