미국 납부세액정산제도의 분석 및 도입에 관한 연구

A Comparative Study of the Korea and U.S.A on Liquidation

This study compared the Customs Liquidation of U.S.A and Customs Audit Korea. As a result, we suggested 4 plans for Liquidation's efficient introduction of U.S.A. First, the Korea Customs Administration will have to establish concept about "Correction". Second, the Korea Customs Administration will have to integrate customs audit and customs payment formality. Third, the Korea Customs Administration will do though promote correction procedure to correction system to derive accuracy raising of customs payment. Fourth, the Korea Customs Administration will have to give legal meaning of correction to introduce correction system.