관세행정소송의 변화추이와 주요쟁점

Trends and Issues of Administrative Litigation Related to Customs Duties - Based on the Supreme Court D/B -

The purpose of this study is to find the trends and major issues of administrative litigation related to customs duties. For this study, the contents analysis method was adopted for the 93 precedents collected from the Supreme Court D/B. First, the number of lawsuits has been decreasing in the domains of collection, exemption and drawback. In the other hand, the number of legal conflicts has been maintaining the status quo in customs valuation and classification. Second, taxpayers often include the issue additionally which is the violation of the prohibition of retroactive taxation or the legal procedures for taxation by tax authorities. Third, some of the Supreme Court precedents play an important role in improving the related institutions. Fourth, the ratio of cases appealed by customs tax authorities is higher than the ratio by tax payers. In comparison, the winning ratio of customs tax authorities is a little bit lower. It should be noted that research results have the limitations of generalization and interpretation because this study is based only on the data base of the Supreme Court.