Acknowledgement
This work was supported by 2019 Hannam University Research Fund.
References
- Chae, Hyung-Bok (2003), "A Study on the Inward and Outward Processing under the ED Customs Law", Journal of Korea Research Society for Customs, 4(3), 11-30.
- Cho, Sung-Jang and Chan-Hyuk Cho (2016), "A Study on the Relative Priority of Industrial Rules of Origin (RoO) and the Determinants of the Rules in Korea FTAs", Journal of Korea Research Society for Customs, 17(2), 93-108.
- Choi, Byung-Kwon and Byung-Moon Lee (2015), "A Case Study on FTA Verification of Origin and Countermeasures of Korean Companies", Journal of Korea Trade, 40(3), 203-224.
- Chung, Jae-Wan (2015), "A Study on the Propriety of Product Specific Rule (PSR) under FTA", Journal of Tax Studies, 15(3), 7-38.
- Chung, Jae-Wan (2018), "A Study on the Application of Customs Valuation Principles on FTA Rules of Origin Determination", Journal of Tax Studies, 18(4), 7-34.
- Codit O., D. Carrere, J. de Melo and Tumurchudur (2006), "Product Specific Rules of Origin in EU and US Preferential Trading Arrangement: An Assessment", World Trade Review, 199-225. https://doi.org/10.1017/S1474745606002758
- European Parliament (2011), Recommendation on the Draft Council Decision on The Conclusion of Free Trade Agreement between EU and Korea (A7-0034/2011), Brussel: Author.
- ICC (2010), ICC Rules for the Use of Domestic and International Trade Terms (ICC Publication, No.715), Paris: Author.
- Jang, Keun-Ho (2017), "A Study on the Tariff Drawback Safeguard of The Korea-EU FTA", Journal of Tax Studies, 17(4), 171-204.
- Kim, Deok-Jong and Hee-Ho Kim (2017), "Legal and Inferential Studies on Importer's Risk in Investigation of Origin on FTA", Journal of Korea Trade, 42(1), 69-98.
- Kim, Gu-Tae and Hyung-Rae Park (2017), "A Study on the Concept Establishment of the Intermediate Material in the rules of origin and the Wider Practical Application", Journal of Korea Research Society for Customs, 18(1), 139-158.
- Kim, Gyu-Rim and Hee-Ryang Na (2018), "The Effect of Cross-Commutation of Rule of Origin: Case Study of Korea-Canada FTA in terms of Auto Parts Import from U.S.", Journal of Korea Trade, 43(1), 109-130.
- Kim, Kwan-Woo and Chan-Hyuk Cho (2014), "A Substantive Analysis of Net Cost Method in Korea-US Free Trade Agreement and It's Application Scheme to the Korea Auto Industries", Journal of Korea Research Society for Customs, 15 (4), 81-98.
- Kim, Kyom-Soon and Jae-Wan Chung (2018), Export and Import Accounting and Tax Practice, Seoul: Yongwha Chose Tongram, 398-402.
- Kim, Tae-In and Suk-Tae Kim (2012), "A Case Study of Origin Approved Exporter based on Value Added Criteria of the Korea-EU FTA", Journal of International Trade & Commerce, 8(1), 1-25.
- Kim, Won-Joo and Hak-Min Kim (2018), "Research on Regional Value Contents by CEPA between Korea and India", Journal of Korea Research Society for Customs, 19(2), 101-112.
- Kwon, Soon-Kook (2018), "The Judgment Criteria and Origin Verification Cases on "Exceptional Circumstances" in Application of FTA Preferential Tariffs", Journal of Korea Trade, 43(3), 199-218.
- Lee, Ji-Soo (2015), "A Study on the Effect of Origin Verification on the Use of Free Trade Agreements", Journal of Korea Research Society for Customs, 11(3), 91-115.
- Lim, Mok-Sam and Sung-Chul Im (2016), "Countermeasures and Uses of Origin Cumulative Criteria in the Mega-FTA: Focused on SMEs' Overseas Expansion", Journal of Korea Trade, 41(5), 89-112.