Korea Trade Review (무역학회지)

Korea Trade Research Association (한국무역학회)
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A study on dispute cases related to royalty and license fee when determining the Customs value of imported goods

수입물품 과세가격 결정시 권리사용료 관련 분쟁 사례에 대한 연구

  • Tae-Kun Ahn (Division of International Commerce, Pukyong National University)
  • 안태건 (부경대학교 국제통상학부)
  • Received : 2021.12.10
  • Accepted : 2021.12.24
  • Published : 2021.12.30
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Abstract

This study analyzed the recent precedents of the Korean Supreme Court's Royalty and License fee on this issue and presented implications for future taxation of Royalty and License fee and digital content imports related to reproduction rights. If the price related to imported goods and the price not related to them are combined, it is necessary to revise the statutes to supplement the allocation method of royalty and license fee. In addition, if there is an agreement or a back contract for intellectual property rights through the headquarters or branch office other than the trading party, a method of inducing the importer to voluntarily report it when reporting imports should be considered. Whether Royalty and License fee is taxed or not must be determined after examining the various contract details and circumstances of the transaction.

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References

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