• Korea Trade Review
• /
• v.44 no.2
• /
• pp.189-202
• /
• 2019

The Harmonized System comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. This study reviews the appropriateness of Korea Customs Service and Tax Tribunal's customs classification decisions concerning the interpretation and application of the Harmonized System for certain ITA goods. Korea Customs Service had classified arbitrary and had not applied in dubio pro reo principle. This paper finds that 57% of Korea Customs Service's classification decisions have erred. Korea government need to take measures to secure uniform interpretation of the HS and its periodic updating in light of developments in technology and changes in trade patterns. This paper suggest to amend customs law and regulation concerning classification committee.

• Journal of Digital Convergence
• /
• v.19 no.9
• /
• pp.181-188
• /
• 2021

Research and importance of legal services applied with AI so that it can be easily understood and predictable in difficult legal fields is increasing. In this study, based on the decision of the Tax Tribunal in the field of tax law, a model was built through self-learning through information collection and data processing, and the prediction results were answered to the user's query and the accuracy was verified. The proposed model collects information on tax decisions and extracts useful data through web crawling, and generates word vectors by applying Word2Vec's Fast Text algorithm to the optimized output through NLP. 11,103 cases of information were collected and classified from 2017 to 2019, and verified with 70% accuracy. It can be useful in various legal systems and prior research to be more efficient application.

• Asia-Pacific Journal of Business
• /
• v.14 no.4
• /
• pp.401-412
• /
• 2023

Purpose - The purpose of this study is to analyze cases and suggest implications regarding the exclusion of the agreement tax rate according to the processing process standards of the FTA rules of origin. Design/methodology/approach - In this study, cases in which export and import companies were excluded from applying the agreed tax rate due to the application of processing operation standards after the application of the FTA were analyzed, focusing on the Tax Tribunal precedents, and a literature study was conducted. Findings - The results of this study analyzed through cases of appeal and verification of exclusion from application of the agreement are as follows. Research implications or Originality - Research on FTA cases is active, but this study is differentiated in that it focuses on analyzing cases of exclusion from application of negotiated tax rates based on meeting the processing process standards applied to fields such as textiles and chemicals in FTA.

• Management & Information Systems Review
• /
• v.35 no.2
• /
• pp.67-81
• /
• 2016

The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

• Management & Information Systems Review
• /
• v.38 no.4
• /
• pp.61-78
• /
• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• International Commerce and Information Review
• /
• v.19 no.2
• /
• pp.145-166
• /
• 2017

The FTA conventional tariffs shall be applied that the imported goods are subject to the conventional tariffs under any agreement, and the origin of the good is the contracting state in accordance with the criteria for determination origin under any agreement. An importer who intends to be eligible for the application of a conventional tariff shall file a request for the application of a conventional tariff with the head of the competent customs house before the relevant import declaration is accepted. The purpose of this study is to examine the legal standard and verification cases for the judgement of the tax tribunal of FTA conventional tariffs. Through this study, this paper is to provide several implications for companies seeking the benefits of FTA conventional tariffs. The Korean companies to do the following: confirm the effective requirements for direct transport of goods through non-parties under the Korea EU FTA, confirm the criterion for application of conventional tariffs such as certificate of origin and claims for ex post facto conventional tariffs under the Korea US FTA, confirm the issuer of origin declaration and the recognition of origin declaration of bill of lading under the Korea EU FTA, utilize the tax appeal system by denial of FTA conventional tariffs, and prepare the discrepancies in interpretation of legal standard under FTA and FTA Special Customs Act.

• Journal of Arbitration Studies
• /
• v.18 no.3
• /
• pp.117-138
• /
• 2008

This study lies on building the International Standardization of China Arbitration System for improving a relationship of mutual trust and the safety trade between China and other worldwide countries, especially, South Korea as their one of the biggest trading partners through the comparative analysis of China and UNCITRAL Arbitration Law. In this analysis, the differences from China and UNCITRAL in arbitration law are like belows ; lack of arbitrator's international mind, the limitation of private property right, prohibition of Ad. hoc arbitration, arbitrator's biased nationalism, localism, and their short specialties. a deficiency of the objectiveness for arbitrator's election, a judgement rejection of claimants by using nonattendance and walkout, impossibility of prior and temporary property custody for execution of arbitration award. etc. For the improvement of the International Standardization of China Arbitration, this paper propose as follows: 1) Extension of private property right, reorganization of tax system, realization of open competition, exclusion of 'Sinocentrism', globalization of arbitration system 2) The abolition of old fashioned bureaucracy with approval for ad.hoc arbitration 3) An education for arbitrator's internationalization, specialty, and to promote legal knowledge 4) A settlement of the third country arbitrators' selection for reflecting interested party's decision by the court in a selection system of arbitration committee. 5) Institutionalization of arbitration judgment that prevent for claimant's avoidance by using a withdrawal and an intentional absent 6) A permission of the right of claimant's court custody directly before the begging of arbitration request for the prevention for destruction of evidence and property concealment 7) Grant of the arbitration tribunal's interim measures of protection for private property preservation to the third party, proof security, prevention from the loss that selling the corruptible goods 8) Improvement of arbitration's efficiency from the exclusion of the obstacles that are forgery, concealed evidence, and arbitrator's bribe taking Lastly, I hope that this study will serve to promote friendly economic relationship between China and South Korea and strive for international equilibrium through the achievement of China Arbitration's International Standardization. I will finish this paper with a firm belief that this will lead to more advanced studies.

• Korea Trade Review
• /
• v.42 no.4
• /
• pp.93-114
• /
• 2017

Under the FTA agreement, preferential tariffs between FTA members will result in tariff reductions. In order to ensure the stable use of the FTA tariff system, it is necessary for the customs authorities to determine whether the origin goods are clearly applicable. This study analyzed the procedure of appeal according to the origin verification system based on the decision made by Korea Customs Service and Tax Tribunal. From this, we examined whether the rate of re-claiming a case rejected in the 'Review System of the Legality Before Taxation' differs. In addition, we carried out a quantitative analysis using bootstrapping technique in order to overcome the scarcity cases of verification of origin among FTA members. The implications of this paper are summarized as follows: First, we tested the hypothesis that the re-claiming rate of Western countries is higher. Second, some issues represented higher re-claiming rate. Third, there was no significant difference between the verification group and the re-claiming rate. Finally, even if an applicant makes a claim again, there is a possibility of being rejected again.