관세법의 이해와 적용(5판)

Chapter 1
관세법총론
▶제1절 관세법의 관리대상과 통관절차 / 14
q 무역과 상품의 이동······························································································· 14
w 통관의무의 발생···································································································· 14
e 관세법의 주요용어································································································ 15
▶제2절 관세법의 특성 / 18
q 행정법적 성격······································································································· 18
w 조세법적 성격······································································································· 19
e 국제거래법적 성격································································································ 20
r 실체법 및 절차법적 성격····················································································· 20
t 형사법적 성격······································································································· 21
y 그 밖의 법적 성격································································································ 21
▶제3절 관세법의 적용구조 / 22
q 관세법령의 구성··································································································· 22
w 관세법의 특례를 규정하고 있는 법령·································································· 23
e 관세법에서 준용하는 법률···················································································· 24
r 다른 법률의 위임에 의한 집행············································································· 24
▶제4절 관세법의 적용원칙 / 26
q 관세법 적용의 기본원칙······················································································· 26
w 과세형평과 합목적성 고려의 원칙······································································· 27
e 소급과세금지의 원칙···························································································· 27
r 신의성실의 원칙··································································································· 28
t 세관공무원 재량의 한계······················································································· 29
▶제5절 기타 관세법의 총칙 규정 / 30
q 기간 및 기한의 계산···························································································· 30
4
w 서류의 송달··········································································································· 31
e 서류의 보관··········································································································· 33
r 내국세 등의 징수·································································································· 34
기|출|문|제 / 37
Chapter 2
보세제도
▶제1절 국제항과 국제무역선 등의 입출항 / 42
q 관세법의 운송수단································································································ 42
w 국제항··················································································································· 43
e 국제무역선(기)의 입출항절차··············································································· 43
r 관세통로 지정과 육상을 통한 국경출입······························································· 47
t 선박용품 및 항공기용품······················································································· 48
▶제2절 보세구역 / 48
q 보세구역의 종류··································································································· 49
w 보세구역의 성립과 효력의 상실··········································································· 58
e 자율관리 보세구역제도와 보세사········································································· 63
▶제3절 보세운송제도 / 65
q 보세운송의 의의···································································································· 65
w 보세운송절차········································································································· 65
▶제4절 보세화물에 대한 통제 / 67
q 물품의 하역··········································································································· 69
w 선박용품 및 항공기용품의 하역 등······································································ 70
e 외국물품의 장치 ·································································································· 70
r 물품의 반출입신고와 화물정보의 제공································································· 71
5
Contents
t 견본품의 반출 ····································································································· 72
y 보수작업················································································································ 72
u 장치물품의 해체ㆍ절단 또는 폐기······································································· 73
i 보세구역 장치물품의 수입신고 의무···································································· 74
o 장치기간의 제한과 강제매각················································································ 75
p 물품의 반출··········································································································· 79
Q 몰수품 및 국고귀속물품의 처분··········································································· 80
W 보세운송업자의 등록과 관리················································································ 80
E 물품 또는 운송수단에 대한 검사 등···································································· 81
R 물품의 유치 및 예치····························································································· 81
기|출|문|제 / 83
Chapter 3
수출입통관절차
▶제1절 수입통관 / 90
q 수입신고················································································································ 90
w 세관장 등의 과세자료 요청 등············································································· 98
e 신고물품의 검사와 심사····················································································· 102
r 수입신고의 수리와 관세납부·············································································· 105
t 수입신고의 취하와 각하······················································································ 107
y 통관절차의 특례·································································································· 108
u 수출입물품의 원산지관리····················································································· 111
i 수입통관의 예외·································································································· 117
o 간이통관··············································································································· 121
p 수입 통관물품에 대한 사후관리········································································· 123
6
▶제2절 수출통관 / 127
q 물품의 장치와 요건확인······················································································ 127
w 수출신고·············································································································· 128
e 신고물품의 검사와 심사······················································································ 129
r 수출신고필증의 교부··························································································· 130
t 적재물품의 관리·································································································· 131
y 특수형태의 수출과 간이수출통관······································································· 132
u 수출물품에 대한 환급························································································· 134
▶제3절 반송통관 / 136
q 반송이 필요한 경우····························································································· 136
w 반송의 신고········································································································· 138
e 심사 및 검사와 신고수리 ·················································································· 138
기|출|문|제 / 142
Chapter 4
관세의 납세제도
▶제1절 납세의무의 확정 / 150
q 관세의 과세요건과 납세의무의 확정·································································· 150
w 관세의 과세물건과 적용법령·············································································· 154
e 납세의무자··········································································································· 156
▶제2절 납부세액의 변경 / 164
q 납부세액변경의 개요··························································································· 164
w 납세의무자에 의한 세액변경··············································································· 166
e 세관장에 의한 세액변경[更正]············································································· 167
7
Contents
▶제3절 가산세 / 171
q 가산세의 의의······································································································ 171
w 가산세의 적용····································································································· 172
e 가산세의 감면····································································································· 175
▶제4절 관세의 징수 / 177
q 관세의 납부기한·································································································· 177
w 강제징수·············································································································· 183
e 관세징수권 보장을 위한 제도············································································· 187
▶제5절 확정된 세액의 감면 / 192
관세감면의 개요······································································································ 192
감면세제도의 내용·································································································· 195
▶제6절 관세의 환급 및 분할납부 / 210
q 관세 경감 제도···································································································· 210
w 계약 내용과 다른 물품 등에 대한 관세 환급···················································· 210
e 원상태 수출 자가사용물품 등에 대한 관세 환급··············································· 211
r 관세환급금의 환급······························································································ 212
t 관세의 분할납부·································································································· 213
▶제7절 납세의무의 소멸 / 216
q 납세의무의 소멸사유··························································································· 216
w 관세충당·············································································································· 217
e 부과처분의 취소·································································································· 217
r 관세부과권 제척기간의 도래··············································································· 218
t 관세징수권 소멸시효의 완성 ············································································ 220
기|출|문|제 / 222
8
Chapter 5
품목분류와 관세율
▶제1절 수출입물품의 품목분류와 HS / 230
q 수출입물품 품목분류의 중요성··········································································· 230
w 수출입물품의 품목분류······················································································· 232
e 품목분류표의 통칙······························································································ 235
r 품목분류표의 주(註：Notes)··············································································· 236
t 품목분류표의 호(Heading)················································································· 238
y 품목분류표의 소호(Sub-Heading) ···································································· 240
▶제2절 품목분류체계의 수정과 사전심사제도 / 241
q 품목분류체계의 수정··························································································· 241
w 관세품목분류위원회 ··························································································· 241
e 품목분류사전심사제도························································································· 242
▶제3절 관세율 / 245
q 관세율의 종류····································································································· 245
w 관세율의 적용····································································································· 261
e 용도세율의 적용·································································································· 263
r 간이세율의 적용·································································································· 265
t 합의세율의 적용·································································································· 266
기|출|문|제 / 268
Chapter 6
과세가격의 결정
▶제1절 관세의 과세표준과 과세가격 / 278
q 관세의 과세물건과 과세표준·············································································· 278
w 관세 과세가격의 결정························································································· 279
9
Contents
▶제2절 관세평가의 개요 / 280
q 관세평가 방법····································································································· 280
w 무상(無償) 수입물품, 중고물품 등에 대한 관세평가········································· 282
e 무역에서 구매자가 부담하는 금액과 관세평가·················································· 283
▶제3절 실거래가격에 의한 관세평가(제1방법 적용) / 285
q 제1방법 적용의 요건··························································································· 286
w 구매자가 실제 지급하였거나 지급할 가격························································· 295
e 가산요소·············································································································· 297
r 공제요소·············································································································· 303
▶제4절 실거래가격이 아닌 대체가격에 의한 과세가격결정 / 307
q 동종ㆍ동질물품 또는 유사물품 거래가격에 의한 과세······································ 307
w 국내판매가격을 기초로 한 과세가격결정···························································· 311
e 산정가격을 기초로 한 과세가격결정·································································· 315
r 합리적 기준에 의한 과세가격결정······································································ 318
▶제5절 과세가격 결정방법의 사전심사 / 329
▶제6절 관세의 과세가격과 국세 과세가격의 조화 / 330
q 국세의 거래가격 조정에 따른 관세의 과세가격 경정······································· 330
w 관세평가와 국세 정상가격 산출의 사전조정······················································ 332
e 특수관계자의 수입물품 과세가격결정자료등 제출············································· 334
기|출|문|제 / 335
10
Chapter 7
관세범의 처벌과 행정구제제도
▶제1절 관세형벌 / 344
q 관세형벌과 관세범······························································································ 344
w 관세형벌에 적용되는 형법의 주요 내용····························································· 345
e 관세범 처벌상의 특례························································································· 349
r 특정범죄가중처벌법에 의한 가중처벌································································ 353
t 관세형벌의 종류·································································································· 353
▶제2절 관세범의 조사와 처분 / 361
q 관세범에 대한 조사와 처분의 특례···································································· 361
w 관세범에 대한 조사와 처분················································································ 364
▶제3절 관세질서벌 / 368
q 관세질서벌의 의의······························································································ 368
w 과태료의 부과방법······························································································ 368
e 과태료처분·········································································································· 369
r 과징금의 부과와 징수························································································· 369
▶제4절 관세행정구제제도 / 372
q 납세자권리헌장··································································································· 372
w 관세법에 보장된 납세자의 주요 권리································································ 372
e 관세행정구제제도································································································ 378
기|출|문|제 / 392
찾아보기 / 397

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