초록 열기/닫기 버튼
관세법 제110조의2는 세관공무원이 예외적인 경우를 제외하고는 신고ㆍ납부한 세액과 관세법 및 관세관련 법률에서 규정한 수출입과 관계된 의무 이행과 관련하여 그 권한에 속하는 사항을 통합하여 조사하는 것을 원칙을 정하고 있다. 관세심사권을 행사하는 관세기업조사는 주로 세관공무원이 조사대상 납세자의 사업장을 방문하여 조사하기 때문에 해당 납세자나 세관당국 모두에게 관세조사기간 동안 불가피한 업무가중의 부담을 초래하게 된다. 특히, 납세자의 권익보호를 입법취지로 하는 관세행정상 통합조사 원칙의 준수 여부는 법원의 사법심사에서 종종 주요한 쟁점으로 제기되고 있다. 따라서 본 연구는 납세자의 권익보호와 관세행정의 효율성을 증진하기 위하여 관세행정상 중복조사금지 원칙의 적용에 대한 명확한 기준을 확립하고 향후 관세행정의 대응방안을 제시하고자 한다.
The right to investigate in customs administration is differentiated depending on its legal nature and the department in charge of the customs authorities is different, but the target of the right to investigate is often the same taxpayer or the same importer. Accordingly, there is a high possibility that customs authorities will repeatedly exercise different investigation rights in customs administration against the same taxpayer or importer. Furthermore, there may be cases where customs authorities repeatedly exercise the same customs review rights against the same taxpayer or importer. In such cases, the protection of taxpayers' rights and interests and the efficiency of customs administration may be greatly impaired. For that reason, Article 110-2 of the Customs Act establishes the principle that, except in exceptional cases, customs officials shall comprehensively investigate matters falling under their authority in relation to the amount of declared and paid taxes and the performance of import and export-related obligations stipulated in the Customs Act and other laws. There is, customs post-audit investigations, which exercise customs review rights, mainly involve customs officials visiting the workplace of the taxpayer subject to investigation and conducting an investigation, resulting in an unavoidable burden of increased workload during the customs investigation period for both the taxpayer and the customs authorities. In particular, compliance with the principle of integrated investigation in customs administration, which aims to protect the rights and interests of taxpayers, is often raised as a major issue in judicial review by the courts. Therefore, in order to protect taxpayers' rights and interests and improve the efficiency of customs administration, it is necessary to establish clear standards for the application of the principle of prohibition of duplicate investigations in customs administration and prepare future response plans for customs administration. The radical cause of the question of violation of the principle of prohibition of duplicate investigations in the Supreme Court ruling case is that customs authorities are unable to secure and analyze in advance sufficient relevant data necessary for administrative investigations of specific companies subject to inspection, and this can be largely attributed to the fact that the data already obtained and analyzed from the company subject to examination is not properly shared due to the existence of invisible gaps between the investigation team or investigation department carrying out customs investigation rights. Therefore, it is necessary to establish a DB system that systematically cleans and stores the data on tax value determination data submitted by taxpayers. In addition, it is necessary to change from the customs office's request for occasional submission of tax value determination data for related party imports to the annual regular submission request. Accordingly, preemptive investigation and analysis is possible through optimized data use of the customs valuation data submitted on the side, thereby realizing efficient risk management of the customs valuation, and providing high utility value regardless of the capabilities of the person performing the investigation and analysis work. It will be possible to provide it, and if it is changed to an annual regular submission requirement, it will have the effect of alleviating the burden on taxpayers of submitting each case when reporting income. Lastly, a method of improving the customs administration organization to an organizational operation that integrates and carries out customs investigation rights, origin investigation rights, and foreign exchange inspection rights for specific target companies in one department, or at least jointly performs them, is also a method of improving the customs administration organization to prevent duplicate investigations in customs administration. It could be a complementary solution.
키워드열기/닫기 버튼
Administrative Investigation, Customs Investigation Right, Integrated Investigation, Prohibition of Duplicate Investigation