수입신고 품목분류 착오와 관련된 비과세관행의 성립요건과 소멸시점에 관한 연구 -‘대법원 2011. 5. 13. 선고, 2008두18250 판결’을 중심으로-

Once a certain interpretation of Customs Act or customs practice has been generally accepted by the duty payers, conducts or calculation in accordance therewith shall be considered as legitimate, and retroactive taxation by new interpretation or practice shall be prohibited(Customs Act Article 5-2). This principle is called Prohibition of Retroactive Taxation. In other words, if customs practice to tax free is accepted, the administrative officer shall not impose a customs tax. Generally there are many studies and curt’s decision on this topic. The rates of the customs duty shall be in the annexed tariff tax table. Therefore tariff tax table is very important to customs tax. But it is not easy to determine which number it is in tariff tax table. And whenever the number in tariff tax table is changed, the taxpayer’s belief is threatened. But it is rare that when the customs practice to tax free is subject to lapse. The Supreme court made a decision that it is subject to lapse, when the administrative officer go on record about imposing a customs tax and the taxpayer don’t believe the customs practice more. It is important to study this case, because it will give a precedent for the similar case.