관세사 직무보조자의 수입신고누락에 따른 가산세부과 적정성 여부에 관한 사례연구

The purpose of this study is to examine a case study on the propriety of additional tax about the mistakebof import clearance declaration by customs broker’s assistants. Now, Korean’s customs broker is saying 98% of importation and 90% of more than export clearance procedure. This is about 900 Customs brokers and 6,500 customs broker’s assistants are dividing customs procedure that the customs authorities should handles. Actually, customs clearance for import and export is achieving Customs broker’s assistants in korea tariff administration. Therefore, it is important that Customs broker`s assistants plain oneself improves special knowledge and business capability to improve quality of service about consignors and to prevent risk of tariff business fundamentally. In this study, recently, I concentrically analyzed appeal for review example of The Board of Audit and Inspection of Korea. Also, in this study, I wish to submit registration point and plans that should be supplemented systematically giving to person concerned who this example is involved concretely.