디지털 컨텐츠 수입의 관세 통관에 대한 연구

Purpose : Recently, digital distribution of content such as music, games and movies has been increasing. The purpose of this study is to analyze the digital content import system in Korea. Research design, data, methodology : So, this study analyzed laws and cases related to digital content import in Korea. It also analyzed international agreements related to digital content imports. Results : Korea's customs law stipulates that only imports of tangible goods are subject to tariffs. Therefore, for digital content, no tariffs are imposed because it is intangible matter. However, if the software is imported through the storage medium, it will tax the licence fee and royalty to use the software in addition to the price of the storage medium. Taxation of tariffs will vary depending on the form and manner of income for digital content. Conclusions : Through this analysis, we will present suggestions on improving the customs clearance system of digital content. As digital content imports increase and related markets grow, it must be improved in the future whether customs duties are imposed depending on differences in import methods. In addition, it is considered necessary to establish a new digital customs clearance agency to cope with and manage this increase in digital content.