직접운송원칙의 범위와 한계 : 불복사례를 중심으로

Goods should be transported directly from the exporting country of origin to the importing country in order to benefit from the exemption of customs according to proof of origin Customs Law. When goods are transported via a third country, their direct transportation can be accepted under certain requirements including Through B/L based on the regulations. South Korea made all kinds of FTAs with other countries, and they contain these regulations. Legal disputes have continued over their interpretations. This study thus reviewed previous studies on the requirements of Principle of Direct Transportation and "Through B/L" requested in case of transportation via a third country, introduced a couple of cases in which there were different positions between the original trial and the Supreme Court over the interpretations of Article 9 in Appendix of South Korea-ASEAN FTA, and examined their legal issues and theories. These research efforts led to the following conclusions: First, Through B/L should be considered merely as "one of evidential documents" to prove the sameness of products, and the Supreme Court has provided a valid position regarding this. The Ministry of Economy and Finance revised its ordinance accordingly, and Japan's legislation case was also stipulated under the same intent. Secondly, South Korea-ASEAN FTA and other agreements contain trade regulations to ensure free trade. It is difficult to take them as regulations under Tax Law. The Principle of Strict Interpretations is applied only to the regulations of determining the requirements of taxation and exemption. The principle will not be applied to the benefits of customs exemption at the result of interpreting South Korea-ASEAN FTA and other agreements. Finally, the percentage of non-face-to-face trade is expected to grow in the future. The introduction of blockchain technology will, for instance, eliminate the need to verify the stopover and transshipment information with evidential documents including Through B/L like the current practice even in the case of transportation via a third country. As a consequence, disputes over the violation of Principle of Direct Transportation will decrease. These findings raise a need to push forward the introduction of new technologies such as blockchain actively in the trade and clearance procedure.