국제경기대회에 사용된 경주마에 대한 관세법상 재수출·재수입면세 관련 판례평석

Various international competitions have not been held properly, with the Tokyo Olympics being postponed in the aftermath of the COVID-19. In order to revive the sluggish sports industry and promote and foster international competitions, a review on tax measures on sporting goods for international competitions is also needed. There is a judicial precedent related to re-export and re-import exemption under the Customs Act on racehorses used in international competitions, so the details were reviewed and implications were derived. The first issue was ‘whether or not the re-export exemption requirements under Article 97 of the Customs Act were met’ and this issue results in whether the ‘International Competition’ is included in the ‘Fairs, Exhibitions or any other events equivalent thereto’. Court ruled consistently that ‘International Competition’ is not included, and I am favor of it. Next, we looked at ‘whether or not the re-importance exemption requirements of Article 99 of the Customs Act are met’ and this issue results in whether it falls under “goods exported for the purposes of a temporary use in a foreign country in accordance with a lease contract or subcontracting contract”. The second trial court and the Supreme Court judged that the re-importance exemption requirements of Article 99 of the Customs Act are met and I agree with the conclusions of the Second Tribunal and the Supreme Court. Meanwhile, the Customs Act was amended on December 31, 2019 and added ‘International Competition’ to the goods subject to re-import exemption, which I think is desirable in that it can further promote sports exchanges.