관세법상 수입신고의 법리 - 판례의 문제점과 개선 방향

According to the Customs Act, import declaration is‘declaration in need of acceptance’, so they are‘declaration depending on acceptance’ under the General Act On Public Administration. Court precedents and customs-related special administrative adjudication have ruled and determined that the import declaration is a factual act. And the import declaration falls under the‘self-completed declaration(report)’ stipulated in the Administrative Procedure Act. The interpretation of the legal nature of import declarations in customs laws and precedents does not match. In order to solve these problems, it seems that the customs laws should be revised or precedents changed. The reason why the Customs Service and the Tax Tribunal view the acceptance of import declarations as factual acts seems to be because they do not want to recognize the principle of protection trust. By denying the dispositional nature of the import declaration, it is possible to deny that the acceptance of the import declaration is an expression of public opinion, which is a requirement for trust protection, and to blame the import declaration for errors not discovered in the process of accepting the declaration. However, for problems arising from the failure to review import declarations, Article 38-3 Paragraph 6 (Corrective Disposition) of the Customs Act can be used. In addition, it seems to be possible to solve the problem by explicitly stipulating that a rectification disposition or a disposition of a notice of imposition may be taken if there is an error in classification, calculation of the taxable value, or other reasons after the acceptance of the import declaration.