관세법상 해외직구 및 해외구매대행 관련 최근 판결의 주요 쟁점 분석(관세등부과처분, 밀수입죄, 후발적 경정청구 등)

Online transactions and overseas direct online shopping are increasing rapidly due to the development of ICT, the spread of smartphones, and the development of payment systems, and overseas purchasing agencies are also prevalent. Overseas purchasing agency under $150 are given various benefits compared to“shopping mall transactions (or overseas direct purchases for sale)” such as list customs clearance, tariff exemption, etc. Customs law provides the taxpayer with the right to remedy by allowing the tax amount to be corrected through the correction request if the reported tax amount is excessive. Correction claims include ordinary correction claims (or reduction or general correction claims) and late correction claims (or 'correction claims for late reasons), which are recognized when there is a change in the basis of calculation of tax base and tax amount due to late reasons. Customs law stipulates that“the transaction or act on which the tax base and tax amount were calculated in the initial report or correction is determined to be different by the judgment on the lawsuit (including reconciliation or other acts with the same effect as the judgment).” The instant case was concerning the overseas direct purchase and overseas purchase agency, and the initial issue was who was the import shipper, and the expiration of the period of review and complaint was also disputed. In criminal litigation, it was argued who was the import shipper under the custom law. The first administrative litigation was to cancel the imposition of tariffs, and the second administrative litigation was to cancel the post-correction disposition.