구매자가 지급한 하자보증비의 관세평가에 관한 연구 - 대법원 2021.05.06. 선고 2018두55619 판결 판례평석

Warranties are established by the contract between a buyer and a seller or a third party. In international trade, such warranties involve aspects related to customs valuation. In the context of customs valuation, which determines the customs value of imported goods, manufacturers or sellers of goods such as automobiles and electronic products guarantee the absence of defects in the quality of goods. This paper analyses the recent case addressing this issue in Korea, Supreme Court of Korea, Decision of 06 May 2021, 2018 Du5561(hereinafter referred to as ‘Judgment’). The Judgment states that it is necessary to determine warranty issues in the customs value based on whether such warranty is made on the account of the importer and whether such warranty falls under the transaction conditions. This paper examines the consistency of the judgment with the WTO Customs Valuation Agreement. In addition, this paper clarified who is the subject of warranty, an essential premise for discussing the subject addressed in the judgment. The judgment is consistent with provisions of Korea Customs Acts stipulating customs on warranties and the WTO Customs Valuation Agreement, because the Judgment significantly considers transaction structure and contractual relationship between the parties. Furthermore, this paper points out that i) the Judgment omits the application of Paragraph 2 of Article 20-2 of the Enforcement Decree of the Korea Customs Act, which regulates calculation of the customs value with warranty charges; ii) the Judgment fails to mention 'purchase option of the importer' as the main factor to determine the purchase conditions; iii) considering who bears the risk from warranty performance is the key factor to clearly determine the party subject to the customs duties regarding warranty charges.