한국의 탄소국경세조정에 관한법률적 고찰

In order to solve the problem of carbon emissions, which are the main culprits of global warming, the world is implementing carbon taxes, emission trading systems (ETS), CCS, and environmental trade, and recently, the EU and the United States have introduced a carbon border tax adjustment system that presents the degree of carbon pollution generated in the process of manufacturing goods during international trade transactions. The EU's Carbon Border Tax System (CBAM) serves as a trade tariff in connection with trade and environmental issues. From the launch of GATT to the WTO system, environmental trade has emerged as a barrier to trade, and eventually, due to the EU's carbon border tax adjustment system, a carbon leakage list must be prepared when exporting. In this paper, the dynamics between the price auction of the emission trading system and the carbon border tax adjustment certificate as a means to achieve climate goals were examined, as well as fair and fair guarantees through the application of Articles II (2) (a) and III (2) of GATT, subsidies and tax benefits that can be applied without being caught in anti-dumping in the final indirect tax trade. Korea's organic control tower to respond to the international trade pollutant prevention system, which is currently taking place worldwide, including the EU, examines its role and status, and proposes legislation to curb and manage climate-activated carbon emissions through imports and exports in line with Korea's situation.