관세징수의 우선과 관련한 내국세등 관련 관세법령의 개선방안

[Purpose]This study investigates how to revise customs laws related to inland taxes for the priority on collection of customs. That is, this study provides rational revision plans of customs laws to become customs collection and clearance more appropriate and raise the legal consistency in customs laws and inland taxes laws. [Methodology]This study mainly adopts the literature review on tax laws and judicial precedents. [Findings]Referring to the article 11 of the National Tax Collection Law in Japan, both the National Tax Basic Law and the Local Tax Basic Law should be revised that the customs collector is allowed to collect all the taxes imposed on imported goods at once in order to consider the very real difficulties of tax sources management. If so, although the rule of “the priority of concerned taxes” can conflict with those tax laws, the rule should concede to revised tax laws because several taxes related to the rule are conceptually characterized with the perfect exercise of ownership after customs clearance. [Implications]This study is expected to provide policy implications to contribute to rational revisions of customs laws.