일본의 구매수수료 인정 기준과 우리나라 관세행정에 대한 시사점

Purpose – The purpose of this study analyze Japanese customs tariff act and precedents regarding and, by comparing them with those in Korea, to suggest standards for recognizing buying commissions, thereby providing implications for customs administration. Design/methodology/approach – This paper's research method analyzes Japan's laws, including the customs tariff act and basic directive on the customs tariff act, as well as key case law regarding buying commissions. It also conducts a literature review focusing on related papers. Findings – First, it is necessary to revise the customs act to remove the term buying commissions and replace it with an explanation, as in Japan. Second, there is a need to clearly state the specific standards and procedures for recognizing. Third, in the process of recognizing a buying commissions, it is necessary to apply the management of the buyer's agent. Fourth, it is necessary to clearly state that the burden of proof of the purchase fee lies with the importer. Fifth, if a purchasing agent has a special relationship with the seller or buyer, it is necessary to conduct a strict review and regulation. Research implications or Originality – This is the first attempt to analyze Japan's laws and precedents regarding buying commissions. It aims to identify the standards for recognition of buying commissions under Japan's customs tariff act and the basic directive on the customs tariff act, analyze two Tokyo district court cases and one Tokyo high court case, and compare them with Korean laws, case laws, and provide implications.