한·EU FTA 협정관세율 적용 배제에 관한 판례 분석과 정책적 시사점:원산지 신고서 하자를 중심으로

Purpose - This study analyzes case law concerning the exclusion of preferential tariff treatment under the Korea–EU FTA. It aims to identify the framework for assessing defects in the origin declaration, the authenticity and legal significance of Approved Exporter status, and the legal implications of international indirect verification results. Design/Methodology - To achieve this purpose, this study analyzes a Tax Tribunal decision (Incheon Regional Customs, Case No. 2024-26), focusing on the reasoning applied in denying preferential tariff treatment. In particular, the analysis examines how the Tax Tribunal evaluated the origin declaration, Approved Exporter status, and the results of international indirect verification. Findings - The analysis reveals that importers seeking preferential tariff treatment are required to go beyond the mere submission of documents. In particular, the importer’s duty of care—such as verifying the validity of the origin declaration and the legitimacy of Approved Exporter status—was identified as a decisive factor in denying preferential tariff treatment. Originality/value - This study contributes to the literature by clarifying the criteria for determining defects in the origin declaration and by demonstrating how the Tax Tribunal evaluates the importer’s duty of care under the Korea–EU FTA.