초록 열기/닫기 버튼
The purpose of this study is to settle who is real customs taxpayer based on the Korean court decisions and what should be considered to settle that problem. Supreme Court accepts the real taxation principle in Customs Law to decide who should be taxpayer regardless of the existence of such clauses. The court shows several facts that should be considered in distinguishing between the tax evader and the tax payer. In applying the rule of Supreme Court, there are lots of barriers because the customs law have own specific aspects comparing to domestic tax laws. Analyzing Supreme Court rules, I specify the standards that distinguish between evaders and real taxpayers in customs law.
키워드열기/닫기 버튼
principle of real taxation, customs, taxpayer
