Disputes over the taxpayer of customs duties, especially in relation to name landing for business, have been often occurred since the revision of customs law in the end of 1998. The Supreme Court continuously gave decisions that imposing the evaded duties on the simple name lenders instead of the real tax evaders were customs collectors' errors. It was the major reason of the decision that the real taxation principle of tax imposing has to be also applied to customs duties. The purposes of this study were to find some implications for the international business from the decisions of the Supreme Court and to suggest some ideas for improving the regulations related with tax evader and taxpayer. Although there isn't the real taxation principle in the customs law, the customs should admit the facts that they have to apply the principle in their customs taxation on imported goods. Futhermore, for reducing the tax conflicts, it is needed to revise some articles of customs law related with the tax evader and taxpayer.

Disputes over the taxpayer of customs duties, especially in relation to name landing for business, have been often occurred since the revision of customs law in the end of 1998. The Supreme Court continuously gave decisions that imposing the evaded duties on the simple name lenders instead of the real tax evaders were customs collectors' errors. It was the major reason of the decision that the real taxation principle of tax imposing has to be also applied to customs duties. The purposes of this study were to find some implications for the international business from the decisions of the Supreme Court and to suggest some ideas for improving the regulations related with tax evader and taxpayer. Although there isn't the real taxation principle in the customs law, the customs should admit the facts that they have to apply the principle in their customs taxation on imported goods. Futhermore, for reducing the tax conflicts, it is needed to revise some articles of customs law related with the tax evader and taxpayer.

real taxation principle, taxpayer, customs, case