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Appeal Process in Korea and Appeal Strategies

机译：韩国的上诉程序和上诉策略

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摘要

>The appeal process against the Korean customs offices assessment of customs duties can be divided into a pre-assessment procedure and a postassessment procedure in reference to the date of assessment. The pre-assessment review falls under the pre-assessment procedure, whereas an appeal, request for adjudication, and administrative litigation fall under the post-assessment procedure. While the pre-assessment review may be omitted, the request for adjudication is a post-assessment procedure which must take place before filing an administrative litigation, which consists of a trial, an appeal, and the final appeal. Strategies for reduction in tax risk include avoidance of taxation risk through advance ruling to the Korea Customs Service, utilization of the ACVA (a system for an advance agreement between the customs authority and taxpayer on the method of determination of the customs value), and request for rectification following adjustment of customs value of imported goods.
机译：> 针对韩国海关评估关税的上诉程序可以分为评估前的评估程序和评估后的评估程序。评估前审查属于评估前程序，而上诉，裁决请求和行政诉讼则属于评估后程序。虽然可以省略评估前的审查，但裁决的请求是评估后的程序，必须在提交行政诉讼之前进行，该行政诉讼包括审判，上诉和最终上诉。降低税收风险的策略包括：通过预先向韩国海关提供裁定来避免税收风险，使用ACVA（海关当局和纳税人之间关于确定海关价值的预先协议系统），并要求调整进口货物的海关价值后予以纠正。

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  • 来源
    《Global trade and customs journal》 |2017年第10期|408-411|共4页
  • 作者

    Jeong Cheol Cho;

  • 作者单位

    Partner at Yulchon LLC, practices primarily in litigation area;

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  • 正文语种 eng
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