보세구역내 수입물품 검사 목적 견본품 반출운용과 관세 과세여부의 적정성 연구

Under the rules of “Korean Custom Law”, Any customs officer may, when he deems it necessary to inspect goods shipped into a bonded area, take part of such goods for use as samples.(3) When part of goods taken for use as samples under paragraph (2) are used orconsumed, they shall be deemed goods on which an import declaration is filed and then customs duties thereon are paid. But when any other officer who want to ship the goods out and use such smples from bonded warehouses, customs duties thereon should b paid. In some respect these custom rules are losing fairness. In order to find a efficient solutions for easier application of law, this thesis introduces the case study on theapplication of law. Through this case study I suggested the needs for the improvement of the current rules on the custom law.