권리사용료의 지급과 관세평가에 관한 연구

Abstract

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not inmeasuring the taxable amount of tariff.We have confirmed that threemain criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore,we havemade case studies of bonded factory, film’s domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studieswe have derived the following conclusions: First, the royalties and license fees only actually paid to the licensorsmay be added to taxable amount. Second, the royalties and license fees incurred after the imported goods aremade into domestic goodsmay not be added up. Third, the royalties and license fees paid as a price for usemay not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.