2015 이명호 관세법

제1편 기본이론
제1장 관 세 ·················· 18
제2장 관세법 ················· 32
제3장 용어의 정의 ······ 39
제4장 기간.기한 등 · 45

제2편 관세의 과세요건
제1장 과세물건 ············ 54
제2장 납세의무자 ········ 57
제3장 과세표준 ············ 69
01 관세의 과세표준 ········································ 69
02 제1평가방법 70
03 제2평가방법 내지 제6평가방법 ············· 82
04 관세평가에 관한 국제 규범 ···················· 91
05 과세가격 관련 기타 규정 ······················· 92
제4장 세 율 ·················· 110
01 관세율의 종류 및 적용 ··························· 110
02 탄력관세제도 ············································· 119
03 협정관세 및 일반특혜관세 ····················· 154
04 HS 품목분류 ·············································· 159

제3편 관세의 부과.징수.환급
제1장 납세의무의 확정 ············································ 172
제2장 납세의무의 완화 ············································ 197
01 관세의 감면 197
02 관세의 분할납부 ······································· 230
03 월별납부 제도 ··········································· 236
제3장 납세의무의 소멸 ············································ 241
01 개 요 ············ 241
02 관세의 납부/충당/부과취소 ···················· 242
03 관세부과의 제척기간 ······························· 243
04 관세징수권의 소멸시효 ··························· 245
제4장 납세담보제도 ···· 249
01 의 의 ············ 249
02 관세법상의 납세담보제도 ························ 250
제5장 관세법상의 환급제도 ···································· 259
01 의 의 ············ 259
02 관세법상의 관세 환급 ····························· 260
03 환급의 절차 266
04 기타 환급관련 규정 ································· 269
05 환급 청구권 270

제4편 납세자의 권리
제1장 납세자권리헌장 274
01 의 의 ············ 274
02 납세자의 권리 ··········································· 276
03 납세자권리헌장 ········································· 283
04 청 문 ············ 285
제2장 과세전 적부심사 ············································ 289
제3장 행정심판제도 ···· 293

제5편 운송.통관 및 보세제도
제1장 운송수단 ············ 306
01 개 항 ············ 306
02 선박과 항공기 ··········································· 308
03 차 량 ············ 316
제2장 보세구역 ············ 320
01 보세구역 통칙 ··········································· 320
02 지정보세구역 ············································· 330
03 특허보세구역 ··········································· 334
04 종합보세구역 ············································· 352
05 자유무역지역 ············································· 358
06 유치 및 예치 ············································· 360
07 장치기간경과 물품의 매각 ····················· 361
제3장 보세운송 ············ 370
01 보세운송 ······ 370
02 보세운송업자 등 ······································· 374
제4장 통 관 ·················· 378
01 통 관 ············ 378
02 원산지의 확인 ··········································· 383
03 통관의 제한 396
04 수출.수입 및 반송 ································· 404
05 국가관세종합정보망의 구축 및 운영 ···· 420
06 우편물 ·········· 428
07 휴대품 ·········· 431

제6편 벌 칙
제1장 세관공무원의 권한 ········································ 438
제2장 조사와 처분 ······ 447
제3장 벌 칙 ·················· 458
01 관세형벌 제도의 특수성 ························· 458
02 관세범의 처벌 ··········································· 460