• 제목/요약/키워드: 특례법

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A Study on the Legal Standard and Verification Cases for the Judgement of the Tax Tribunal of FTA Conventional Tariffs (FTA 협정관세 심판청구결정의 법적 기준과 검증사례에 관한 연구)

  • Kwon, Soonkoog
    • International Commerce and Information Review
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    • 제19권2호
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    • pp.145-166
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    • 2017
  • The FTA conventional tariffs shall be applied that the imported goods are subject to the conventional tariffs under any agreement, and the origin of the good is the contracting state in accordance with the criteria for determination origin under any agreement. An importer who intends to be eligible for the application of a conventional tariff shall file a request for the application of a conventional tariff with the head of the competent customs house before the relevant import declaration is accepted. The purpose of this study is to examine the legal standard and verification cases for the judgement of the tax tribunal of FTA conventional tariffs. Through this study, this paper is to provide several implications for companies seeking the benefits of FTA conventional tariffs. The Korean companies to do the following: confirm the effective requirements for direct transport of goods through non-parties under the Korea EU FTA, confirm the criterion for application of conventional tariffs such as certificate of origin and claims for ex post facto conventional tariffs under the Korea US FTA, confirm the issuer of origin declaration and the recognition of origin declaration of bill of lading under the Korea EU FTA, utilize the tax appeal system by denial of FTA conventional tariffs, and prepare the discrepancies in interpretation of legal standard under FTA and FTA Special Customs Act.

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경기도 벤처기업 육성의 요람-'경기테크노파크'

  • Korea Venture Business Association
    • Venture DIGEST
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    • 통권114호
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    • pp.14-17
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    • 2008
  • 경기도 안산시에 위치한 경기테크노파크(원장 배성열)는 '산업기술단지 지원에 관한 특례법' 에 의거해 현재 광역지방자치단체별로 설립된 전국 16개테크노파크중 하나다. 1998년 개원이후 유망벤처기업의 발굴육성을 비롯,교육 훈련,정보교류, 연구개발 등 중소기업을 위한 지원활동을 펼쳐왔으며 산업자원부 ,경기도, 안산시의 재정.행정지원을 바탕으로 한양대학교를 비롯한 인근 6개 대학을 연결해 경기도 중소기업을 위한 연구지원활동을 하고있다. 현재 59개 중소벤처기업이 입주해 있고 연구개발, 시제품 생산, 품질인증, 위탁생산, 마케팅, 경영컨설팅 등을 지원받고 있다. 경기지역의 명실상부한 첨단지식산업 육성의 요람으로 자리매김하고 있는 경기테크노파크를 찾아가본다.

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$\cdot$어업용 부가가치세 영세율 적용 등에 관한 특례규정$\cdot$규칙 개정

  • 한국골판지포장공업협동조합
    • Corrugated packaging logistics
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    • 제9권41호
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    • pp.45-49
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    • 2002
  • 조세특례제한법(2001. 12.29, 법률 제6538호) 및 농$\cdot$축산$\cdot$$\cdot$어업용기자재에대한부가가치세율적용에관한특례규정(2001. 12. 31, 대통령령 제17465호)이 개정되어 농$\cdot$어업용기자재에 대하여 면세석유류의 공급이 가능해짐에 따라 면세석유류를 공급받을 수 있는 농업기계와 어업용 시설을 정하고, 콩나물재배업자를 부가가치세 환급 및 면세유류를 공급받을 수 있는 농$\cdot$어민의 범위에서 제외하는 한편, 농$\cdot$어업용기자재부가세환급신청서$\cdot$임업용기자재구매확인서 등 부가치세의 환급 및 면세유류의 공급과 관련되어 필요한 서식을 정하는 등 동규정에서 위임된 사항과 그 시행에 관하여 필요한 사항을 정하려는 것임.

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A Study on the Fire Safety Measure of Pumped Storage Power Plant (양수발전소의 화재안전 대책에 관한 연구)

  • Kim, Yoo-Shik
    • Fire Science and Engineering
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    • 제20권4호
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    • pp.125-130
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    • 2006
  • Pumped storage power plant is a system of generating electricity with hydroelectric power, in which at times of low electrical demand such as during nights, excess generation capacity of many power plants is used to pump water into the higher reservoir, and when there is higher demand, water is released back into the lower reservoir through a turbine, generating electricity. As pumped storage power plants across the nation are not on building registry under "the Article 6 of the Special Act by the Development of Power Resources", they are classified as a structure, not as a building. As a result, permit of fire protection facility is unnecessary, and fire protection administration is excluded from approval to completion of construction. Therefore, this study is to improve problems in accordance with the application of "he Article 6 of the Special Act by the Development of Power Resources", repair of facilities and problems with safety control to effectively prevent similar damages from repeatedly happening to pumped storage power plants in operation or under construction nationwide during a fire.