웰페이스학원

인터넷서점

관세사 1차

2021 관세평가 고득점

판매가격 29,000원 -> 26,100원 (10%할인)
적립 포인트 261P
저자명 전용대
출판사 웰페이스
페이지수 488


 

[관세평가(고득점)] 인터넷 강의 수강신청 바로가기

 
[관세평가(고득점)] 학원 강의 수강신청 바로가기

 

 

Part 1. 수출판매
01. 판매(Sales)와 수출판매(Sold for export) ············································· 7
02. 연속거래 ······························································································· 17
03. 수출판매가 아닌 경우 ·········································································· 34
04. 중간거래자, 실질구매자, 납세의무자 등의 구분 ································· 44
05. 수출판매의 범위 ··················································································· 61
06. 수출판매 관련 사례 검토 ····································································· 68


Part 2. 실제지급금액
01. 환율 ······································································································· 85
02. 실제지급금액 ························································································ 98
03. 합의와 이행의 문제 ············································································ 109
04. 합의의 변경(가격조정약관 Price Review Clause) ···························· 111
05. 이전가격, 정상가격, 이전가격 사후조정(TP Adjustment) ················ 119
06. 시장가격보다 낮은 가격의 관세평가 ·················································· 143
07. 일괄거래의 처리 ················································································· 148
08. 금융비용과 연불이자 ·········································································· 153
09. 보증확인수수료 ··················································································· 155
10. 포페이팅 비용 ····················································································· 158
11. 연구개발비 ··························································································· 160
12. 원가분담약정 ······················································································· 167
13. 컴퓨터소프트웨어 및 매개체 ······························································· 173
14. 하자보증비용 (유지보수비용과의 비교) ·············································· 176
15. 교육훈련비 ··························································································· 180
16. 현금지급, 현물지급 ············································································· 182
17. 구매자 자기계산 비용 ········································································· 184
18. 거래가격과 무관한 요인 ······································································ 190


Part 3. 가산요소
01. 가산요소 일반사항 ·············································································· 195
02. 수수료 및 중개료 ················································································ 200
03. 용기 및 포장비용 ················································································ 215
04. 생산지원비용 ······················································································· 220
05. 권리사용료 ·························································································· 241
06. 사후귀속이익 ······················································································· 269
07. 운송비용 및 보험료 ············································································ 277


Part 4. 공제요소
01. 개괄 ····································································································· 293
02. 수입 후에 하는 수입물품의 건설·장비 등 ········································ 297
03. 수입 후의 운송 관련 비용 ·································································· 301
04. 관세 등의 세금과 그 밖의 공과금 ····················································· 303
05. 사례 ····································································································· 305
06. 연불이자 ····························································································· 321


Part 5. 거래가격배제
01. 개괄 ····································································································· 325
02. 처분 또는 사용 상의 제한 ·································································· 328
03. 금액으로 계산할 수 없는 조건 또는 사정 ········································· 342
04. 금액으로 확인할 수 없는 사후귀속이익 ············································· 357
05. 특수관계가 가격에 실질적으로 영향을 미치는 경우 ·························· 358
06. 객관적이고 수량화할 수 있는 가산요소 자료가 없는 경우 ··············· 379
07. 합리적인 의심에 대한 입증책임의 불이행 ········································· 380


Part 6. 제2방법~제5방법
01. 제2평가방법 및 제3평가방법 ······························································ 393
02. 제4평가방법 ························································································ 414
03. 초공제방법 ·························································································· 430
04. 제5평가방법 ························································································ 434


Part 7. 제6방법
01. 제6방법 ································································································ 443
02. 변질손상물품 ······················································································· 450
03. 여행자휴대품 ······················································································· 459
04. 임차수입물품 ······················································································· 461
05. 중고물품 ······························································································ 469
06. 보세구역 등에서 반출되는 물품 ························································· 476
07. 수리 또는 가공한 후 재수입하는 물품 ··············································· 479
08. 산물 ····································································································· 484
09. 분할선적물품 ······················································································· 485


1. 교재 배송
  ① 전일 낮12시 ~ 당일 낮12시까지 결제 완료된 주문에 한해서 당일 발송됩니다.

  ② 금요일 낮12시~월요일 낮12시까지 결제한 주문은 월요일에 발송됩니다.

  ③ 공휴일 등 결제건은 공휴일 익일 발송됩니다.

2. 배송비 정책 
  ① 기본 배송료는 3,000원입니다.
     (단, 제주도 및 섬지역은 무료배송 및 기본택배비와 별도로 3,000원 추가요금 발생합니다.)   
  ② 5만원 이상 구매시에는 무료배송 합니다.   
  ③ 구매회원 변심으로 인한 교재 환불시에는 왕복 배송비를 구매 회원이 부담합니다.
     (무료배송 교재의 경우도 왕복 택배비는 회원이 부담)
  ④ 교재 불량으로 인한 교재 환불 또는 교환시에는 회사가 부담합니다.
     (교재 불량 접수 시 새로운 교재를 재발송 해드리며 택배기사가 회수하러 갑니다.) 

3. 수령지 변경
   결제완료 후 교재 수령지 변경은 불가능합니다. 

4. 교재 환불, 반품, 교환 정책   
  ① 교재 환불은 고객센터> 1:1문의로 신청을 하셔야 합니다.     
  ② 환불 신청은 구매 후 14일 이내 신청 가능하셔야 합니다.
  ③ 반품신청후 물류센터로 반송이 완료되어 담당자 확인이 되었을 때 환불 가능합니다
     (단, 교재에 낙서 및 훼손 등 이상이 없어야 합니다.)   
  ④ 파본 및 교환의 경우 아래와 같이 처리해 드립니다.   
     - 새 교재로 교환: 새 교재를 발송해드리며 반송은 새로운 반송택배기사에게 해 주시면 됩니다. 
         (파본 상태를 확인해야하기 때문에 꼭 반송해 주시기 바랍니다)
     - 해당 페이지 파일로 발송: 내용이 빠진 페이지를 스캔하여 메일로 보내 드립니다.     
     - 해당 페이지 사본 발송: 내용이 빠진 페이지를 복사하여 택배 또는 우편으로 발송해 드립니다.
         (이때 발생하는 택배 또는 우편료는 회사가 부담합니다.)

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