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관세사 1차

2021 관세평가 출좋답

판매가격 28,000원 -> 25,200원 (10%할인)
적립 포인트 252P
저자명 전용대
출판사 웰페이스
페이지수 428

 

 

 

기출문제 PART 1-1

 

기출문제 PART 1-2

 

연습문제 PART 2-1

■ 과세환율 적용 판단 ············································································································· 168
■ 과세환율 적용 판단 ················································································································ 171
■ 실제지급금액 계산 문제 ·········································································································· 174
■ 운임, 보험료, 해외보관료 판단 ······························································································176
■ 누적 수량할인(소급할인) 판단 ······························································································ 179
■ 해외훈련비용 과세가격 포함여부 판단 ················································································· 182
■ 관세평가 목적상 인정되는 할인과 인정되지 않는 할인의 판단 ·········································· 184
■ 실제지급금액 사례 적용 및 계산 ·························································································· 186
■ 운임, 보험 관련 비용 판단 ··································································································· 189
■ 해외에서 수리 후 재수입하는 물품의 과세가격 결정 ···························································· 191
■ 하자보증비용에 대한 이증과세 문제 및 해결방안 판단 ······················································· 191
■ 수출판매의 범위 및 사례 판단 ····························································································· 194
■ 권리사용료의 판단 및 입증책임 판단 ····················································································· 196
■ 보세구역 판매물품의 과세가격 결정 ······················································································ 199
■ 구상무역거래에서의 조건 또는 사정 판단 ············································································· 201
■ 구매자가 부담하는 창고료의 과세가격 결정 판단 ································································· 203
■ 비교가격 검토법 실제 계산 ···································································································· 206
■ 1방법 과세가격 산출 ··············································································································· 209
■ 1방법하에서 수입국에서 부과된 관세 공제 방법 ·································································· 209
■ 무상대체품 및 하자보증용 부분품 과세가격 결정 방법 판단 ················································ 211
■ 수출보조금의 처리 ··················································································································· 213
■ 수출판매 판단 ·························································································································· 216
■ 1방법 계산문제(공제요소) ········································································································ 218
■ 처분 또는 사용의 제한 해당여부 판단 ·················································································· 220
■ 권리사용료 및 생산지원비용의 구분(생산지원비용의 계산) ·················································· 222
■ 처분 또는 사용상의 제한에 대한 판단 ·················································································· 225
■ 구매 후 수입 전 구매자 자기계산으로 행한 활동에 대한 판단 ··········································· 227
■ 수출판매 해당여부 판단(수출국 판매가격을 기초로한 과세가격 결정) ································ 229
■ 연불이자에 대한 관세평가상 처리 ·························································································· 232
■ 권리사용료의 가산 요건 판단 ································································································ 234
■ 1방법 적용 여부 검토 (처분 또는 사용상의 제한) ································································ 236
■ 사후귀속이익 판단 ·················································································································· 238
■ 조건 또는 사정 판단 ··············································································································· 241
■ 해상운송도중 파손된 물품의 관세평가 방법 ·········································································· 243
■ 생산지원 용역의 관세평가 방법 ····························································································· 246
■ 생산지원비용 계산 ·················································································································· 249
■ 1방법 과세가격 산출 종합 문제 ······························································································ 251
■ 변질 손상된 물품의 과세가격 결정 ························································································ 254
■ 동종동질 유사물품의 판단 ······································································································ 256
■ 2방법 과세가격 결정 ·············································································································· 258
■ 2방법 과세가격 결정 ··············································································································· 261
■ 2방법 과세가격 결정을 위한 동종동질유사물품 거래가격 결정 ········································· 263
■ 제2방법 과세가격 결정 (차이 조정) ······················································································ 266
■ 4방법 국내판매가격 결정 ······································································································· 269
■ 4방법 과세가격 결정 ·············································································································· 272
■ 5방법 과세가격 결정 연습 문제 (생산지원비용의 처리) ······················································· 274

 

연습문제 PART 2-2

■ 4방법 계산 연습 문제 (50점) ································································································ 279
■ 권리사용료 계산 연습 문제 (50점) ························································································ 285
■ 생산지원비용 계산 연습문제 (50점) ······················································································ 293
■ 권리사용료 및 생산지원비용의 구분 ······················································································ 299
■ 생산지원비용의 계산 ··············································································································· 299
■ 1방법 과세가격 산출 ··············································································································· 308
■ 5방법 과세가격 결정 ··············································································································· 315
■ 비교가격 검토법 및 2방법 적용 ····························································································· 322
■ 임차수입물품 과세가격 결정 ··································································································· 331

 

국내외 관세평가 사례 PART 3 

 


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.)

이용약관 개인정보처리방침 고객센터