{"id":62744,"date":"2026-06-08T07:46:56","date_gmt":"2026-06-07T22:46:56","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=62744"},"modified":"2026-06-09T08:17:25","modified_gmt":"2026-06-08T23:17:25","slug":"%e7%be%8e-%ec%99%b8%ea%b5%ad-%ec%88%98%ec%9e%85%ec%9e%90-%ec%a0%95%ec%a1%b0%ec%a4%80%ed%8a%b8%eb%9f%bc%ed%94%84-%ed%96%89%ec%a0%95%eb%aa%85%eb%a0%b9%ec%97%90-%ed%86%b5%ea%b4%80-%ed%99%98","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=62744","title":{"rendered":"\u7f8e, \uc678\uad6d \uc218\uc785\uc790 \uc815\uc870\uc900\u2026\ud2b8\ub7fc\ud504 \ud589\uc815\uba85\ub839\uc5d0 \ud1b5\uad00 \ud658\uacbd \uae09\ubcc0"},"content":{"rendered":"

| \ube44\uacf5\uc2dd \ud1b5\uad00 \uc0ac\uc2e4\uc0c1 \ucc28\ub2e8, \uc815\ubcf4\uacf5\uac1c \uc758\ubb34 \ub300\ud3ed \ud655\ub300
\n| \uad00\uc138 \ud68c\ud53c\u00b7\uc800\uac00\uc2e0\uace0 \ub2e8\uc18d \uac15\ud654\uc5d0 \uae30\uc5c5 \ubd80\ub2f4 \uc99d\uac00 \uc804\ub9dd<\/strong><\/h3>\n

 <\/p>\n

\ub3c4\ub110\ub4dc \ud2b8\ub7fc\ud504 \ubbf8\uad6d \ub300\ud1b5\ub839\uc774 3\uc77c(\ud604\uc9c0\uc2dc\uac01) \ubbf8\uad6d \uc218\uc785\uc81c\ub3c4\ub97c \uc804\uba74\uc801\uc73c\ub85c \uac15\ud654\ud558\ub294 \ud589\uc815\uba85\ub839(Executive Order)<\/a>\uc744 \ubc1c\ud45c\ud588\uc74c. \uc774\ubc88 \uc870\uce58\ub294 \uc218\uc785\uc5c5\uccb4(Importer of Record, IOR) \uad00\ub9ac \uac15\ud654, \uc678\uad6d \uc218\uc785\uc790 \uaddc\uc81c, \uc815\ubcf4\uacf5\uac1c \ud655\ub300, \uacf5\uae09\ub9dd \uac80\uc99d, \ubc8c\uce59 \uac15\ud654 \ub4f1\uc744 \ud575\uc2ec \ub0b4\uc6a9\uc73c\ub85c \ub2f4\uace0 \uc788\uc74c.<\/p>\n

\u7f8e \uc218\uc785\uc790\uc640 \uc678\uad6d \uc218\uc785\uc790 \uad6c\ubd84 \uba85\ud655\ud654<\/strong><\/h4>\n

\ud589\uc815\uba85\ub839\uc740 \ubbf8\uad6d \uc218\uc785\uc790\uc640 \uc678\uad6d \uc218\uc785\uc790\uc758 \uad6c\ubd84 \uae30\uc900\uc744 \uad6c\uccb4\ud654\ud558\uba74\uc11c, \uc678\uad6d IOR\uc5d0 \ub300\ud55c \uaddc\uc81c\ub97c \uac15\ud654\ud588\uc74c. \ud589\uc815\ubd80\ub294 \uc678\uad6d IOR\uc774 \ubbf8\uad6d \uad00\uc138\u00b7\ubb34\uc5ed\ubc95\uc5d0 \ub300\ud55c \uc774\ud574\ub3c4\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \ub0ae\uace0, \uc790\uc0b0\uacfc \uc0ac\uc5c5 \uc6b4\uc601 \uae30\ubc18\uc774 \ud574\uc678\uc5d0 \uc788\uc5b4 \ubc95 \uc9d1\ud589\uc774 \uc5b4\ub835\ub2e4\ub294 \uc810\uc744 \ubb38\uc81c\ub85c \uc9c0\uc801\ud588\uc74c. \uc774\uc5d0 \ub530\ub77c \uc678\uad6d IOR\uc758 \ube44\uacf5\uc2dd \ud1b5\uad00\uc744 \uc81c\ud55c\ud558\uace0, \uad6d\uac00\uc548\ubcf4\uc640 \uc9d1\ud589 \uc2e4\ud6a8\uc131\uc744 \uace0\ub824\ud574 \ubbf8\uad6d IOR\uacfc \ub3d9\uc77c\ud558\uac8c \ucde8\uae09\ud558\uc9c0 \uc54a\uaca0\ub2e4\ub294 \uc785\uc7a5\uc744 \ubd84\uba85\ud788 \ud588\uc74c.<\/p>\n

\ubbf8\uad6d \uc218\uc785\uc790\ub85c \uc778\uc815\ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ubbf8\uad6d \ubc95\ub960\uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \ubc95\uc778\uc774\uc5b4\uc57c \ud558\uace0, \ubbf8\uad6d \ub0b4\uc5d0 \uc18c\uc7ac\ud558\uace0 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790 \ub610\ub294 \uc601\uc8fc\uad8c\uc790\uac00 \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c0\ubc30\ud558\ub294 \uad6c\uc870\uc774\uac70\ub098 \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \ubbf8\uad6d \ub0b4 \ubd80\ub3d9\uc0b0\uc744 \ubcf4\uc720\ud574\uc57c \ud568. \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\ub098 \uc601\uc8fc\uad8c\uc790 \uac1c\uc778\ub3c4 \ubbf8\uad6d \uc218\uc785\uc790\uac00 \ub420 \uc218 \uc788\uc74c. \ubc18\uba74 \uc774\ub7ec\ud55c \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0 \uc678\uad6d \uc218\uc785\uc790\ub85c \ubd84\ub958\ub428.<\/p>\n

\ud2b9\ud788 \uc138\uad00\ub2f9\uad6d\uc740 \uc55e\uc73c\ub85c \ud615\uc2dd\uc801\uc778 \uc11c\ub958\ubcf4\ub2e4 \uc2e4\uc81c \uc0ac\uc5c5 \uc6b4\uc601 \uc2e4\ud0dc\ub97c \uc911\uc2dc\ud558\ub294 ‘\uc2e4\uc9c8 \uc6b0\uc120 \uc6d0\uce59(substance-over-form)’\uc744 \uc801\uc6a9\ud560 \uc608\uc815\uc784. \uc774\uc5d0 \ub530\ub77c \ud398\uc774\ud37c\ucef4\ud37c\ub2c8(shell company), \uac00\uc7a5 \uac70\ub798(sham transaction), \uc778\uc704\uc801 \uae30\uc5c5\uad6c\uc870\ub97c \ud65c\uc6a9\ud574 \ubbf8\uad6d \uc218\uc785\uc790 \uc790\uaca9\uc744 \ud655\ubcf4\ud558\ub294 \ubc29\uc2dd\uc740 \uc778\uc815\ubc1b\uae30 \uc5b4\ub824\uc6cc\uc9c8 \uc804\ub9dd\uc784. \uae30\uc5c5\uc740 \ubbf8\uad6d \ub0b4 \uc8fc\ub41c \uc0ac\uc5c5\uc7a5\uacfc \uc2e4\uc81c \uc601\uc5c5\uc774 \uc774\ub904\uc9c0\ub294 \ubb3c\ub9ac\uc801 \uc0ac\uc5c5\uc7a5\uc744 \ubcf4\uc720\ud574\uc57c \ud558\uace0, \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \uc720\ud615\uc790\uc0b0\ub3c4 \ud655\ubcf4\ud574\uc57c \ud568.<\/p>\n

\ubcf4\uc99d\uae08\u00b7\uc815\ubcf4\uacf5\uac1c \uc758\ubb34 \ud655\ub300<\/strong><\/h4>\n

\uc218\uc785\uc790\ub294 \uc77c\uc815 \uc218\uc900 \uc774\uc0c1\uc758 \ubbf8\uad6d \ub0b4 \uc720\ud615\uc790\uc0b0 \ub610\ub294 \ubcf4\uc99d\uae08(Bond)\uc744 \uc720\uc9c0\ud574\uc57c \ud558\uace0, \uacbd\uc6b0\uc5d0 \ub530\ub77c \ub450 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \ud560 \uc218 \uc788\uc74c. \ub610\ud55c \uc18c\uc720\uad6c\uc870, \uc2e4\uc9c8\uc801 \uc18c\uc720\uc790 \uc815\ubcf4, \uacc4\uc5f4\uad00\uacc4, \ubbf8\uad6d \ub0b4 \uc790\uc0b0 \ud604\ud669, \uc608\uc0c1 \uc218\uc785 \ubb3c\ub7c9 \ub4f1 \ub2e4\uc591\ud55c \uc815\ubcf4\ub97c \uc138\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud568. \uc138\uad00\uc774 \ud544\uc694\ud558\ub2e4\uace0 \ud310\ub2e8\ud558\ub294 \ucd94\uac00 \uc815\ubcf4\ub3c4 \uc694\uad6c\ub420 \uc218 \uc788\uc74c.<\/p>\n

\uc678\uad6d \uc218\uc785\uc790 \ud2b9\ud61c \ucd95\uc18c<\/strong><\/h4>\n

\uc774\ubc88 \uc870\uce58\uc758 \uac00\uc7a5 \ud070 \ubcc0\ud654 \uac00\uc6b4\ub370 \ud558\ub098\ub294 \uc678\uad6d \uc218\uc785\uc790\uc5d0 \ub300\ud55c \uaddc\uc81c \uac15\ud654\uc784. \uc55e\uc73c\ub85c \uc678\uad6d \uc218\uc785\uc790\ub294 \ube44\uad50\uc801 \uc18c\uc561\u00b7\uc800\uc704\ud5d8 \ud654\ubb3c\uc744 \ub300\uc0c1\uc73c\ub85c \ud558\ub294 \uac04\uc18c\ud654\ub41c \ud1b5\uad00 \uc808\ucc28\uc778 \ube44\uacf5\uc2dd \ud1b5\uad00(informal entry)\uc744 \uc774\uc6a9\ud560 \uc218 \uc5c6\uac8c \ub428. \uacf5\uc2dd \ud1b5\uad00(formal entry)\uc740 \ud5c8\uc6a9\ub418\uc9c0\ub9cc, \ucda9\ubd84\ud55c \ubcf4\uc99d\uae08\uc744 \uc81c\uacf5\ud574 \uad00\uc138 \uc9d5\uc218\uc640 \ubc95\uaddc \uc900\uc218\uac00 \ubcf4\uc7a5\ub41c\ub2e4\uace0 \uc138\uad00\uc774 \ud310\ub2e8\ud574\uc57c \ud568. \ub610\ud55c \uad00\uc138\ubb34\uc5ed\ud14c\ub7ec\ubc29\uc9c0\ud611\ub825\ud504\ub85c\uadf8\ub7a8(Customs Trade Partnership Against Terrorism, CTPAT)\uc5d0 \uac00\uc785\ud574 \uac80\uc99d\uc744 \ubc1b\uac70\ub098, CTPAT \uc778\uc99d\uc744 \ubc1b\uc740 \ud1b5\uad00\uc0ac\ub97c \uc774\uc6a9\ud574\uc57c \ud568. \uc774\uc5d0 \ub530\ub77c \uae30\uc874\ubcf4\ub2e4 \uc678\uad6d \uae30\uc5c5\uc758 \ubbf8\uad6d \uc218\uc785 \uc808\ucc28\uac00 \ud6e8\uc52c \uae4c\ub2e4\ub85c\uc6cc\uc9c8 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc84c\uc74c.<\/p>\n

‘\uc801\uaca9 \uc0c1\ud0dc’ \uc81c\ub3c4 \uc2e0\uc124<\/strong><\/h4>\n

\ubbf8\uad6d \uad00\uc138\uad6d\uacbd\ubcf4\ud638\uccad(CBP)\uc740 \ubaa8\ub4e0 \uc218\uc785\uc790\uc5d0 \ub300\ud574 ‘\uc801\uaca9 \uc0c1\ud0dc(Good Standing)’ \uc81c\ub3c4\ub97c \ub3c4\uc785\ud558\ub3c4\ub85d \uc9c0\uc2dc\ubc1b\uc558\uc74c. \uc801\uaca9 \uc0c1\ud0dc\ub294 \ubc95\uaddc \uc900\uc218 \uc774\ub825, \uad00\uc138 \ub0a9\ubd80 \ud604\ud669, \uacfc\uac70 \uc704\ubc18 \uae30\ub85d \ub4f1\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud574 \uacb0\uc815\ub420 \uc608\uc815\uc784. \uc801\uaca9 \uc0c1\ud0dc\ub97c \uc720\uc9c0\ud558\uc9c0 \ubabb\ud558\ub294 \uae30\uc5c5\uc740 \ubbf8\uad6d \uc218\uc785 \uc790\uccb4\uac00 \uae08\uc9c0\ub420 \uc218 \uc788\uace0, \ud1b5\uad00\uc0ac\ub97c \ud1b5\ud574 \uc6b0\ud68c\uc801\uc73c\ub85c \uc218\uc785\ud558\ub294 \uac83\ub3c4 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc74c. CBP\ub294 \ube44\ud65c\uc131 \uc0c1\ud0dc\uc758 \uc218\uc785\uc790 \ub4f1\ub85d\uc744 \uc815\ub9ac\ud558\uace0, \uc704\ud5d8\ub3c4\uc5d0 \ub530\ub77c \uc218\uc785\uc790\ub97c \ub4f1\uae09\ubcc4\ub85c \ubd84\ub958\ud558\ub294 \uccb4\uacc4\ub3c4 \uad6c\ucd95\ud560 \uacc4\ud68d\uc784. \uc2ec\uc0ac \ub300\uc0c1\uc740 \uc218\uc785\uc790\ubfd0 \uc544\ub2c8\ub77c \uacc4\uc5f4\uc0ac, \ud1b5\uad00\uc0ac, \ubcf4\uc138\ucc3d\uace0 \uc6b4\uc601\uc5c5\uccb4, \ud654\ubb3c\uc6b4\uc1a1\uc8fc\uc120\uc5c5\uccb4\uae4c\uc9c0 \ud655\ub300\ub428.<\/p>\n

\uacf5\uae09\ub9dd \uc815\ubcf4 \uc81c\ucd9c \uc758\ubb34 \ud655\ub300<\/strong><\/h4>\n

\ud589\uc815\uba85\ub839\uc740 \uc218\uc785 \uacfc\uc815\uc5d0\uc11c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc815\ubcf4\uc758 \ubc94\uc704\ub3c4 \ud06c\uac8c \ub113\ud614\uc74c. \uae30\uc5c5\ub4e4\uc740 \uc81c\uc7ac(Sanctions) \ubc0f \uac01\uc885 \ubc95\uc801 \uc758\ubb34\ub97c \uc900\uc218\ud558\uace0 \uc788\ub2e4\ub294 \uc778\uc99d\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\uace0, \uc678\uad6d \uc138\uae08\uc2dd\ubcc4\ubc88\ud638\uc640 \uc0ac\uc5c5\uc790 \uc2dd\ubcc4\uc815\ubcf4\ub3c4 \uc81c\uacf5\ud574\uc57c \ud568. \uc81c\ud488 \uc815\ubcf4\uc640 \uc0dd\uc0b0 \uad00\ub828 \uc815\ubcf4 \uc5ed\uc2dc \uc9c0\uae08\ubcf4\ub2e4 \uc0c1\uc138\ud558\uac8c \uc81c\ucd9c\ud574\uc57c \ud568. \ud2b9\ud788 \uc138\uad00\uc740 90\uc77c \uc774\ub0b4\uc5d0 \uc218\ucd9c\uad6d \uc138\uad00\uc5d0 \uc81c\ucd9c\ud588\ub358 \uc218\ucd9c \uad00\ub828 \uc11c\ub958\uc640 \uc815\ubcf4\uae4c\uc9c0 \ubbf8\uad6d \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\ub3c4\ub85d \ud558\ub294 \ubc29\uc548\uc744 \ub9c8\ub828\ud558\ub3c4\ub85d \uc9c0\uc2dc\ubc1b\uc558\uc74c.<\/p>\n

\uac15\uc81c\ub178\ub3d9\u00b7\uc6b0\ud68c\uc218\uc785 \ub2e8\uc18d \uac15\ud654<\/strong><\/h4>\n

\uc138\uad00\uc740 \uc55e\uc73c\ub85c \uac15\uc81c\ub178\ub3d9, \uc800\uac00\uc2e0\uace0(Undervaluation), \ud488\ubaa9\ubd84\ub958 \uc624\ub958(Misclassification), \ud658\uc801(Transshipment) \ub2e8\uc18d\uc744 \ucd5c\uc6b0\uc120 \uacfc\uc81c\ub85c \uc0bc\uac8c \ub428. \ubc18\ub364\ud551\u00b7\uc0c1\uacc4\uad00\uc138(Anti-Dumping and Countervailing Duties, AD\/CVD) \ud68c\ud53c \ud589\uc704\uc5d0 \ub300\ud55c \uc870\uc0ac\ub3c4 \ud655\ub300\ub420 \uc608\uc815\uc784. \uc774\ub97c \uc704\ud574 \uac10\uc0ac(Audit)\ub97c \ub298\ub9ac\uace0 \ubcf4\uc99d\uae08 \uccad\uad6c\ub97c \uc801\uadf9 \uc9d1\ud589\ud558\uace0, \uad00\uc138 \uc720\uc608 \uc6b4\uc1a1\uc81c\ub3c4\uc778 \uc778\ubcf8\ub4dc(In-Bond) \uc81c\ub3c4\uc758 \ud65c\uc6a9\ub3c4 \uc81c\ud55c\ud560 \ubc29\uce68\uc784. \ud1b5\uad00\uc0ac\uc5d0 \ub300\ud55c \ucc45\uc784\ub3c4 \uac15\ud654\ub428. \uc2e4\uc0ac\ub97c \uc81c\ub300\ub85c \ud558\uc9c0 \uc54a\uac70\ub098 \ubc18\ubcf5\uc801\uc73c\ub85c \ubb38\uc81c \uc5c5\uccb4\ub97c \ub300\ub9ac\ud55c \uacbd\uc6b0, \ub610\ub294 \uc138\uad00 \uc694\uccad\uc5d0 \ud611\uc870\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ucd5c\ub300 \uc218\uc900\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc74c.<\/p>\n

\ubc8c\uce59 \uac10\uacbd \uae30\uc900\ub3c4 \ub300\ud3ed \uc5c4\uaca9\ud654<\/strong><\/h4>\n

\ud589\uc815\uba85\ub839\uc740 \ubc8c\uae08 \uac10\uacbd \uc81c\ub3c4 \uc5ed\uc2dc \ub300\ud3ed \uc190\uc9c8\ud558\ub3c4\ub85d \uc9c0\uc2dc\ud588\uc74c. \uc55e\uc73c\ub85c\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\uba74 \ucd5c\uc18c 50% \uc774\uc0c1\uc744 \ubc18\ub4dc\uc2dc \ub0a9\ubd80\ud558\ub3c4\ub85d \ud558\ub294 \uae30\uc900\uc774 \ub3c4\uc785\ub420 \uc608\uc815\uc784. \uc77c\uc815 \uc218\uc900 \uc774\uc0c1\uc758 \uc704\uc57d\uc190\ud574\ubc30\uc0c1\uae08\ub3c4 \uc720\uc9c0\ud574\uc57c \ud558\uace0, \ubc18\ubcf5 \uc704\ubc18 \uae30\uc5c5\uc740 \uac10\uacbd \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc5b4\ub824\uc6cc\uc9c8 \uc804\ub9dd\uc784. CBP\ub294 \ube44\uc900\uc218 \uc218\uc785\ud488\uc758 \uc555\ub958 \ubc0f \ucc98\ubd84 \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ud558\uace0, \uc5f0\ub840 \uc9d1\ud589 \ubcf4\uace0\uc11c\ub97c \ubc1c\uac04\ud574 \ub2e8\uc18d \uacb0\uacfc\ub97c \uacf5\uac1c\ud558\ub3c4\ub85d \uc694\uad6c\ubc1b\uc558\uc74c.<\/p>\n

\ub2e4\ub9cc \uc774\ubc88 \uc870\uce58\uac00 \uc989\uc2dc \uc2dc\ud589\ub418\ub294 \uac83\uc740 \uc544\ub2d8. \uad6d\ud1a0\uc548\ubcf4\ubd80\uc640 CBP\uac00 \ud5a5\ud6c4 \uaddc\uce59 \uc81c\uc815 \uc808\ucc28\ub97c \uac70\uccd0 \uc138\ubd80 \uaddc\uc815\uc744 \ub9c8\ub828\ud558\uac8c \ub428. \uae30\uc5c5\ub4e4\uc740 \uc5f0\ubc29\uad00\ubcf4(Federal Register)\ub97c \ud1b5\ud55c \uc758\uacac\uc218\ub834 \uacfc\uc815\uc5d0\uc11c \uc81c\ub3c4 \ubcc0\ud654\uc5d0 \ub300\uc751\ud560 \uc2dc\uac04\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc744 \uac83\uc73c\ub85c \ubcf4\uc784.<\/p>\n

\uc2dc\uc0ac\uc810<\/strong><\/h4>\n

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