언더밸류(UnderValue)가 수입 사업자에게 실제 비용 절감이 될까?
사업자가 상품을 수입함에 있어 언더밸류(UnderValue)하는 것이 실질적으로 비용을 줄여줄 수 있는 것이긴 할까요?
Sep 15, 2023
안녕하세요, 디지털 포워딩 쉽다(ShipDa)입니다.
해외에서 상품을 구매하시다 보면 관부가세(=관세, 부가세)를 줄이기 위해 언더밸류를 시도하시는 분들이 있는데요. 이는 단연코 불법입니다. 근데 이런 의구심이 들더라구요. 사업자가 상품을 수입함에 있어 언더밸류(Undervalue)하는 것이 실질적으로 비용을 줄여줄 수 있는 것이긴 할까? 이에 대해 함께 알아보겠습니다.
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3De0ecd0d3-df7b-4cb9-8ffe-42371feba39f%26cache%3Dv2&w=3840&q=75)
언더밸류란?
물품 가격을 정상 판매가 보다 낮게 조정하여, 정당하게 납부해야 할 세금(관세, 부가세)를 적게 지불하는 형태
우선 관세의 납부 기준부터 아셔야 하는데요. 관세는 [CIF VALUE * 관세율]입니다. CIF VALUE는 [상품대금 + 한국의 항구/공항까지의 운송비]로 이루어져 있습니다. 언더밸류를 한다는 것은 해당 상품대금을 실제 지불한 금액보다 낮게 처리하는 것을 의미합니다. (운송비를 조작하기는 어렵습니다.) 수출자에게 상업송장(C/I)에 기재된 금액을 인위적으로 줄여 달라고 요청하는 것이죠.
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3Dc969ca7c-7a60-4afc-a92a-b4c678c1d122%26cache%3Dv2&w=3840&q=75)
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3Df5135edb-fada-40e0-9f6c-b623df40c4d0%26cache%3Dv2&w=3840&q=75)
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3D1786eff1-9565-418f-a3de-d41dadb7f54b%26cache%3Dv2&w=3840&q=75)
예를 들어, CIF VALUE가 $1,000이었고 관세율이 10%였다면, 납부해야 할 관세는 $100이 되는 것인데요. 수출자에게 요청하여 CIF VALUE를 $900으로 조작하였다면 납부 관세는 $900 X 10% = $90이 됩니다. 즉 $10을 아낄 수 있는 셈이죠. 금액이 크면 클수록 아낄 수 있는(?) 비용이 더 커지겠죠. 조금 더 자세히 알아보도록 할게요.
납부해야 할 관세
CASE 1) $1,000 * 10% = $100 (정상 납부)
CASE 2) $900 * 10% = $90 (언더밸류 납부)
납부해야 할 부가세
CASE 1) $1,000+$100=$1,100 * 10% = $110 (정상 납부)
CASE 2) $900+$90=$990 * 10% = $99 (언더밸류 납부)
즉, 정상적으로 납부하셨다면 관부가세는 아래와 같이 정리됩니다.
납부해야 할 관부가세
CASE 1) $100+$110=$210 (정상 납부)
CASE 2) $90+$99=$189 (언더밸류 납부)
정상금액으로 통관하는 경우 대비 언더밸류 납부가 $21 비용 절감할 수 있었네요. (단, 부가세는 환급 받는다고 가정하면 실질적으로는 관세에 해당하는 $10을 줄인 것)
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3De842c5f3-b7bd-4104-aedc-5c32da56ee12%26cache%3Dv2&w=3840&q=75)
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매출이 발생했을 때, 매입이 줄어들게 되면 부가세를 더 많이 납부해야 하기 때문에 면밀히 따져 보셔야 하는데요. 만약 내가 판매한 금액이 $500이라고 가정을 해보겠습니다. 판매를 하게 되면 상품 원가인 매입액을 제외한 금액에 부가세를 납부하셔야 하는데요.
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납부한 부가세
CASE 1) $500 - $100 = $400 * 1/11 = $36.3의 판매금액 부가세를 납부(정상 납부)
CASE 2) $500 - $90 = $410 * 1/11 = $37.3의 판매금액 부가세를 납부(언더밸류 납부)
즉, 관부가세를 정상적으로 납부하심으로서 납부해야 할 부가세가 $1 줄었습니다. 언더밸류를 통해 아낀 금액은 $10이기에 언더밸류가 유리합니다. 그러나 매출이 더 커지고 관세율이 바뀌게 되면 상황이 달라질 수도 있는데요. 어떤 경우에는 언더밸류를 함으로써 오히려 손해를 보는 경우가 발생합니다.
_%2525EC%252596%2525B8%2525EB%25258D%252594%2525EB%2525B0%2525B8%2525EB%2525A5%252598%252C_%2525ED%25258A%2525B9%2525EC%252586%2525A1%2525EC%252582%2525AC(DHL%252C_UPS%252C_FEDEX)%2525EB%2525A5%2525BC_%2525ED%252586%2525B5%2525ED%252595%25259C_%2525EC%252588%252598%2525EC%25259E%252585_%2525EC%25258B%25259C_%2525EA%2525B4%252580%2525EB%2525B6%252580%2525EA%2525B0%252580%2525EC%252584%2525B8___%2525EB%252594%252594%2525EC%2525A7%252580%2525ED%252584%2525B8_%2525ED%25258F%2525AC%2525EC%25259B%25258C%2525EB%252594%2525A9_-_%2525EC%252589%2525BD%2525EB%25258B%2525A4__%2525EA%2525B4%252580%2525EC%252584%2525B8%2525EC%252582%2525AC%2525EA%2525B0%252580_%2525EC%252595%25258C%2525EB%2525A0%2525A4%2525EC%2525A3%2525BC%2525EB%25258A%252594_%2525EC%252588%252598%2525EC%25259E%252585%2525ED%252586%2525B5%2525EA%2525B4%252580_.png%253Ftype%253Dw773%3Ftable%3Dblock%26id%3D7e2b318b-cd61-4e1c-aa8d-3e8b69f43e16%26cache%3Dv2&w=3840&q=75)
따라서 실제 언더밸류 자체가 내게 정말 도움이 되는가도 잘 따져 보셔야 하는 것이구요. 법적으로 관세포탈죄에 해당하기에 절대 해서는 안될 행위이지만, 이를 감수하면서까지 진행했을 때 정말로 내게 유리한지는 면밀히 계산해보셔야 하겠습니다.
본 컨텐츠는 [쉽다 - 유튜브 채널]의 영상을 편집/가공하여 만들어 졌습니다. 영상으로 해당 내용을 확인하고 싶으시다면, 아래 재생 버튼을 클릭하세요. 영상으로 해당 내용을 확인하고 싶으시다면, 아래 재생 버튼을 클릭하세요.
수입상품에 특화된 포워딩 서비스를 찾고 계신가요? 10,000개사가 이용하고 있는 디지털 포워딩 서비스 ‘쉽다’. 견적 및 스케줄 조회는 물론 외화송금, 발주관리, 4PL풀필먼트까지 올인원 디지털 서비스를 제공합니다. 하단 버튼을 통해 더 자세히 확인하세요.
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