관세법에는 대통령령으로 정하는 '특수관계'가 있습니다. 이에 따라 과세가격 결정방법이 달라지는 등, 이 개념은 관세법에서 반드시 알아두어야 할 것인데요. 특수관계란 대체 어떤 관계일까요?
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