New aspects of the complex sine-Gordon theory are addressed through th
e reformulation of the theory in terms of the gauged Wess-Zumino-Witte
n action, A dual transformation between the theory for the coupling co
nstant beta > 0 and the theory for beta < 0 is given which agrees with
the Krammers-Wannier duality in the context of perturbed conformal fi
eld theory, The Backlund transform and the nonlinear superposition rul
e for the complex sine-Gordon theory are presented, from which exact s
olutions, solitons and breathers with U(1) charge, are derived. We cla
rify the topological and nontopological nature of neutral and charged
solitons respectively, and discuss the duality between the vector and
the axial U(1) charges.