관세평가상 실질과세 원칙의 적용방안에 관한 연구 = A study on the Application Method of Substantial Taxation under the Customs Valuation

국문 초록 (Abstract)

관세평가에도 실질과세 원칙이 적용된다고 주요 판례에서 확인되었으나, 명문의 근거 규정이 없기 때문에 조세법률주의 원칙 위배 및 예측가능성, 법적 안정성 침해 소지가 있을 뿐만 아니라 국세기본법상 ‘실질과세 원칙’을 관세평가에 그대로 적용 시 국제거래와 관련된 수입물품 거래의 특성상 ‘주관적 조세회피 목적’ 등의 입증이 매우 어려운 실정이다.
그런데 관세평가상 실질과세 원칙을 적용한 우리 판례를 고찰하여 면밀하게 분석한 결과, 우리 판례가 관세평가상 실질과세 원칙을 취하고 있음에도 불구하고 경우에 따라서는 관세평가상 거래가격의 구성요소에 대한 해석･적용에서 실질과세 원칙보다는 조세법률주의 입장에 선 태도를 보이고 있어서 세관당국이나 수범자의 입장에서 경제적 실질에 따른 거래가격의 예측가능성과 법적 안정성을 높이기 위하여 실질과세 원칙의 입법화가 필요하다고 본다.
물론, WTO관세평가협정상 거래가격의 구성요소를 규율하는 법문 자체에 경제적 실질주의가 내포되어 있어서 실질과세 원칙의 입법화가 확인규정 내지 선언규정의 의미나 기능일 수밖에 없다는 입법론적 비판이 제기될 수 있지만 관세평가상 실질과세 원칙을 명백히 함으로써 향후 판례의 태도에 일관성을 기대할 수 있고, 납세자의 관세회피행위를 부인할 수 있는 법적 근거로 자리매김할 수 있을 것이다.

다국어 초록 (Multilingual Abstract)

It has been confirmed in major precedents that the principle of substantial taxation applies to customs valuation, but since there is no explicit basis for it, there is a possibility of violating the principles of tax legalism, predictability, and legal stability, as well as the ‘principle of substantial taxation’ under the Framework Act on National Taxes in customs valuation. When applied as is, it is very difficult to prove ‘subjective intent of tax avoidance’ due to the nature of imported goods transactions related to international transactions.
As a result of careful analysis of Korean precedents that apply the principle of substantial taxation in customs valuation, we found that although our precedents adopt the principle of substantial taxation in customs valuation, in some cases, the interpretation and application of the components of the transaction value in customs valuation shows a preference for tax legalism rather than the principle of substantial taxation, so it is believed that legislation of the principle of substantial taxation is necessary to increase the predictability and legal stability of transaction value according to economic substance from the perspective of customs authorities and taxpayer. Of course, since economic substantiveism is embedded in the legal text that governs the components of the transaction value under the WTO Customs Valuation Agreement, legislative criticism may be raised that legislating the principle of substantial taxation can only be the meaning or function of a confirmation or declaration provision. However, by legislating the principle of substantial taxation in customs valuation, we can expect consistency in the attitude of future precedents and establish ourselves as a legal basis for denying customs avoidance of customs duties by taxpayers.
Based on the results of investigation and analysis of the legal principles of the Framework Act on National Taxes on the principle of substantial taxation explored in this study, cases of application of the principle of substantial taxation in major advanced countries, and Korean precedents applying the principle of substantial taxation in customs valuation, Article 5-2 of the Customs Act needs to be newly established as follows:
“Article 5-2 (Substantial Taxation)
1. If the attribution of a purchase or transaction for importing goods subject to taxation is only in title and there is a separate person to whom it is in fact to belong, this Act shall be applied by treating the person to whom it actually belongs as the taxpayer.
2. In applying the provisions of Articles 30 to 35 of this Act, if it is recognized that the customs burden has been unfairly reduced by abusing the possibility of forming a purchasing act or transaction, it can be taxed as a purchasing act or transaction that is recognized to be formed by a rational businessman.
3. In cases where it is recognized that the benefits of this Act are intended to be unfairly obtained through an indirect method through a third party or through two or more acts or transactions, this act applies to the fact that the parties directly engaged in a transaction or a continuous act or transaction according to their economic substance.”

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ.세법상 실질과세 원칙에 대한 이론적 분석
• Ⅲ. 주요 선진국의 실질과세 원칙에 관한 이론적 고찰
• Ⅳ. 관세평가상 실질과세 원칙을 적용한 판례의 분석
• Ⅴ. 관세평가상 실질과세 원칙의 적용과 입법적 개선방안