우리나라의 正常價格決定方法에 관한 改善硏究 = A Study on the Arm´s Length Pricing Methods in Korea

국문 초록 (Abstract)

본 논문은 “국제조세조정에 관한 법률”(국조법) 시행전 실시되어 온 이전가격세제의 핵심적 내용인 정상가격 (arm`s length price : ALP)의 결정방법에 관해서 과세시 과세당국이 실제 어떠한 방법으로 ALP를 결정하였는가를 조사사례를 통해서 알아보고, 과세당국이 결정한 과세에 대해서 법원에서는 어떻게 판정하였는가를 사례로 분석하였다. 그리고 우리나라 국조법과 미국연방세법(IRC)제482조 확정시행령과 OECD 가이드 라인과의 상호비교하고 그에 따른 문제점과 개선방안을 제시하였다.
우리나라의 국조법 시행전 과세당국이 조사한 4개 조사사례와 국조법 시행전 법원에서 판정한 4개 판정사례를 수집하여 이를 분석한 결과 전통적 거래접근방법이라 불리우는 CUP법, RP법, CP법 등이 양사례에서 ALP로 결정한 것을 찾을 수 없었고 이익기준방법으로 결정한 것이 대부분이었다.
본 연구의 결과 개선방안을 제시하면
첫 째, 이익기준방법인 PS방법, TNM방법을 국조법 제5조 법률조항으로 삽입하고, 전통적거래접근방법을 우선 적용한다는 표현을 삭제
둘 째, CUP방법은 기업전체의 목적달성을 하기위한 방법으로는 부적합
셋 째, 이익기준방법의 순차적으로 적용하는 조항을 삭제
넷 째, 유형자산과 무형자산의 ALP 산출방법의 구분
다섯째, 자료제출의무를 강화하여 미이행시 또는 지연시 가산세 부과
여섯째, ALP결정방법을 거래유형에 따라 예시 등을 제시하였다.

다국어 초록 (Multilingual Abstract)

This study is on the fixing method of arm s length price (ALP), an essence of taxation for transfer price. The way in which tax authorities have virtually settled ALP to tax payers and the precedents which the court has judges about the taxes settled by the tax authorities are studied and investigated.
First, as a theorectical background, this study is concerned on the literature study about the fixing method of ALP, the essence of international transfer price, and the comparison with ALP carried out in the advanced countries. And then 4 cases which tax authorities investigated and 4 precedents which the court judged before the operation of the law for the coordination of international tax affairs are studied.
1. The problem of depending more upon the presidential decree than the statute, when appling the fixing method of ALP.
It is desirable to insert the method of PS, TNM, which are the profit-based methods, into the code section 5 of the law for the coordination of international tax affairs.
2. The problem that comparable uncontrolled price method is not available for a method of achieving the purpose of entire enterprise : As preceding study showed most developed countries have a tendency to prefer non-current price criteria to current price criteria, the method by the former criteria has to be recommended in order that multinational enterprises accomplish their enterprise purpose.
3. The problem of successive apply in adopting the other reasonable methods.
It is desirable to delete the sections that the traditional transaction price methods are prior to the profit-based method in case of the law for the coordination of international tax affairs, and the profit-based methods must be applied seccessively.
4. The problem of distinguishing the fixing method of ALP for tangible properities from that for intangible assets：because ALP for intangible assets should accord with the assessable income pertaining to them, the fixing method of ALP for them has to be distinguished from tangible properties.
5. The problem of the insufficient information of the tax authorities and tax payers : the duty of preparation or presentation of documentation should be intensified and the penalty tax imposed when the duty is not performed or delayed.
6. The problem of illustrating the transaction pattern according to the fixing methods of ALP : it is desirable to illustrate in the instruction so as to deal with them in the law for the coordination of international tax affairs, by introducing the illustration used in the developed countries.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 事例分析
• Ⅲ. 우리나라 국조법과 美國IRC 제482조 確定施行令및 OECD 가이드라인과의 比較
• Ⅳ. 우리나라 正常價格決定方法의 問題點과 改善方案
• Ⅴ. 結論
• 참 고 문 헌