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문상태(文相泰),변문태,정진용 한국관세학회 2015 한국관세학회 학술대회 Vol.2015 No.12
특수관계자간의 국제물품매매거래에서 결정되어지는 이전가격은 내국세 목적상 필연적으로 사후조정이 발생하게 되는데, 일반적으로 물품의 수입 후에 조정이 발생하기 때문에 관세과세가격 평가 상 취급이 문제가 되고 있다. 더욱이 국가별로 거래가격의 인정 여부, 처리절차 등이 상이하기 때문에 다국적기업들은 혼란과 불편을 겪고 있다. 우리나라에서는 상향조정에 대해서는 사후귀속이익으로 보아 과세를 하고 하향조정에 대해서는 수입물품과 관련이 없다고 보아 환급을 하지 않고 있다. 동일 사안에 대해 평가를 달리 하는 현상이 되어 과세형평상 문제가 있고, 납세의무자의 불만의 원인이 되고있다. 이전가격정책에 따른 이전가격사후조정이 가격조정약관에 해당되는 경우, 사후조정금액을 실제지불금액으로 인정을 하고 있는 것이 미국 등 평가 선진국의 추세로 우리나라도 이전가격 사후조정에 대해 관세목적상 평가에 관한 제도 및 절차를 새로이 규정할 필요가 있으며, 일정요건에 해당하는 경우 하향조정에 대해서도 환급을 해주는 방향으로 가야 할 것이다. 납세의무자도 이전가격조정을 인정받기 위해서는 수입 이전에 문서로서 이전가격정책을 준비하고, 이전가격정책과 관련법규에 근거한 이전가격조정을 하고, 이에 대해 회계처리 및 세무 상 신고 등을 명확히 해야 할 것이다. 그리고 이전가격 사후조정 대상과 금액산정에 관한 자료 및 증빙을 갖추어 세관의 요구 시 제출할 수 있도록 하여야 한다. 이렇게 함으로써 관세당국과의 조세 마찰을 줄이고 납세협력도를 제고할 수 있을 것이다.
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문원석(Moon, won Suk),변문태(Byun, Mun Tae) 한국무역상무학회 2010 貿易商務硏究 Vol.46 No.-
Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor.Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.
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문상태(Sang-Tae Moon),변문태(Mun-Tae Byun),정진용(Jin-Yong Chung) 한국관세학회 2016 관세학회지 Vol.17 No.2
It is inevitable that post adjustments are made to transfer prices determined in international sales transactions between related parties for tax purposes and that customs valuation issues arise in such transfer pricing adjustments. In regard to transfer pricing adjustments, multinational companies are faced with challenges due to different treatments or procedures implemented by customs authorities in different countries. In Korea, upward transfer pricing adjustments have been subject to additional duties based on the grounds that they are regarded as proceeds whereas no refunds have been granted on downward transfer pricing adjustments based on the grounds that they are not related to imported goods. Due to the inconsistency in treatments by the customs authorities on the same transfer pricing adjustment issue, taxpayers have expressed complaints. It is necessary that the Korean customs authorities set new policies on treatments and procedures in relation to transfer pricing adjustment to be in line with the trends in other countries such as the U.S. that have adopted more advanced system by acknowledging transfer pricing adjustments as the price actually paid or payable in case the adjustments are made according to a price adjustment agreement. Also, the Korean customs authorities need to consider granting refunds on downward transfer pricing adjustments. In order to have transfer pricing adjustments acknowledged as transaction value, taxpayers would also need to prepare transfer pricing policy prior to importation, adjust transfer prices in accordance with the transfer pricing policy and relevant regulations, and reflect the adjustments in accounting book and file tax reporting properly. Moreover, taxpayers should be able to submit supporting documents in relation to the goods subject to transfer pricing adjustments and its calculation basis upon request by the customs authorities. By doing so, conflicts between the customs authorities and the taxpayers will be reduced and instead cooperation by the taxpayers on customs administration will be enhanced.
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