이전가격조정의 관세과세에 관한 연구

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.

Al의 화학 기계적 연마시 물리적 결함에 관한 연구

문상태(S.T. Moon),김경준(K.J. Kim),정해도(H.D.Jeong) 한국정밀공학회 1999 한국정밀공학회 학술발표대회 논문집 Vol.1999 No.11월

急性汎發性 腹膜炎의 臨床的 考察

文祥泰 충남대학교 대학원 1976 論文集 Vol.7 No.-

The present report is a clinical study of 192 patients with acute panperitonitis who were admitted to the Department of General Surgery of Chungnam National University Hospital from July 1,1972 to December 31, 1975. The results obtained are as follows: 1) During this period, the patients with acute abdomen who underwent laparotomy were 556 cases. Of those 556 cases, 192 cases were acute panperitonitis and its percentage was 34.5% . 2) Of 192 cases, 46 cases(24.0%) were due to peptic ulcer perforation, 37 cases(19.3%) due to acute appendicitis perforation, 33 cases(17.2%) due to ileal perforation of salmonellosis, and 25 cases(13.0%) due to traumatic intestinal rupture. 3) The majority of patients with peptic ulcer perforation, ileal perforation in salmonellosis and traumatic intestinal repture were the 2nd to the 4th decade of men. In cases of acute appendicitis perforation, ages were evenly distributed with slight peak in the 1st to the 2nd decade and sex difference was not significant. 4) Of 46 cases of peptic ulcer perforation, 24 cases were due to gastric ulcer perforation and 22 cases were due to duodenal ulcer perforation. The ratio was 1.1 to 1. The frequent site of ileal perforation in salmonellosis was within 60cm proximal to ileo-cecal junction in 65.5% and nearly all cases were within 120 cm. In 25 cases of traumatic intestinal rupture, the frequent site of injury was jejunum and ileum in 61.6%. 5) The arrival of patients after onset of visceral perforation was markedly delayed in ileal perforation of salmonellosis(69.5%-over 24 hours) as compared with peptic ulcer perforation or traumatic intestinal rupture. 6) In operative procedures of gastroduodenal region perforations, simple closures were 34 cases and emergency resective operations were 17 cases. 7) The most frequent postoperative complication was wound infection and disruptions of 42 cases(21.9%). Ileal perforation of salmonellosis showed the highest incidence of 45.5%. 8) Of 192 cases. mortality rate was 14.06%(27 cases) and salmonellosis showed the highest rate(21.2%). 9) In the analysis of mortality cases, the death rate was greatly influenced and increased by the delayed arrival after onset of visceral perforation. The number of death was 17 cases(63.0%) within one week after operation and 19 cases(37.0%) from one week to maximum 48 days(average 21.2 days).

家兎의 總輸膽管內 揷管을 通해 投與한 Ethyl Alcohol-Ethyl Ether 溶液이 肝吸蟲 및 肝實質에 미치는 影響

文祥泰 충남대학교 의과대학 지역사회의학연구소 1980 충남의대잡지 Vol.7 No.1

This study was undertaken to investigate the effects of chemical agents on clonorchis sinensis and host's liver tissues. In vitro, flukes were tested with ethyl alcohol-ethyl ether solution of different concentration. The experimental rabbits were infected each with 500 of metacercariae and 35 to 40 days later a polyethylene catheter of gauge No. 20 was inserted into the common bile duct of each rabbit, then ethyl alcohol-ethyl ether solution was infused through the catheter. Fifty days after infection, the rabbits were sacrificed to study the histopathological changes of the liver and to detect the infected flukes in the liver, then the following results were obtained. 1. The flukes were killed within 10 seconds in the original solution (one part of 99% ethyl alcohol plus two parts of ethyl ether), 2 to 5 minutes in 50% soluton diluted with 0.9% NaCl solution and 5 to 10 minutes in 25% solution in vitro. 2. The reduction in number of infected flukes in the ethyl alcohol-ethyl ether infusion group was 63% in average compared to the control group. 3. Necrosis and abscess of the liver parenchyma, inflammation of the bile ducts and the vessels, dilatation of the blood vessels and cirrhotic changes ware more marked in the group of ethyl alcohol-ethyl ether infusion than those seen in the other groups and directly related to the concentration of the solution. 4. The degree of the hepatic enlargement was generally proportional to the histopathological changes of the liver and inversely proportional to the body weight of the rabbits. 5. One shot of infusion with concentrated ethyl alcohol-ethyl ether solution, namely the original solution was superior to the low concentrated solution of multiple infusion for elimination of the infected flukes and induced less damages to the liver.

다국적기업의 이전가격에 대한 과세평가제도 연구

문상태 법무부 2007 통상법률 Vol.- No.76

In the context of world trade, price for internal sale of goods in trade between affiliates of a single multinational enterprise located in different countries is specifically defined as transfer price. In international trades between affiliates, multinational enterprises determine transfer price by avoiding direct impact by external market forces, and manipulate their prices of goods and profits to ultimately ensure the most favorable tax and customs treatment for their transactions by exploiting the tax and customs regimes. Generally, multinational enterprises deal with monopolistic and oligopolistic goods, which may be easily subject to transfer price manipulation and tax evasion. From an aspect of a state, this may lead to controversial issues, such as lack of tax revenue, unfairness of tax burden, etc. Under these circumstances, each country sets up its own transfer pricing taxation regimes to prevent the controversial issues above and to secure tax revenue. If each country insists on tax policy favorable to its own country, it is likely to result in tax jurisdiction conflicts or double taxation. In addition, in case of different taxation rules among various countries, multinational enterprises may be faced with conflicts. There has been collaborative effort among international organizations to unify the tax regimes so as to prevent tax authorities from establishing arbitrary and fictitious values, and thus, to avoid creating an impediment to cross border transactions. In the customs field, the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 ("WTO Valuation Agreement") governs the customs valuation while, in the tax field, the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("OECD Guidelines") rule transfer pricing. Under the WTO Valuation Agreement, the transaction value serves as the preferred basis of customs valuation, while, under the OECD Guidelines, the arm's length price constitutes the departure to arrive at the appropriate tax base of corporate income taxes. Although the definitions of the transaction value and the arm's length price are different, both tax and customs regimes share a common premise that the arm's length price, at which the imported goods are sold or offered for sale between unrelated parties in the ordinary course of trade under fully competitive conditions, should be the point of departure in determining the value of imported goods in international trade between related parties. However, importers/taxpayers are likely to be confused when tax and customs administrations are each pulling the importers/taxpayers in opposite directions under the different regimes. In other words, tax administrations think that multinational enterprises import goods by fixing import price of imported goods at high price, and consequently, pay less tax by generating less income. On the other hand, customs administrations think that multinational enterprises reduce customs by fixing transaction value of imported goods at a low price. Importers/taxpayers are faced with confusion due to the difference in the transfer pricing valuation method determined by both regimes. Under this circumstance, the importer/taxpayer could be squeezed in the middle if neither customs nor tax administrations recognize transfer pricing as agreed to under the other discipline. In order to address the difficulties of importers/taxpayers, it is necessary to harmonizeand unify both tax and customs regimes. Therefore, this study suggests measures for development of taxation system on transfer pricing in terms of administrative and normative aspects. The following issues are related to the administrative aspect: Firstly, pursuant to the recommendations from the OECD Guidelines, both tax and customs authorities should avoid double taxation and/or double investigation by sharing the available data and information obtained from taxpayers so as to reduce the administrative burden to the taxpayers. Secondly, it is necessary to establish the tax and customs regime committee, consisting of tax and customs professionals, such as tax or customs officials, scholars, attorneys, certified public accountants, tax attorneys and customs brokers, and interested parties involving international trade, to research the transfer pricing taxation regime and suggest policy directions. Thirdly, joint tax investigation among countries or among tax authorities must be carried out. Through this, taxpayers will be less burdened with dual investigation, and the customs authorities do not have to waste their administrative power. Lastly, cooperation for duties relating to transfer pricing valuation among countries must be carried out. It is difficult for tax authorities of one country to deal with trades of multinational enterprises that have become enormously large. In order to cope with plans of multinational enterprises that attempt Aggressive Tax Planning (ATP) going beyond the boundary of plan for tax avoidance, cooperation among countries is essential. Our tax authorities must deal with this issue in an active manner. The following issues are related to the normative aspect: Firstly, it is necessary to develop various ways to evaluate transfer pricing, and to put effort so that such taxation serves as a reasonable taxation. Secondly, in the event that the structure of price determination or transaction details is changed, if the importers/taxpayers wish to obtain assurances from the customs authorities as to the appropriateness of such change, it is recommendable that the importers/taxpayers file an application for a Pre-Examination Request ("PER") and, in turn, obtain assurances from the customs authorities. In doing so, the customs authorities do not have waste their time in spending unnecessary audits/investigations and the importers/taxpayers may engage in normal business activities by obtaining legal assurances and predictability from th 다국적기업의 관계회사간 물품의 국제매매시 적용하는 가격을 특별히 이전가격이라한다. 다국적기업은 관계회사간 국제매매거래시 외부시장 요인에 의한 직접적인 영향을 피하면서 이전가격을 결정하고, 조세제도를 적절히 이용하여 물품의 가격이나 이윤을 조작하여 궁극적으로는 이윤의 극대화를 목적으로 하고 있다. 다국적기업이 취급하는 물품이 대부분 독과점 품목으로 이전가격 조작이 용이하고 조세부담 회피가 가능하다. 이런 경우 국가적으로 보면 세수의 탈루, 조세부담의 불공정 등 문제의 소지가 있게 된다. 따라서 각국에서는 이를 방지하고 조세수입 확보를 위해 이전가격세제를 두고 있다. 각국이 자국에 유리한 조세정책을 펴게 되는 경우, 국가간 과세권 분쟁과 이중과세의 문제가 발생하게 되다. 그리고 국가별 과세방법 등의 차이가 있는 경우 다국적기업은 이로 인해 혼란을 겪게 된다. 과세당국이 자의적, 가공적 가격을 과세가격으로 결정함으로써 국제무역의 저해요인이 되는 것을 방지하기 위한 노력의 결과로 국제기구를 중심으로 과세제도의 통일화를 이루어 왔다. 수입물품에 대한 관세평가는 WTO의 관세평가협약에 기초하여 결정을 하고 있고, 국세에 대한 과세가격은 OECD의 이전가격과세지침에 의해 평가를 하고 있다. WTO 평가협약에서는 거래가격을 과세가격으로 하고 있으며, OECD 가이드라인에서는 정상가격으로 정의를 하고 있는 바, 정의는 다르지만 특수관계자간의 국제매매거래가 공개시장에서 특수관계가 없는 제3자와의 거래에서 형성되는 정상가격에 의해 거래가 되어야 한다는 공통된 전제를 가지고 있다. 그러나 동일한 국제거래에 대해 관세당국과 국세당국이 서로 다른 법규에 근거하여 상반된 시각으로 과세가격을 산정하고 있어 납세의무자를 당황하게 한다. 즉, 국세당국은 다국적기업이 수입물품의 수입가격을 높게 책정하여 수입하여 판매함으로써 수익을 적게 창출하여 세금을 적게 납부한다고 생각하는 반면, 관세당국은 수입물품 거래가격을 낮게 책정하여 관세를 줄인다고 판단하고 있다. 더욱이 양 규범이 정하고 있는 이전거래에 대한 평가방법의 차이로 인해 납세의무자들이 혼란을 겪고 있다. 세관과 국세당국이 각기 다른 법률 하에서 이전가격에 대해 어느 기관도 정상가격으로 인정을 해 주지 않는다면 결국 수입자/납세의무자는 두 기관 사이에서 착취를 당하게 될 것이다. 납세자의 이러한 점을 고려한다면 양 제도의 조화 및 통일화가 필수적이다. 따라서 본 논문은 이전가격에 대한 과세제도의 행정적 측면과 규범적 측면에서의 발전방안을 제시하였다. 행정적 측면에서 첫째, OECD 가이드라인에서도 권장하고 있듯이 국세당국과 관세당국 상호간의 과세자료나 정보를 교환 및 공유를 해서 이중과세를 방지하고, 이중의 조사를 막아 납세의무자의 부담을 경감할 수 있다. 둘째, 조세담당 공무원과 학자, 변호사, 공인회계사, 세무사, 관세사 등 조세분야 전문가와 관련업계 이해당사자를 구성원으로 하는 세제협의회를 구성하여 이전가격세제에 관한 연구와 정책방향의 제시를 할 수 있는 제도를 만들어야 한다. 셋째, 국가간 공동세무조사나 조세당국간 공동세무조사의 실시가 이루어져야 한다. 이를 통해 납세의무자에게 이중조사의 부담을 줄여주고 과세관청 입장에서도 행정력의 낭비를 줄일 수 있는 이점이 있다. 넷째, 국가간 이전가격 평가관련 업무협조가 이루어지도록 하여야 한다. 한 국가의 과세당국의 노력만으로는 거대하게 커져버린 다국적기업간의 거래를 대처하기가 어렵다. 절세전략을 넘어 공격적 조세회피(ATP)를 시도하는 다국적기업의 전략에 대응하기 위해서는 국가간 협조가 필수적이다. 이에 대해 우리 세무당국도 능동적으로 적극대처해야 한다. 규범적 측면에서는 첫째, 이전가격을 평가할 수 있는 다양한 방법을 개발하고 합리적인 과세가 되도록 노력을 하여야 한다. 둘째, 가격결정의 구조나 거래내용이 변경되는 경우 납세의무자가 이에 대한 정당성을 사전에 부여받기를 희망하는 경우 과세관청에 질의를 하고 과세당국은 이를 확인해 주는 사전가격심사제를 적극 활용하는 방안을 모색하여야 한다. 이렇게 함으로써 불필요한 조사 등의 행정낭비를 줄이고, 납세의무자 입장에서는 법적안정성과 예측가능성을 확보하여 정상적인 영업활동을 할 수 있다. 셋째, 관세에서는 특수관계가 가격결정에 영향을 미친 것으로 판단하는 경우 대부분 4방법에 의한 평가를 하고 있는 바, 4방법 평가의 산식에서 사용할 이윤 및 일반경비율을 적용함에 있어 기준비율을 제정하여 공시하고 있으나, 산정기준이 되는 비교대상업체의 모집단 선정에 적정성을 고려하여야 할 것이고, 이윤 및 일반경비율 조정신청에 따르는 비교대상업체의 투명성 및 자료가 공개되도록 제도를 개선하여야 한다. 넷째, 이전가격에 대한 과세가격의 산정은 과학이 아니 듯, 어느 적확한 과세가격을 도출하려는 핀 포인트(pin point) 방식의 관세과세방법을 지양하고 적정 정상가격범위(arm's length range) 개념을 도입하여 유연성을 두는 방법도 검토

관세평가상 “수출판매”에 관한 고찰

문상태(Sang-Tae Moon) 한국관세학회 2010 관세학회지 Vol.11 No.2

WTO Agreement was born out to provide unified legal ground roles for customs valuation of imported goods for member nations for the purpose of customs duty assessment. Despite of the WTO Agreement's objective, conflicting disputes have been taken place between different countries due to differing interpretations on sale for export, which is the basis of customs valuation. Whereas the U.S. and ED have applied some form of a first sale rule for successive transactions in international sales of goods fo rthe past years, WCO recently published Commentary 22.1, which rebuts allowance of the first sale rule as the basis for customs valuation, as such causing confusion to importers, particularly multinational companies. In spite of the fact that the continuos application of the first sale rule accepted in the U.S. and ED is still under review, efforts on unification of different countries' relevant rules and regulations are required to achieve and maintain the WTO Agreement's objective. This study summarizes conditions for sale for export based on review and analyses of rulings, laws and regulations of primary countries. To qualify for sale for export for customs purposes, two conditions must be met: i) there must be a bona fide sale and ii) the sale must be for export to the country of importation.

最初販賣價格(First Sale Price)의 關稅課稅價格 適用에 관한 考察

문상태,박명섭 법무부 2005 통상법률 Vol.- No.65

In the case of multi-tiered international transaction, for example, a foreign seller, often a factory, sells goods to a foreign middleman, and the foreign middleman eventually resells to a domestic purchaser (i.e. importer), many customs authorities in the importer's country are currently tend to levy duty on first sale, from the factory to middleman, rather than on the later (and presumably higher-priced) sale from the middleman to the importer. Customs appraisement of first sale was accepted initially in the decision of the Court of Appeals Federal Circuit in Nissho Iwai American Corp. v. United States, 982 F.2d 505 (Dec. 1992). The case provided three conditions for the first-sale valuation that (i) the sale between manufacturer and middleman should be bona fide when (ii) the goods are clearly destined for export to the country of importation and (iii) when the manufacturer and the middleman deal with each other at arm's length, in the absence of any non-market influence that affect the legitimacy of the sale price. In this regards, an importer under the multi-tired transaction may take advantage of the first-sale valuation by providing all the information and documentation sufficient to establish the foreign sale as qualifying under the Nissho Iwai Rule.

관세 과세가격 사전약정제(ACVA)의 이전가격세제 적용가능성에 관한 연구

문상태(Sang-Tae Moon) 한국관세학회 2008 관세학회지 Vol.9 No.3

In determining the dutiable value of imported goods, the corporate income tax is based on the OECD Guidelines and the Law for Coordination of International Tax Affairs. For customs purposes, the WTO customs valuation agreement and the Korean Customs Law serve as the basis for determining dutiable value. The duty assessment procedures applied by the customs and tax services differ not only in the dutiable items, but also in the purpose and methods. From the taxpayer's perspective, however, the differing systems cause confusion and burden in having one tax administration determine that the transfer price is too low and another tax administration determine that the price of goods from the same transaction is too high. With respect to corporate income tax, a system of negotiation and agreement on the dutiable value, the Advance Pricing Agreement, exists where the taxpayer and the tax authorities are in disagreement as to the dutiable value. Although the customs administration did not have such a system of agreement between the taxpayer and the customs service on the dutiable value, the customs authorities have been implementing similar measures, the Advance Customs Value Agreement(ACVA) since last year. Therefore, a system is currently in operation whereby a taxpayer may request an examination of the appropriateness of the customs value in related party transactions. Whether the ACVA measures will become an active part of the customs administration depends on the extent to which the transfer price determination methods under the OECD Guidelines will be applied. As a system developed to minimize the burdens of the taxpayer, ACVA should be implemented by recognizing the differences that exist in customs valuation and transfer pricing and by converging customs valuation methods with the transfer pricing methods under the OECD Guidelines in a manner that does not undermine the basic customs principles of the WTO valuation agreement.

제조물책임법 시행에 따른 업체의 대책 및 판례

문상태,Mun, Sang-Tae 한국화재보험협회 2002 방재기술 Vol. No.

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