정상가격 산출방법 등에 대한 최근 유권해석 등의 분석

Abstract

This study analyzes recent rulings and court cases on calculating arm’s length price and operating transfer pricing. First, recent rulings and court cases declare that calculating methods in the “Act for the Coordination of International Tax Affairs” (“ACITA” hereafter) should be adopted considering firms’ industrial classification and specific factors, and etc. However, because those rulings and court cases are mainly for inventories and tangible assets, ACITA and its rulings need to regulate calculating methods and their applications for provision of intangible assets and services, whose properties are conspicuously differ from those of inventories and tangible assets. Furthermore, recent rulings and court cases declare that, when it comes to operating transfer pricing, specific factors of relevant parties should also be considered. For that issue, methods of reconciling arm’s length price with the tax base of customs duty need to be further investigated in future studies.