고정사업장 과세의 해석상 쟁점 및 정책적 과제 - 2010·2017년 OECD 모델조약 이후의 동향과 전망
Several Interpretive Issues and Policy Implications Regarding Permanent Establishments - Legal Developments and Future Prospects after 2010·2017 OECD Model Tax Conventions
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OECD는 2010·2017년 OECD 모델조약·모델주석 개정으로 고정사업장의 인정 범위를 넓혔고, 고정사업장 귀속소득 계산에 관한 ‘OECD 공식입장’ (Authorized OECD Approach, 이하 ‘AOA’라고 한다)을 채택하였다. 법인세법도 이에 맞추어 개정되었다. 그러나 우리나라 조세조약은 2010·2017년 개정 전 OECD 모델조약과 같은 내용이다. 이러한 상황에서 생각할 수 있는 해석상 쟁점과 입법정책적 과제는 다음과 같다. 첫째, 2017년 OECD 모델조약과 법인세법 개정에도 불구하고 고정사업장은 조세조약의 현행 문구에 따라 판단되어야 한다. 둘째, 2010년 OECD 모델조약·모델주석 및 법인세법 개정에도 불구하고 우리나라 조세조약은 2010년 개정 전 OECD 모델조약에 근거한다. 그러므로 현행 조세조약의 고정사업장 귀속소득은 일체설에 따라 계산되어야 한다. 셋째, 고정사업장 귀속소득 계산에 관한 주장·증명책임은 원칙적으로 과세관청에 있다. 다만 일정한 경우에 납세의무자에게 증명의 필요가 돌아갈 수 있다. 넷째, AOA에서는 자기자본의 계산이 중요하나, 법인세법 시행령에는 구체적인 규정이 없다. 또한 내국법인의 해외 고정사업장 귀속소득에 관한 외국납부세액공제도 앞으로 문제 될 수 있다. 이에 관한 입법적 보완이 필요하다. 다섯째, 법인세법 시행령 제132조 제2항 제1호 및 제9호는 독립기업원칙에 반하는 과세처분으로 이어질 수 있으므로, 개정되어야 한다.
Abstract
OECD expanded the scope of permanent establishments (“PEs”) and adopted the “Authorized OECD Approach” (“AOA”) about calculating the profits attributable to PEs by revising 2010·2017 OECD Model Tax Convention (“OECD MTC”). Such changes were also reflected in the Corporate Income Tax Act of Korea (“CITA”). However, the tax treaties of Korea are still based on the OECD’s former positions. This article analyzes several interpretive issues and legislative solutions under these legal environments. First, regardless of the 2017 OECD MTC and the CITA, the scope of PEs should be determined in accordance with current tax treaties of Korea. Second, the tax treaties of Korea have PE articles based on the single entity method of the 2008 OECD MTC, regardless of the 2010 OECD MTC and the CITA. Consequently, profits attributable to PEs in Korea should be calculated by the single entity method. Third, the tax authorities bear the burden of proof on the correctness of profits attributed to PEs. However, taxpayers should establish the reasonableness of their own calculation in certain situations. Fourth, the calculation of free capital is a key factor under the AOA. But, the CITA does not provide any specific guidance on this. Also, there is no provision on a domestic corporation’s foreign tax credit regarding overseas PEs. The CITA should be revised to cope with such issues. Fifth, it is necessary to amend Article 132 (2) of the presidential decree of the CITA in order to prevent a tax assessment that does not comply with the arm’s length principle in a deemed agent PE case.
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