과세가격 결정과 실질과세의 원칙 적용에 관한 연구

Abstract

[Purpose]The purpose of this study is to examine legal issues over the legal nature of customs valuation of transaction values under Customs Law, it relations with the principle of actual taxation. [Methodology]This study analyzed the legal nature of customs valuation regulations and the application of the principle of actual taxation by comparing discussions about internal tax laws and Customs Law. [Findings]First, private men are not allowed to make a direct claim over WTO’s customs valuation regulations. Unlike internal tax laws, Customs Law has no room for treaty overrides by domestic laws. Secondly, the principle of actual taxation is applied to Customs Law even without substantive enactments just like discussions in internal tax laws arguing that the principle should be applied to any acts for tax avoidance even without substantive enactment. Finally, addition elements represent the legalization of important types of tax avoidance acts, being included indirect prices. The principle of actual taxation is thus applied to the entire taxable prices. [Implications]The principle of actual taxation under Customs Law is applied to acts of tax avoidance even without concerned legal regulations over transaction values for tax avoidance without any business purposes or economic reasons.