내국세에서 인정된 이전가격을 관세 과세가격에 수용할 수 있는 입법적 방안

Abstract

Multinational companies have been increased in the 60 percentage of the total of trade, so that the management and analysis of transfer pricing is important, and harmony request of the customs valuation have been raised strongly. Although customs valuation and transfer pricing have the same goal-Arm's Length Price-, the evaluation procedure is different, so that other different results may occur. Disharmony of both causes to lose government's trust and unnecessary cost. South Korea has some harmony systems, such as the correlative adjustment, the adjustment council coordinating committee of taxation(under the Minister of Strategy and Finance), and Advance Customs Valuation Arrangement. However, the operation of the those system doesn't work effectively. One of the reason is that there is no provision of the connection that can help those system work effectively. On this paper, I studied how it is possible to reflect the transfer price on customs valuation. First of all, if tax payer provides all documents, and transfer pricing report is based on OECD transfer pricing guidelines, customs authority can presume the transfer pricing payable price which relationship is not affected the transaction price. Next, I investigated whether it is possible to recognize the transfer payable price for the purposes of the tariff. At least the transfer price approved through Advance Pricing Adjustment, if it is approved by unilateral or bilateral APA, will be adopted to payable price for the purposes of the tariff. Furthermore, in the case of compensating adjustment, the additional amount paid can be presumed the paid price for the purpose of tariff under some conditions. For example, the conditions are as follows, the contrast was set before the transaction, tax payer paid actually to the foreign relation party, tax payer returns the file to national tax service as to the contrast, and tax payer can give the documents about the contrast. If these requirements satisfied, tax payer may pay the additional tariff or refund the tariff.