국내 특수관계인 간 무형자산 거래에 대한 시가평가 개선방안 연구 －공정위 지침 및 국조법을 중심으로－

초록

The purpose of the market price evaluation regulations for intangible asset transactions between related parties is to prevent avoiding the tax burden through distortion of transactions using special relationships. Despite the same purpose of preventing unfair avoidance of tax burden, market valuation regulations for intangible asset transactions between related parties apply different laws depending on whether domestic related parties are included in the Fair Trade Commission’s disclosure group or foreign related parties. As a result, international coherence to market valuation regulations for intangible asset transactions is deteriorating, and taxpayers are incurring problems of incurring unnecessary tax cooperation costs. From this point of view, this study identified the problems of the current related laws and regulations through the current market price evaluation regulations for intangible asset transactions between related parties and proposed improvement measures. The improvement plan of the market price evaluation system for intangible asset transactions between related parties in Korea proposed in this study is as follows. First, in order to improve the adequacy of the domestic transaction intangible asset evaluation, it was proposed that the resale price method, cost calculation method, profit division method, transaction net profit ratio method, and other reasonable methods can be recognized as market prices. Second, as a way to improve the tax law system when introducing the intangible asset transfer price tax system, two methods were proposed：applying the intangible asset evaluation method under the Adjustment of International Taxes Act and establishing the intangible asset evaluation method. Third, when the arm’s length price is introduced into the evaluation of intangible assets in domestic transactions, an improvement plan was proposed for the requirement for denial of calculation of unfair behavior. Fourth, when the arm’s length price was introduced into the evaluation of intangible assets in domestic transactions, a plan to introduce post－market adjustment were proposed.

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