관세평가상 이전가격 검증에 관한 사례연구

This study reviews the test price verification method and the transactional circumstances analysis methods under the Valuation Agreement and the Korean domestic law. Upon analyzing the customs disputes in Korea, this study finds that the customs authorities lost the case when they analyzed the transactional circumstances using a subjective method or a method which lacks a certain degree of reasonableness. The customs authorities won the case in case they analyzed the transactional circumstances using an objective or reasonable method. Based on the research described above, this study points out the problems in transfer price verification method in Korea and suggests the ways to improve them. As a method to improve the audit practices, publishing the transfer price audit manual, training expert transfer price audit personnel, introduction of arbitration method as a mid to long-term solution to collision of taxing power between the customs and tax authorities, intensified exchange of information between the two authorities as to transfer price audits, having a test price analysis to precede the transfer price audit and utilizing the transfer pricing documents on comparability analysis are suggested.