미국의 단계 거래(Step Transaction)에 대한 과세와 우리 세법상의 시사점

In the U.S., the principles of taxation on Step Transactions is from the Substance Over Form Doctrine, they call these principles the Step Transaction Doctrine and the Economic Substance Doctrine. This two Subset Doctrines are divided by their own features. The Step Transaction Doctrine plays a role in reorganizing and recharacterizing multi-step transactions in the U.S. tax system. but the Economic Substance Doctrine carries considerable weight in the anti-abuse system of taxation. In other words, the former has been used in many aspects of the U.S. tax system, but the latter has been used in only one side, the anti-tax avoidance role of the U.S. tax system. Based on the above, on this thesis, it has looked through the effect from the codification of the Economic Substance Doctrine. It has also scrutinized the features of the Three Alternative Tests of the Step Transaction Doctrine；the Binding Committment Test, the End Result Test, and the Mutual Interdependence Test. Underlying on the above analysis of the U.S., it has reviewed Article 14 paragraph (3) of the Basic Act for National Taxes comparably. Through analyzing comparably, It has made the meaning of major concepts of Article 14 paragraph (3) clear；the Economic Substance and the Unreason.