사례로 살펴본 부당행위계산부인 제도에 관한 연구

In this study, 370 cases of administrative, tax tribunals and judicial courts(mostly focusing on 216 relevant cases) concerning rejection system which were posted up in tax information system(taxinfo.go.kr) of National Tax Service during year 2005 to year 2013 were collected and analyzed with recommendations for improvements. Firstly, the criteria for judging unfairness in respective tax laws is so abstract, different and vague that tax authorities often lead to "in dubio pro fisco". The criteria for judging unfairness should be enacted in law(not in enforcement ordinance) and commom rules should be enacted in tax basic law. Secondly, because the regulation in corporate income tax law which stipulates in the absence of market price to refer only to the amount of certified evaluation firm or that of the regulations in inheritance and donation tax doesn't reflect all the circumstances including the situation of lack of no similar transactions arm's length methods of law on reconciliation of int'l tax the reasonableness of which was fully verified should be introduced. Thirdly, since the scope of kindreds in persons with special relationship is unrealistic and the scope of kindreds of employees and shareholders is broad and uncertain, which leaves the possibility of abuse from tax authorities, kindreds under same livelihood with economic dependance from the scope of kindreds of employees should be excluded and the scope of shareholders should be restricted to controlling shareholders. Lastly, concerning the double taxation problems aroused by the income disposition of rejection system, regulations on double taxation adjustment of interest, dividend and other income should be clearly enacted and regulations on double taxation adjustment of alienated income should be enacted in law(not in law and enforcement ordinance separately). In case of collision of types of income, in the first place alienated income tax or donation tax should be imposed according to the characteristics of transactions or granted profit. Corresponding adjustments in law on reconciliation of int'l tax should be introduced and supplemented to eliminate double taxation which exists in current tax laws.