특수관계자간 수입거래시 이전가격을 이용한 관세회피 사례분석 및 입증책임에 있어서 시사점

The customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions However, the buyer and the seller are related shall not in itself be grounds for regarding the transaction value as unacceptable. In such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. In order to determine whether the relationship influenced the price or not, it needs to get the taxpayer's cooperation. If the taxpayer wouldn't file the related papers or don't file them within the proper time, it is hard to impose the tariff. As the way of trades within the related party is more complicated and diverse, it is harder to do. In the other hand the burden of proof is taking more important role in the tax lawsuit, because the cases that are not proved due to the negligence of taxpayer's filing are increasing. This paper focused on two things, one is the unequality of information between the taxpayer and the customer, and the other is the taxpayer's obligation of cooperation about filing the papers related to the trade. Due to the unequality of information between the taxpayer and the customer, the burden of proof is needed to moved to the taxpayer. In addition if the taxpayer wouldn't file the papers related the trade, the negligence shall bring the disadvantage to the taxpayer, such as refusal of evidence.