특수관계자간 수입거래와 관련한 입증책임 분배의 입법적 개선방안

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 it. 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 the Legislative Improvement of the Burden of Proof with the respect to import transaction between the related parties. In conclusion the legislative improvement can be possible in the two ways, making the constructive provisions assumed that did not affect the trading price, and the provisions related to the taxpayer's cooperation obligations. Again the latter provisions can be divided in some ways, the negligence of failure to file the papers related the trade and the disallowance of evidence if not submitted within the proper time.