국제조세조정에 관한법률상 경정청구에 대한 고찰

This study reviews the reassessment requirements in the provisions regarding the request for reassessment under Article 10-2 of the Law for the Coordination of International Tax Affairs from the perspective of interpretation. The reassessment requirements can be classified into three categories, the person entitled to make the request, the reasons for reassessment and the period for making the request. With respect to the person entitled to make the request and the reasons for reassessment, there are no issues in the interpretation of the matters prescribed in paragraph 1. In other words, the person entitled to make the request is the taxpayer who has submitted a tax return of the corporate income tax of the relevant business year, and the period for making the request is within two months from the date on which the taxpayer became aware of a disposition of reassessment issued by the head of a customs office. In regard to the reasons for reassessment, there are a reason prescribed by the Law for the Coordination of International Tax Affairs and a reason commonly applicable to all types of requests for reassessment. The “case where any difference occurs between the taxable price for customs and the trade price used for calculating the corporate income tax due to a disposition of reassessment issued by the head of a customs office” under Article 10-2 of the Law for the Coordination of International Tax Affairs means the case where the taxable price for customs increased by a disposition of reassessment issued by the head of a customs office is greater than the purchase price used for calculating the corporate income tax. Of the text in paragraph 2 “where the calculation method of and calculation grounds for the trade price of the relevant imported goods which has been used for calculating the corporate income tax are deemed to be appropriate under the provisions of Article 5,” the subject that is deemed to be appropriate under the provisions of Article 5 should be correctly interpreted to refer to the “taxable price which is used for calculating the customs duties reassessed by the head of a customs office.” In addition, although paragaraph 2 was enacted on December 23, 2014 and entered into force on January 1, 2015, it should apply in the same way as paragraph 1 which was enacted on December 31, 2011 and entered into force on July 1, 2012. The reason for reassessment commonly required for all types of requests for reassessment is that the tax amount returned should exceed the lawful tax amount. In the case where the purchase price is denied and the increased taxable price for customs can be recognized as an arm’s length price in a transaction of importing goods, the above condition can be satisfied if the income amount is reduced. In order to determine whether or not the income amount is reduced, it is necessary to interpret whether the increased portion of the taxable price for customs composes the acquisition price of assets and what the nature of the opposite account is in accordance with the Corporate Income Tax Law. If observing such analytic frame, the income amount is reduced and the above condition is satisfied when the purchaser additionally pays to the seller the increased portion of the taxable price for customs as the purchase price. If there is no additional payment, an additional income is added to assets in the amount of the increased portion of the taxable price for customs and therefore the above requirement, in principle, cannot be satisfied. In order to satisfy the above requirement without additional payment, as an exception, the income amount should be reduced as well as taxes should be levied on the increased portion of the taxable price for customs. This exception can be recognized if the country of the counterparty to the transaction recognizes the increased taxable price for customs as an arm’s length price and the purchaser is a subsidiary of the seller.