법인세법상 부당행위계산부인제도의 합리적 개선방안

The unfair act calculation denial system under the Corporate Tax Act and the transfer tax under the International Tax Adjustment Act are distinguished by what they target, namely, domestic transactions and international transactions, respectively. However, the two systems basically are no different measures designed to realize the basic proposition of fair taxation through the actual taxation principle of the tax law's unique legal theories and through tax evasion. The two systems are all basically based on the actual taxation principle under the Framework Act on National Tax, and they are seen as being legislated as specific practice measures of that principle. However, the current relevant tax laws, as aforementioned, classify the two systems' key concept of rational businessman transaction price into market price and normal price value, respectively, thereby defining them differently. Under this provision, the concepts of the market price and the normal price value as the criteria for the transfer price, set forth under the Corporate Tax Act and the International Tax Adjustment, are all actually based on the rational businessman transaction price, so there are scare theoretical grounds for defining them differently under the tax laws. The improper tax burden reduction through aggressive tax evasion or tax dodge must be subjected to regulation. The said unfair act calculation denial system is considered to serve to regulate the taxpayer's improper tax burden reduction and to realize the fair tax burden. Nonetheless, if even honest tax payers are included in the category of being subject to the application of the system, it will cause unnecessary taxation disputes, so the system should be strictly applied. From this viewpoint, the current unfair act calculation denial system does not offer a clear market price calculation method, and is highly likely to work for the convenience of the tax office, so to control that, the transfer price agreement system needs to be legislated, and if a difference is caused between the market price adjusted by the unfair act calculation denial provision and the taxpayer's transaction price, the provision should be improved to make it possible to adjust the difference in response to such discrepancy or to accept such discrepancy.