경제적 실질 판단 요건의 도입이 세무전문가의 의사결정에 미치는 영향

This study examines the effect of prong tests for economic substance enacted IRC Section 7701(o) on tax professionals’ decision, compared to Act 14 of the National Tax Service Act(NTSA) that don’t have prong tests for economic substance, thereby proposing the suggestion of current Act 14 of NTSA. The result of this study shows the decision on tax professionals’ for economic substance either under IRC Section 7701(o) or Act 14 of NTSA doesn’t have statistically difference, given the artificial case the Tax Court held that business expenses are not deducted due to the lack of economic substance. Furthermore, the decision on tax professionals’ type manipulated for tax system either under IRC Section 7701(o) or Act 14 of NTSA doesn’t have statistically difference. Taken together, the results can be assessed with availability heuristic and anchoring heuristic, one of the behaviour decision theory in legal analysis. Availability heuristic leads to the judgement error because tax professionals make decision by using their vivid memories and experiences, thereby showing no statistical difference between section 7701(o) and Act 14 of NTSA. Anchoring heuristic leads to the same result by employing the basis of an initial value like the Code section method in accordance with principle of no taxation without law.