거래순이익율법(TNMM)에 의한 국제 사후보상조정금의 관세과세에 대한 고찰

In accordance with transfer pricing of related parties, in case of post compensation adjustment based on TNMM, the taxation agency and taxpayer disputes due to restrictions of relevant law regarding customs and taxation processing measures. Post compensation adjustment itself is a customs valuation issue, so there must be a clear taxation measure prepared. To calculate the customs duty base of post compensation adjustment, the study firstly separated imported goods and other goods among deal between related parties, and second, it suggested a measure to separate post compensation adjustment elements into imported price and irrelevant price. In case of raising due to specific taxation scheme, in accordance with autonomous declaration of taxpayer or submission from taxation agency, when the objectified and quantified data regarding the amount composing value of imported goods in post compensation adjustment, it is taxed as 'proceeds', and if not, the first method is excluded to apply 'alternate valuation method'. As for the downward adjustment, in case of taxpayer demonstrates PRC, and if there is objectified and quantified data regarding the amount composing value of imported goods, based on the first method, the pertinent amount can be adjusted(deducted) due to 'adjustment of actually paid or payable price', but if not, the first declared price of the first valuation method must be maintained. Important point is the objective separation of post compensation adjustment, which is conducted in order by the two methods above. As for the analysis on irrelevant factors of imported amount, there must be thorough checking regarding all dealings in the pertinent year, and as for the price due to other economic factors beyond analyzable range based on objective method by taxpayer must be adjusted under agreement between the taxation agency and taxpayer. This study has suggested a guideline for post compensation adjustment taxation processing measure under TNMM and suggested practical measure for adjustment through specific examples. It is anticipated that the study result could contribute to realizing fair taxation and taxation friction.