역외펀드를 이용한 역외탈세 사례분석 연구

Off-tax evacuation refers to the act of reducing the taxpayer's tax burden by using methods that can not be normally or normally performed within the country using the tax authorities of the tax authorities. In particular, as the possibility of tax evasion through international transactions increases due to the liberalization of foreign exchange transactions, globalization and development of financial techniques, and the capital outflow as a tax refuge expanded due to the global financial crisis, Government efforts are being focused on strengthening measures. In the case of a taxpayer, the taxpayer 's tax burden is unavoidably tax avoided, and the various types of transactions in which tax avoidance is attempted are likely to be legal acts that the legislator has permitted in view of the policy effects of attracting investment. The purpose of this study is to examine the tax avoidance and offshore tax evasion through domestic and foreign cases and institutional analysis in order to classify the difference between legal taxation strategy and offshore tax evasion. In particular, this study focuses on the types of tax that can be unreasonably reduced through the use of offshore funds, through convertible bonds, stock trading of affiliated companies, and unfair money transactions. This study can be used as case study lecture and it can be said that this study contributes to the fact that it can refer to the matters that should be considered in the policy making process through concrete examples of this study.