다국적기업 사후보상조정의 관세평가에 대한 과세기준 운용 감사에 관한 연구

This study examined the regulations based on the national tax and customs laws and reviewed the result of the Board of Audit and Inspection’s audit on the “Inadequate Operation of the Customs Valuation Standards Applied to the Multinational Enterprises’ Post-Compensating Adjustments.” Problems related to the customs authorities’ inconsistent application of the imposition when they determine that post-compensating adjustment amounts should be dutiable either as price actually paid or payable amount or as subsequent proceeds amount, and the Korea Customs Service’s follow-up measures to customs valuation standards could be improved by revising customs regulations, supplementing administrative rules, and redefining customs administration standards. In more details, in relation to the revision of the customs regulations, the study proposed establishment of the price review clause’s constitution requirements for the determination of the price actually paid or payable, establishment of the profit adjustments for the determination of the subsequent proceeds, and allowance of the customs duties refund for certain downward adjustments by easing requirements for the provisional value declaration. In addition, in relation to the redefinition of the customs administration standards, the study proposed the customs authorities’ establishment of the judgement standards for the determination of the price actually paid or payable and subsequent proceeds, supplementation of the guidelines on the post-compensating adjustment amounts between related parties, and activation of the customs evaluation advisory committee for the objective review of the post-compensating adjustment amounts. Meanwhile, the problems with the Board of Audit and Inspection’s means of conducting audits could be enhanced through expansion of the audit scope and utilization of the external experts. In particular, through improvements on the customs authorities’ legislative and administrative measures, fair operation of the customs valuation standards applied to the multinational enterprises’ post-compensating adjustments as well as transparent and consistent customs administration to ultimately prevent disputes between taxpayers and customs authorities could be achieved.