수익적 소유자 개념에 관한 연구 - 최근의 동향 및 앞으로의 과제를 중심으로 -

The concept of the beneficial ownership was introduced to OECD Model Tax Convention on Income and on Capital in 1977. OECD revised the commentaries several times to help understanding about the meaning and key indicators of the beneficial ownership. However, the applying and deciding whether to become a beneficial ownership is still not easy and its applying and judgement seem to not to always consistent in several countries. The Korean Supreme Court acknowleged the meaning and the standard of the beneficial ownership in 2017du33008 case for the first time and other subsequent judgements shows detailed standard in individual cases. It is preferable based on that the meaning and standard of the beneficial ownership is different to the concept of Actual Taxation concept on the Framework Act on National Taxes, Article 14. and also, global standard and OECD commentaries. To determine whether to meet a beneficial ownership requirement, it is necessary to consider comprehensively not only whether the passive income was transferred to the 3rd party, but also the plaintiff enjoy the income by its own use and enjoyment and it owns its risk and control. Also, the source of beneficial ownership related to interpretation tax treaty without beneficial ownership clause should be discussed, whether to apply beneficial ownership to complex and combined transactions. I hope that this study would be helpful in understanding the concept of beneficial ownership and subsequent discussions based on it.