관세법에서 특수관계가 거래가격에 영향을 미쳤는지 여부- 대법원 2020. 6. 25. 선고 2020두36939 판결 -

There is a significance of this ruling in that this judgment proposed norms by which whether related parties affect transaction value by closely looking at the patterns of transactions ranging from a method of determining price to price negotiations between related parties. The verdict stipulated that if price is determined by applying methods of comparing prices through third parties, a method of re-selling price, a method of calculating net prices, a method of net profit rate from transactions, and a method of allocating profits, all of which pertain to methods of calculating normal price, under Article 8 of the Adjustment of International Taxes Act, this verdict is consistent with the ordinary practices of price determination. This study suggested that there are standards with which price is set based on methods of determining price normally put in place such as whether which price negotiation process is used by a seller and a buyer to set the proper price, whether transaction value is unreasonably determined well below the ordinary price, whether price is set by maintaining the total sales profit rate, and whether there is a discrepancy compared with the transaction value proposed to the third parties who are not involved with related parties. In this regard, the ruling laid out the legal principle of the case in which related parties affect transaction value set forth in Article 30(3) of the Korea Customs Act. That said, as the event that related parties may influence transaction value refers to the extreme undervaluation of transaction value to evade and save taxes, it is assumed that it does not fall into the case that related parties directly affect transaction value, although imported price is set overvalued as a result of no adjustment of slightly reduced imported price. The ruling prescribed that it is necessary to examine the process of price formation on the basis of the practice of determining price, a process of price negotiation, and comparison with transaction value with third parties.