그룹상표권 사용료 과세에 관한 연구

In the 2000s, domestic business groups began to convert to a holding company system as the holding association system was legalized. Then, the tax authorities began taxation on trademark royalties, which is the main income source for the holding company. One of the most controversial aspects of trademark royalty taxation is the application of the Denial of Transactions between Special Related Taxpayers under the Corporate Tax Act(“DT system”). This article focuses on two major issues that arise in the process of applying DT sysem to taxation on trademark royalties. The first issue concerns the extent to which DT sysem will be applied. There is no controversy over the fact that registered trademarks protected by the Trademark Act are subject to this system if it is used free or at a low price without justifiable reason. The controversy is whether other elements managed by the group at the brand management level can be applied to this system. This article presented the opinion that it is not necessary to apply only trademarks registered under the Trademark Act to the purpose of DT system to realize fair taxation according to the economic substance. The second issue is the determination of the criteria for determining the appropriate trademark royalty rate required for the application of DT system. This article pointed out that Article 89 of the Enforcement Decree of the Corporate Tax Act, which should currently operate as a standard for this, is insufficient and suggested its own improvement plan.