부당행위계산부인의 특수관계인 범위에 관한 고찰

• 영문명: A Study on the range of related parties of the rejection of unfair act and calculation
• 발행기관: 중앙대학교 법학연구원
• 저자명: 길용원(Kil Yong Won)
• 간행물 정보: 『법학논문집』法學論文集 第38輯 第2號, 227~254쪽, 전체 27쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2014.09.30

영문 초록

Taxation is limited to the results of the people's property. Thus, tax evasion is a problem that happens in any times. This practice needs to be banned. This problem is especially the rejection of unfair act and calculation of Corporation Tax Law. The Denial of the improper transaction and calculation between the persons who have special relationships in Corporation Tax Law is the most important method to prohibit tax evasion. But Legitimate and effective business practices, so that the ex-post regulatory requirements, the rule of the rejection of unfair act and calculation need to be strictly construed. Article 87 of enforcement ordinance of Corporate Tax Law concerning the scope of related parties, there has been conflict of opinion. In this regard there are conflicts of one side relationship theory and two sides relationship theory. The Supreme Court had in a point of view of two sides relationship theory in the past. But the Supreme Court recently changed its opinion to one side relationship theory. The main reason is the principle of strict interpretation and prohibition of analogical interpretation. Considering the purpose of tax avoidance prohibition, two sides relationship theory is thought to be reasonable. Recently revised enforcement ordinance of Corporate Tax Law and The Basic Law for National Taxes were based on the two sides relationship theory. I think the legislation is valid.

목차

Ⅰ. 서언

Ⅱ. 부당행위계산부인의 일반적 고찰

Ⅲ. 특수관계존부의 판단방법

Ⅳ. 새로운 입법에 대한 평가

Ⅴ. 결론

참고문헌

Abstract

키워드

부당행위계산부인 조세법률주의 특수관계인 조세회피행위 실질 과세원칙 related parties rejection of unfair act and calculation tax evasion one side relationship theory two sides relationship theory