이전가격결정에 관한 연구 - 조세측면을 중심으로 -

Abstract

This study analyzed the international aspect of Korean tax law related to transfer pricing.

This study presented application examples of comparable uncontrolled price method, resale

price method and transactional net margin method through actual enterprises to see the

situations that these methods can be used as the Arms Length Price criteria.

The comparable uncontrolled price method was used in the case that the comparable

enterprise which sold similar products in similar markets was found. The resale price method

was applied in the case that the gross margin earned on purchases from foreign affiliated

supplier and the gross margin earned on purchases from unaffiliated supplier within the

tested company. The transactional net margin method was done in the case that more

credible methods such as comparable uncontrolled price method, resale price method could

not used. The transactional net margin method used operating asset margin as an appropriate

profit level indicator which was adjusted for differences in certain asset ratios between the

comparable companies and the tested corporation. Tax authorities and law courts can use the

results of this study as benchmark data of transfer pricing.

This study has the limits in that subjective assesment of the situations of companies might

be performed and generalization of research results is difficult.