부당행위계산 부인에 관한 연구

Abstract

Abstract

A study on the rejection of unfair act and calculation

by Kim Dong Ha Advisor:Kim Ki-Pyung,Ph.D. Department of Business Administration Graduate School of Business Administration, Chosun University

Of Korean tax law, the rejection of unfair act and calculation has a short history and the notion is also abstract and comprehensive so improvements are needed. First, a general provision should be established. There is no general provision on avoiding tax so it is not systematic. Second, a revision of legal provisions is needed. The conception of the used term is unclear and it could cause controversies in translating the term. Third, Article 52 of corporate tax law accounts for price conception but it isn’t specific. Fourth, by denying the correspondence-system, problem of double taxation can occur so the rejection of unfair act and calculation is needed. These improvement schemes can’t block the tax avoidance fundamentally. The rejection of unfair act and calculation must be fair and legitimate to the taxpayer. Taxation subject shouldn’t abuse power and infringe rights and interests of the taxpayers.