이전가격세제 (국제거래에 대한 자료제출 의무 (정상가격 산출방법 신고서 , 국제거래명세서 , 국외특수관계인의 요약손익계산서 , 거래가격 조정신고서)

<a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D37%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile271.uf.daum.net%2Fattach%2F995EA03A5AAB99E7284B07')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 1 - 이전가격세제 - 국세청.zip</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D38%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile258.uf.daum.net%2Fattach%2F9933333A5AAB99E82C5825')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2 - 특정외국법인의 유보소득에 대한 합산과세제도 - 국세청.zip</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D60%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile257.uf.daum.net%2Fattach%2F9959D94A5AAE05CA3895D1')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 해외현지법인 주요서식 - 엑셀 (예제).zip</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D54%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile266.uf.daum.net%2Fattach%2F998D834C5AABBF562B6AFC')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 1 - 0 해외현지법인명세서.pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D55%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile283.uf.daum.net%2Fattach%2F9987CD4C5AABBF562BF005')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 1 - 1 해외현지법인재무상황표.pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D56%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile275.uf.daum.net%2Fattach%2F99B1704C5AABBF562627BA')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 1 - 2 국외특수관계인의 요약손익계산서.pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D57%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile284.uf.daum.net%2Fattach%2F99E13B4C5AABBF562468F0')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2 - 0 국제거래명세서 - 국세조세조정에 관한 법률 시행규칙 별지 제8호서식(갑).pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D58%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile263.uf.daum.net%2Fattach%2F993EFB4C5AABBF561B0511')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2 - 1 정상가격 산출방법 신고서.pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D510%26fileid%3D59%26regdt%3D20180316191616&url=http%3A%2F%2Fcfile278.uf.daum.net%2Fattach%2F99638F4C5AABBF5618ABEB')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2 - 2 용역거래에 대한 정상가격 산출방법 신고서.pdf</a>(2) 이전가격세제 실효성 제고(국조법 §5)<table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:239.79pt;height:20.64pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:211.49pt;height:20.64pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:239.79pt;height:564.26pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> □ 국외특수관계인과의 거래는 정상가격을 적용  ㅇ (독립기업원칙) 정상가격은 국외특수관계인이 아닌 자와의 통상적인 거래에서 적용될 것으로 판단되는 가격  - 재화 또는 용역의 특성‧기능 및 경제환경 등 거래조건을 고려해야 함 <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-1.8pt;mso-text-raise:0pt;font-weight:bold;font-size:15.0pt;">< 추 가 ><p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;"> <p class="0" style="line-height:150%;margin-left:30.0pt;text-indent:-30.0pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-1.8pt;mso-text-raise:0pt;font-weight:bold;font-size:15.0pt;">< 추 가 ></td><td style="width:211.49pt;height:564.26pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> □ 정상가격산출시 독립기업원칙 보완 <p class="0" style="line-height:150%;margin-left:31.0pt;text-indent:-31.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:0.6pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:31.0pt;text-indent:-31.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:0.6pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:31.0pt;text-indent:-31.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:0.6pt;font-weight:bold;font-size:15.0pt;"> <p class="0" style="line-height:150%;margin-left:31.0pt;text-indent:-31.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:0.6pt;font-weight:bold;font-size:15.0pt;">       - 과세당국은 거주자와 국외특수관계자 사이의 상업적‧재무적 관계, 거래조건 등을 고려하여 실제 거래를 명확히 인식하고 해당 국제거래가 합리적인 거래인지 여부 판정  - 유사한 상황에서의 독립기업간 거래와 비교하여 해당 거래의 상업적 합리성이 현저히 결여된 경우 거래 부인 또는 다른 거래로 대체 후 정상가격 산출</td></tr></tbody></table><개정이유> 이전가격세제의 국제기준 반영 및 적용 원칙 명확화 <img src="https://t1.daumcdn.net/cfile/cafe/996319335AAB989B40" 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