글로벌기업의 내부거래에 따른 권리사용료 과세에 관한 사례연구

A Case Study on the Taxation of Royalties by Global Corporation's Internal Transaction

Purpose of this study presents standard of judgment and desirable analysis direction about 'condition of the sale of the goods' for loyalty taxation in global corporation's internal transaction by trademarks and company name using contract. The results of this study are two as follows: The first, buyer must have the right of choice of goods purchase. These contents are written clearly in contract or must be true that exercise the right of choice from third party. The second, when there are special relationships, royalty disbursement must see as 'condition of the sale of the goods' even if sales contract and royalty contract exist separatively. Royalty disbursement are written clearly in contract or should exists by recording. Therefore, the customs authorities will have to apply two standard of judgment of wide sense in judgment of 'condition of the sale of the goods' in global corporation's internal transaction.