부당행위계산부인의 특수관계인 범위에 관한 고찰

A Study on the range of related parties of the rejection of unfair act and calculation

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.