권리사용료의 과세를 위한 거래조건의 판단기준

초록

Purpose of this study presents standard of judgment and desirable analysis direction about 'condition of the sale of the goods' for loyalty taxation in purchase of parts by Technical Assistance Agreement. The results of this study are three as follows :The first, buyer must have the right of choice of parts purchase. These contents are written clearly in contract or must be true that exercise the right of choice from third party.The second, 'Net Sales' must include deduction of all costs incurred of CKD parts or components from Licensor. These contents are written clearly in contract or should exists by recording. The third, purchase of parts should be achieved separatively with royalty payment. It must be general-purpose parts and the parts should be available independent transaction without royalty payment after termination of T/A contract.Therefore, the customs authorities will have to apply 3 standard of judgment of wide sense in judgment of 'condition of the sale of the goods'

키워드