국세청은 2006년 3월 조사사무처리규정을 공개하고, 세무조사 선정방법 및 선정대상을 결정하기위해 성실도분석시스템(CAF)을 도입하였다. 만약 직전연도 소득률이 동일업종 소득률 이상이라면직전연도에 동일업종의 다른 기업에 비해 더 많은 세금을 납부한 것이므로 당해 연도에 조세회피를 증가시킬 가능성이 있으며, 동일업종 소득률 미만이라면 조세회피를 하지 않거나 세무조사대상에 선정되지 않기 위해 조세회피를 감소시킬 유인이 있다. 선행연구에 의하면 이러한 이익조정 및조세회피 등을 하기 위한 가장 좋은 수단 중의 하나가 특수관계자와의 거래이다. 따라서 본 논문은선행연구를 확장하여 기업의 소득률과 동일업종의 소득률의 차이와 특수관계자의 거래가 조세회피에 미치는 영향을 알아보았다. 이를 위해 2012년 말 현재 유가증권시장에 상장된 12월말 결산법인들 중 2006년부터 2012년까지 총 2,673 기업/연 자료를 이용하여 분석하였다. 본 연구의 주요결과는 다음과 같다. 첫째, Desai and Dharmapala(2006)에서 이용된 조세회피측정치를 종속변수로 하여 특수관계자와의 거래가 조세회피에 미치는 영향을 분석한 결과, 특수관계자 거래가 증가할수록 조세회피가 증가하는 것을 확인하였다. 둘째, 직전연도 소득률에서 동일업종소득률을 차감한 소득률 차이가 큰 기업일수록 조세회피가 증가하는 것으로 나타났다. 셋째, 소득률 차이가 큰 기업일수록 그렇지 않은 기업보다 특수관계자 거래를 통해 조세회피를 증가시키고있는지를 분석한 결과, 전기 매출액영업이익률이 동일업종 매출액영업이익률보다 높은 기업의 경우에서만 특수관계자 거래를 통해 조세회피를 증가시키고 있음을 확인하였다. 본 연구는 일정한 소득률 요건에 해당하는 기업들이 특수관계자 거래를 통해 조세회피를 하고있다는 것을 보여주었다는 점에서 의의가 있다. 이러한 본 연구의 결과는 과세관청이 세무조사를위한 대상을 선정하거나 기업들이 조세회피전략을 수립하는데 시사점을 제공할 것으로 기대된다.

The purpose of this study is to analyze the effect of related party transactions and reported income ratio differences on tax avoidance after tax audit guidance disclosure. NTS in March 2006 was published the investigation had been closed on the outside front open to the regulatory paperwork. In addition, NTS in the selection of the target corporation subject to tax audits, and to determine how to select ‘Compliance Analysis Function (CAF)’ was introduced to the use of, the taxpayer in terms of tax companies are naturally principles and procedures, and selection of survey method (hereinafter referred to as “tax audit selection criteria”) shall in good faith at the core of operating system for the analysis have been great interest in this system, as well as a selection of companies surveyed in important variable in determining as to whether the ‘same industry reported income ratio’ can be considered. If the last year reported income ratio of companies were over the last year same industry reported income ratio, then this year companies are likely to use a variety of means for tax avoidance, on the other hand, does not lower the tax audit tax avoidance if the target is not selected a means to reduce tax evasion (income or you want to increase profits means) are likely to use. Which we believe is the best means of its related companies that will be deal with such related parties. Samples are companies listed on Korean Stock Exchange Market which are from 2006 to 2012. First, transactions between related parties are finally over corporate tax avoidance that is actively occurring while this study was confirmed by the effective tax rate as a direct measure of tax avoidance transaction is a related party to analyze the impact of tax avoidance. Second, this study also predicted that the difference of the last year reported income ratio of companies between the last year reported income ratio of the same industry is separated by large companies, small companies and medium companies, and large companies have large tax avoidance, medium companies have or have no tax avoidance and small companies have no tax avoidance. But results were somewhat different to estimates of tax avoidance and the type of the difference of reported income ratio. Third, the difference of high reported income ratio is interest in tax avoidance will not only be higher, there is a large difference of reported income ratio group than in the group otherwise use various means for tax avoidance, and that the most likely means of appropriate will be related party transactions. The result that it was confirmed if the last year operating margin of companies is higher than the last year operating margin of the same industry in estimates of Desai and Dharmapala (2006) tax avoidance measured the dependent variable, related party transactions was able to increase the tax avoidance. There are following contributions in this research that although the impact on related party transactions tax avoidance, Using the difference of reported income ratio in the cause variable, companies of the difference of high reported income ratio than otherwise is increased with the degree of tax avoidance through related party transactions.

related party transactions, reported income ratio, tax avoidance