아시아나항공 '900억대 법인세 소송' 항소심 내달 시작

This case highlights the critical legal standards for determining 'fair market value' in high-stakes corporate asset transfers, impacting how conglomerates approach internal restructuring. The appellate court's decision will provide essential guidance on the limits of tax authorities' power to re-evaluate private transactions under tax avoidance regulations. It also underscores the potential for conflicting legal interpretations between criminal and administrative courts regarding corporate governance.