단계거래원칙에 관한 규정과 부당행위계산부인 규정은 조세회피방지 규정으로서 세법의 적용단계에 활용되는 것이다.
The provisions on the step transaction doctrine and the provisions on the denial of the calculation of unfair behavior are used in the application stage of the tax law as tax avoidance prevention regulations.