수입물품의 장부가액을 실제 매입가액이 아닌 증가된 관세의 과세가격으로 조정하더라도 수입 사업연도의 각 사업소득금액에 미치는 영향은 없다.
Even if the book value of brought in goods is modified to the taxable value of increased customs as opposed to the actual purchase price, there clearly was no effect regarding the amount of each business income within the import business year.