글로벌 플랫폼 기업의 국내 시장 매출 및 세원 잠식의 역사

초록

In the 1990s, as the Internet became popular, early global portal sites such as Yahoo and Lycos entered the domestic market, but in the 2000s, global platforms such as Google, YouTube, Facebook, and Twitter began domestic services, changing the online business ecosystem. In the 2010s, as smartphones became more widespread, mobile app platforms such as the Apple App Store and Google Play Store emerged, and OTT platforms such as Netflix significantly increased their sales in the Korean market. Accordingly, interest in transparent sales and tax obligations of global platform companies boasting strong market competitiveness is increasing. This study aims to organize the business history of Korean corporations of global platform companies, estimate their sales, and identify the appropriate size of their tax sources. As a result of the case analysis of Google Korea, Google Korea’s sales over the past 20 years were estimated to be a maximum of 242.7 trillion won, a minimum of 97.3 trillion won, and a maximum of 19.3 trillion won in corporate tax, and a minimum of 7.75 trillion won in corporate tax. In addition, domestic sales and corporate tax of Netflix and Meta were estimated. These research results have the meaning of providing a close look at domestic sales and tax resources for global platform companies over a long period of time, as well as basic data for national policies for establishing tax justice.

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