During the company review, the producer, exporter, and importer were accused of low-priced imports because they did not recover the overall profits according to the roles and risks of each transaction party on the grounds that the importer generated a lot of operating profit in Korea.

By examining the literature, the media, and overseas cases, he explained the pricing structure of the general goods industry, and through the analysis of financial data of local corporations and comparable companies in each country, he actively explained the appropriateness of transfer pricing and business practices and successfully explained it. ​