Recently, Korean companies have become more interested in overseas market, and semi-finished goods have become more and more active. In addition, most of Korean companies are in the form of Complete Knock Down, which is produced in low-wage countries in accordance with glottalization. As a result of the logistics movement between countries, there are many controversies such as tax problems and transfer of added value. Therefore, most companies set Transfer Price with the support of external organizations. In this paper, we propose a practical method for the proper transfer price setting using the cost-plus pricing method.