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TITLE 【Syllabus of Latest Opinion】Supreme Court Decision 2014Du3044, 3051 Decided October 12, 2017【Revocation of Disposition Imposing Income Tax; Revocation of Disposition Imposing Corporate Tax;】* First draft [full Text]
Summary
[1] In a case where a tax office: (a) deemed a foreign corporation, which was regarded as a taxpayer during the process of withholding tax, to be a mere conduit company; (b) considered another foreign corporation (a top-tier investor thereof), as a taxpayer in line with the principle of substantial taxation, to have a permanent establishment in the Republic of Korea; (c) in the process of determining the tax base and the amount of corporate tax to be levied against the top-tier foreign investor, deducted the refund of the tax amount withheld from, or added the tax refund to, the top-tier foreign investor’s determined tax amount; and (d) whilst doing so, notified details of its decision via sending a written letter specifying the taxable year, tax amount, and calculation basis, whether the top-tier foreign investor may file an appeal seeking revocation of said disposition imposing taxes (affirmative)
[2] Requirements to deem that a foreign corporation’s fixed place of business (also referred to as “permanent establishment”) is located in the Republic of Korea, and method of determining whether business activities carried out are essential and important
[3] Requirements to deem that a foreign corporation operates a permanent establishment through a dependent agent in the Republic of Korea
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