TITLE	Supreme Court Decision 2014Du3044, 3051 Decided October 12, 2017¡¼Revocation of Disposition Imposing Income Tax; Revocation of Disposition Imposing Corporate Tax¡½ [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 acting as a mere conduit; (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 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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