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TITLE Supreme Court Decision 2016Du42883 Decided December 27, 2018【Revocation of Disposition Collecting and Imposing Corporate Tax】 [full Text]
Summary
[1] Person liable for tax on income derived from a property in cases where: (i) the person to whom the income from the property nominally accrues lacks the capacity to control or manage property; (ii) there is another person who substantially controls or manages the property by means of governance, etc. over the nominal owner; and (iii) the disparity between name and substance arises from the intent to avoid tax (held: the person who substantially controls or manages the property)
Whether the same doctrine holds true to the interpretation and application of a tax treaty (affirmative in principle)
[2] In a case where an American corporation registered its patent right only outside of Korea but not domestically, whether the income paid to the America corporation may be deemed as a domestic source income (negative)
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