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TITLE Supreme Court Decision 2018Du60847 Decided March 14, 2019 ¡¼Revocation of Disposition Imposing Global Income Tax¡½ [full Text]
Summary
[1] Meaning of each of the requirements to be deemed to have a domicile in the Republic of Korea, as prescribed in Article 2(1) of the former Enforcement Decree of the Income Tax Act, which are: (a) ¡°the existence of a family living together in the Republic of Korea;¡± and (b) ¡°time at which [a person] is deemed to continually reside in the Republic of Korea for at least one year in view of his/her occupation or property status¡±
[2] In a case where an individual qualifies as both a domestic resident and an overseas resident under the Income Tax Act and is therefore deemed a person liable for tax (e.g., income tax) under foreign law, method of determining the place of residence of that individual
[3] Meaning of ¡°permanent home¡± as prescribed in Article 4(2)(a) of the Convention between the Republic of Korea and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter ¡°Korea-Japan Tax Convention¡±), and in a case where such permanent home exists in both Contracting States, meaning of ¡°centre of vital interests,¡± which is the following standard for determining the state of residence of a person deemed as a dual resident under the said Convention
[4] In the case where: (a) Party A, a professional football player playing for a football club owned by Company B, a Japanese incorporated firm, reported a final return on global income tax on his annual income and made payment accordingly; and (b) the tax authority increased the amount of the assessed global income tax and notified Party A of the revised tax assessment, the case holding that Party A had a permanent home in both the Republic of Korea and Japan, but the Contracting State more closely related to Party A in terms of personal and economic relations was deemed to be Japan, not the Republic of Korea; accordingly, Party A was deemed a resident of Japan under the Korea-Japan Tax Convention
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