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| TITLE | Supreme Court Decision 2019Da50946 Decided February 10, 2022 【Revocation of Disposition Denying Correction】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] Whether a person to whom domestic source income accrues may file a request for correction of the tax base and tax amount in relation to the payment of a corporate tax that has been withheld by a withholding agent in accordance with Article 45-2(1) and 45-2(4)3 of the former Framework Act on National Taxes (affirmative) [2] In a case where a U.S. corporation registered a patent right in a foreign country while having missed on registering the same in Korea, whether the income that the said U.S. corporation accrued in relation to the said registered patent may be considered domestic source income (negative) [3] Subject matter of a lawsuit for revocation of a disposition denying correction (held: objective existence of justifiable tax amount), and whether the taxing authority may substitute or change the grounds for disposition while litigation is ongoing (affirmative with restriction) | |
