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【Main Issues and Holdings】
This case concerns the imposition of global income tax by the head of the competent tax office on A, who had established and operated, or is currently operating, companies in Indonesia, on the grounds that he was a resident of the Republic of Korea during the relevant taxable period. Under the Agreement between the Republic of Korea and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, A maintains permanent homes in both Kora and Indonesia but his centre of vital interests is in Indonesia. Therefore, the disposition in question, issued based on the assumption that A was a resident of Korea under the former Income Tax Act and the said tax treaty, was unlawful and must be revoked.
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