TITLE	Supreme Court Decision 2009Du19229, 19236 Decided April 28, 2011[Revocation of Disposition to Impose Value-Added Tax] [full Text]
Summary
[1] Criteria to determine whether a U.S. corporation possesses a permanent establishment within Korea [2] In a case where Gap, a foreign company based in the U.S., established a service contract with Eul, its Korean subsidiary, to deliver information through node equipment and specific information receivers within Korea, and the sales representatives of one of Gap's foreign offices conducted promotion and training at Eul's office, upon which the tax authorities viewed Gap as possessing a permanent establishment within Korea and imposed value-added tax upon Gap, the court affirmed the ruling by the court below that the above business activities do not constitute an essential and important portion of Gap's business, thus Gap could not be seen as possessing a permanent establishment within Korea

Prev	Supreme Court Decision 2010Do15350 Decided April 28, 2011 [Fraud.Acquisition of Stolen Property.Violation of the Foreign Exchange Transaction Act]
Next	Supreme Court en banc Decision 2009Da97079 Decided April 21, 2011¡¼Registration of Transfer of Ownership Right, etc.¡½