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| TITLE | 【Syllabus of Latest Opinion】 Supreme Court Decision 2022Du51031 Decided July 25, 2024 【Revocation of Disposition Imposing Corporate Tax】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] Whether income generated in connection with the passengers boarding or cargos loaded in the Republic of Korea among income accruing from the international transportation business by ship which is operated by a foreign corporation with a domestic place of business in the Republic of Korea and overseas is merely included in the tax base of corporate tax as domestic source business income of the relevant foreign corporation in accordance with Article 93 Subparag. 5 of the former Corporate Tax Act (affirmative) [2] Whether the existence and scope of “income from overseas navigation by ship” included in the total costs of domestic source income of a foreign corporation should be proven by the relevant tax authority in principle (affirmative) [3] A case where a foreign corporation providing overseas navigation services should file a tax return on the tax base eligible for the zero tax rate under the provisions of the former Value-Added Tax Act Where there is contention in relation to the application of the zero tax rate, the burden of proof regarding the requirements for the application of the zero tax rate (held: a person who alleges the application of the zero tax rate) The burden of proof regarding the tax base of zero tax rate that becomes the basis of the taxation thereof in relation to the additional tax on negligence in filing a tax return on the tax base eligible for the zero tax rate of value-added tax (held: tax authority) and whether the circumstance that the value of supply that becomes the basis of the confirmation of the tax base eligible for the zero tax rate was duly calculated should be also proven by the relevant tax authority (affirmative in principle) | |
