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TITLE Supreme Court Decision 2017Du72935 Decided June 25, 2020 【Revocation of Disposition Imposing Corporate Tax, etc.】 [full Text]
Summary
[1] In a case where a Philippine corporation carries on business in the Republic of Korea through a permanent establishment situated therein, the scope of profits that may be taxed in the Republic of Korea by being attributed to a permanent establishment and where the burden of proof thereon lies (held: tax authorities)
[2] In a case where a fair amount of tax to be legitimately imposed cannot be calculated as a party does not submit averments and materials to support the objective tax base and amount of tax until the pleading of fact-finding proceedings is closed, whether the entire taxation shall be canceled (affirmative) and, in such a case, whether the court is obliged to calculate a fair amount of tax ex officio (negative)
[3] In the case where Philippine Corporation A hired employees working in an office in Stock Company B’s business establishment and had them do business providing chips for junkets while performing activities recruiting junkets throughout the Asian region except Korea after concluding a junket agreement, receiving a commission in return for collecting and arranging casino customers (junket), with Stock Company B that manages a casino exclusively for foreigners in the Republic of Korea; and where the tax office imposed the corporate tax, etc. for each business year on Philippine Corporation A by viewing the above office as the permanent establishment of Philippine Corporation A located in the Republic of Korea, the case holding that the lower court is justified to have determined that the disposition imposing the corporate tax, etc., under the premise that the entire remaining amount, excluding value-added tax from the total amount of the aforementioned commission, is deemed the amount of income vested in the permanent establishment of Philippine Corporation A, was unlawful
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