미국법인이 제공하는 신공항설계용역

조세심판원 질의회신 | 1995-02-23 | 국일46017-104 | 기타

Document Number

National Day 46017-104 ( February 24, 1995)


The remuneration received by a U.S. corporation for the provision of a design service with accumulated knowledge and experience in the field of airport construction, engineering, etc. is the royalty income.

Congress RESALS

If a U.S. corporation without a domestic place of business provides basic design services for the New International Airport Passenger SP as the content of an inquiry, the corporation has knowledge and experience accumulated in the construction, engineering, etc. of the airport construction field, and the contents of the design services provided to a domestic corporation have knowledge and experience related to the airport engineering technology and special system, and if domestic technology falls short of the same or similar level, the cost paid to that U.S. corporation shall be the royalty income under Article 55 (1) 9 of the Corporate Tax Act and Article 14 of the Korea-U.S. Tax Treaty.

Related statutes

Article 93 of the Corporate Tax Act 【Domestic Source Income9】 Article 14 of the Korea-U.S. Tax Treaty