법인세등부과처분취소
The defendant's appeal is dismissed.
Expenses for appeal shall be borne by the defendant.
Purport of claim and appeal
1. Purport of the claim.
1. The reasoning of the judgment of the court of first instance regarding this case is that the court added "Article 98 (1) 3 of the same Act" to "Article 98 (1) 3 of the same Act, "Article 98 (4) of the same Act," "Article 11 of the same Act," and "Article 4 of the same Act," and "Article 98 (2) of the same Act, and Article 420 of the Civil Procedure Act, are the same as the part of the reasoning of the judgment of the court of first instance, except for addition of the judgment identical to paragraph (2) to the judgment as to the defendant's argument in the first instance. Thus, it is acceptable as it is in accordance with Article 8 (2)
2. Additional determination
A. The Defendant’s assertion 1) Article 93 subparag. 5 of the former Corporate Tax Act provides that “business operated by a foreign corporation” as “business operated by a foreign corporation” and specifies the business entity as a foreign corporation. On the contrary, Subparag. 10 (j) of the same Article (hereinafter “instant provision”).
In light of the fact that only a “business in Korea” is defined as a “business in Korea” and that it is evident that the owner of the “property in Korea” is not a foreign corporation, etc., the subject of the “business in Korea” stipulated in the provision of this case should include not only a foreign corporation but also a domestic corporation, and the “property in Korea” should be interpreted to mean the assets located in Korea and not limited to the assets owned by a foreign corporation. However, the instant fee is paid in relation to a vessel shipbuilding company’s business in Korea or a vessel in Korea, and thus, it constitutes an income derived from the economic profit provided in relation to the “business in Korea” or “property in Korea.”
In addition, the claim equivalent to the instant fee arising from the instant fee contract is an asset located in the Republic of Korea by the overseas pre-owner.