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(영문) 대법원 2016. 03. 24. 선고 2015두58362 판결

한·영 조세조약에 의한 F1개최권료는 사용료 소득이다.[국승]

Case Number of the immediately preceding lawsuit

Gwangju High Court-2015-Nu-6292 ( November 12, 2015)

Case Number of the previous trial

Gwangju District Court-2014-Gu Partnership-335 (Law No. 16, 2015)

Title

The F1 holding fee under the Korea-U.S. Tax Treaty is the user fee income.

Summary

It is reasonable to deem that the instant license fee falls under the royalty income from the provision of commercial information and know-how, not the business income from the provision of professional services.

Related statutes

Articles 93 and 98 of the former Corporate Tax Act (Amended by Act No. 11128, Dec. 31, 2011); the Convention between the Government of the Republic of Korea and the United Kingdom for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Transfer Income between the Government of the Republic of Korea and the United Kingdom Government

Cases

2015du58362 Disposition of revocation of revocation of corporate tax rectification

Plaintiff-Appellant

AA

Defendant-Appellee

00. Head of tax office

Judgment of the lower court

Gwangju High Court Decision 2015Nu6292 Decided November 12, 2015

Imposition of Judgment

March 24, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by appellant are examined.

The head of the Supreme Court is deemed to have not included the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided as per