법인(원천)세 부과처분 취소청구
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. In the event that the grounds alleged by the plaintiff in the trial while filing an appeal by the court of first instance are not significantly different from the contents alleged by the plaintiff in the court of first instance, the judgment of the court of first instance rejecting the plaintiff's assertion even if all of the evidence submitted in the court of first instance and the statements in Gap evidence (including each number) submitted in the court of first instance were examined, it is justified.
Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance except for the addition of the following matters. Thus, this court's explanation is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The following shall be added to the 30th order of the first instance court:
Even if H currently owns more than 60 affiliated companies directly or indirectly through four subsidiaries including the Plaintiff, it does not seem to have a reasonable business objective other than avoiding or exempting taxes on capital transaction income, such as interest and dividend, through formal control and transaction as intermediary intermediary of F. It is doubtful whether the above governance structure will continue in light of the establishment process of H as seen earlier and the purpose of Korea. On the last 30th of the judgment of the first instance court, the following shall be added:
Article 98(1) of the Corporate Tax Act imposes an obligation to withhold a certain percentage on a foreign corporation as corporate tax, and Article 10(2) of the Korea-U.S. Tax Treaty provides that if a corporation, which is a resident of the Republic of Korea, pays dividends to a resident of the other party, the beneficial owner of the dividends, the domestic corporation, etc. that pays dividends may also be imposed on the foreign corporation, and the tax so imposed is at least 25 percent of the company’s capital that is paid by the beneficial owner, the total