(심리불속행) 중국 간주외국납부세액 5% 추가 적용함이 타당[일부국패]
Seoul Administrative Court-2016-Nu-76871 ( October 12, 2017)
(C) It is reasonable to apply additional 5% of the tax amount deemed to be paid in China.
(Summary) The decision of the court below is reasonable to apply 5% of the total dividend paid from a Chinese subsidiary after withholding at 5% of the limited tax rate under the Korea-China Tax Treaty to the foreign tax credit deemed as 5% of the total dividend paid from the Chinese subsidiary.
Article 57 (Foreign Tax Credit)
2017Du69397 Revocation of Disposition of Rejecting Corporate Tax;
AA General Commercial Corporation
BB Director of the Tax Office
Seoul High Court 2016Nu76871 ( October 12, 2017)
.02.28
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided by the assent of all participating Justices
It is so decided as per sentence.