법인세부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company engaging in the operation of online game portal sites (www.pmang.com) and game development and distribution and sales business.
B. The Plaintiff’s game distribution and sales business: (a) the Plaintiff supplied the game developed by the game developer to the domestic and foreign game distribution company and received the price (hereinafter “user fee”) from the domestic and foreign game distribution company; and (b) the game developer pays to the game developer an amount equivalent to a certain percentage of the user fee, which is the game sales revenue, as a fee (hereinafter “payment fee”).
C. The Plaintiff supplied a game to a foreign game distribution company directly in the Republic of Korea without having a separate foreign permanent establishment for the purpose of selling the game. The total amount of usage fees to be paid by the foreign game distribution company is the total amount of usage fees calculated under the tax laws and regulations of the pertinent country based on the pertinent country’s total tax base (=use tax withholding rate x withholding tax rate). The Plaintiff paid the tax to a foreign game distribution company in the manner of receiving the difference
On the other hand, when the plaintiff sold the game to the game distribution company located in China, the amount calculated by multiplying the user fee received from the Chinese game distribution company by a certain ratio has been paid to China as the business.
E. The Plaintiff’s fee received for the said game distribution business was included in the gross income for the pertinent business year, and the payment fee was the sales cost, and the sales tax was included in each deductible expense with the sales management fee.
F. When the Plaintiff filed a corporate tax return for the business year 2007 or 2010, the foreign currency tax amount is paid to the Plaintiff on the total amount of the usage fees that the Plaintiff received from the foreign game distribution company, when deducting the paid foreign tax amount under Article 57(1) of the former Corporate Tax Act (amended by Act No. 10423, Dec. 30, 2010; hereinafter the same).