(심리불속행)미국법인이 우리나라에 등록하지 않고 미국에서만 등록한 특허발명의 사용대가로 지급받는 소득은 국내원천소득으로 볼 수 없음[국패]
Seoul High Court 2014Nu894 (Law No. 11, 2014)
(C) Income received as consideration for the use of a patented invention registered only in the United States without registration in the Republic of Korea by a U.S. corporation shall not be deemed domestic source income.
(1) The Plaintiff’s instant income received by the Plaintiff pursuant to the instant contract cannot be deemed as domestic source income, since it is difficult to view the instant income as the price for using the patented invention that was registered only in the United States without registering in the Republic of Korea, and it cannot be deemed as the price for using the unregistered patent.
2014du9554 Revocation of revocation of revocation of rectification
AAA Overc (AA, Insc.)
The superintendent of the tax office
Seoul High Court Decision 2014Nu894 Decided June 11, 2014
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by