법인세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment of the court of first instance is the same as the corresponding part of the judgment of the court of first instance, which is the dismissal of the judgment of the court of first instance as follows:
The relevant part shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2.At the end of the 15th end of that part, the following shall be added to:
In relation to the requirements for the application of the limited tax rate under the Korea-Japan Tax Treaty, it is necessary to determine whether GmbH 1 and 2 constitutes “person” which is a German resident. First, whether a foreign organization constitutes “person.” Article 3(1)(d) and (e) of the Korea- Germany Tax Treaty separates “person” from an individual and a corporation as an independent taxable unit, and stipulates that “an organization which has corporate personality or a entity which is treated as a body corporate for tax purposes.” However, the governing law for determining corporate personality of an organization is not determined. Article 3(2) of the Korea- Germany Tax Treaty provides that “If the context otherwise requires the treaty, unless the context otherwise stipulated in the treaty, it shall conform to the meaning prescribed in the Korean tax law.” However, in light of the domestic tax law, it is necessary to determine whether a foreign organization can be seen as a foreign corporation’s corporate personality pursuant to the Korean tax law, the State’s principal office or principal office under the Korea-Japan Tax Treaty separate from its members’ rights and obligations under the Korean tax law (see Article 2015(1).5).