Seoul High Court-2014-Nu7222 (Law No. 19, 2015)

(C) If the tax authority finds a difference in the arm's length price reasonably calculated on the basis of the data obtained by the best effort, the burden of proof.

(b)The taxpayer is responsible for proving that the range of the arm's length price can be formed if the arm's length price was reasonably calculated on the basis of the data secured by the best effort by the competent tax office, and that the transfer price with the relevant overseas specially related person cannot be deemed to lack economic rationality due to the lack of the arm's length price within the scope

Articles 4 and 5 of the Adjustment of International Taxes Act

2015Du1731 Revocation of Disposition of Imposing Corporate Tax

2015du1748(combined) revocation of revocation of the imposition of corporate tax

AAA Corporation

Head of Seodaemun Tax Office

Supreme Court Decision 2012Du1747, 2012Du1754 Decided September 4, 2014 (Consolidated)

Seoul High Court Decision 2014Nu7222, 2014Nu7239 (Joint) Decided March 19, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of