Seoul High Court 2010Nu30972 (Law No. 11, 2011)

(C) Exemption from corporate tax, etc. on royalties on technical license;

(Summary) Where a person who provides technology obtains confirmation of exemption by applying for tax exemption after the period for application for tax exemption expires, the provisions on tax exemption shall apply only to the taxable year for which the application for exemption is filed and the remainder of exemption period thereafter, but the amount of tax already paid before the confirmation of exemption shall not be refunded.

2011du6776 Revocation of revocation of request for rectification

XX Practical Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu30972 Decided February 11, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,