Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2016-Nu-76871 ( October 12, 2017)
Title
(C) It is reasonable to apply additional 5% of the tax amount deemed to be paid in China.
Summary
(Summary) The decision of the court below is reasonable to apply 5% of the total dividend paid from a Chinese subsidiary after withholding at 5% of the limited tax rate under the Korea-China Tax Treaty to the foreign tax credit deemed as 5% of the total dividend paid from the Chinese subsidiary.
Related statutes
Article 57 (Foreign Tax Credit)
Cases
2017Du69397 Revocation of Disposition of Rejecting Corporate Tax;
Plaintiff-Appellant
AA General Commercial Corporation
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court 2016Nu76871 ( October 12, 2017)
Imposition of Judgment
.02.28
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided by the assent of all participating Justices
It is so decided as per sentence.