Seoul High Court-2016-Nu-33423 (Law No. 21, 2016)

(C) It is difficult to deem that it falls under a withholding agent as a domestic source income for a foreign corporation.

(Main) The main point of the judgment below is that the Plaintiff paid royalty income as domestic source income to a foreign corporation under Article 98 (1) of the former Corporate Tax Act, and it is difficult to view that it constitutes a withholding agent

Article 98 of the former Corporate Tax Act (Special Cases concerning Withholding or Collection for Foreign Corporations)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.