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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 201Guhap40035 (Law No. 17 August 2012)
Case Number of the previous trial
early 2010 Heavy1955 (O3, 2011)
Title
Article 10 of the Korea-U.S. Tax Treaty provides that the 5% limited tax rate shall apply to the dividends paid to the dividends paid to the investment company by the investment company.
Summary
The purpose of double taxation avoidance agreement is to prevent double taxation in the country of residence and the country of source, and Article 10 of the Korea- Germany Tax Treaty is to promote direct investment between the two countries by reducing the limited tax rate on dividend income in the case where a company which owns more than 25% of the investment shares in the investment company receives dividends from the investment company.
Cases
2012Nu28362 Revocation of Disposition of Corporate Tax Imposition
Plaintiff, Appellant
AAAAA Securitization Specialized Company
Defendant, appellant and appellant
Head of the District Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 201Guhap40035 decided August 17, 2012
Conclusion of Pleadings
February 27, 2013
Imposition of Judgment
March 27, 2013
Text
1. All appeals filed by the Defendant are dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of collecting 00 won of corporate tax withheld for the business year 2006 and 000 won of tax withheld for the business year 2006, and 000 won of corporate tax withheld for the business year 2007, and 000 won of corporate tax withheld for the business year 2007, 000 won of corporate tax withheld for the business year 2008, and 000 won of corporate tax withheld for the business year 2008, and 00
2. Purport of appeal
The judgment of the first instance is revoked. All of the claims filed by the plaintiff are dismissed.
Reasons
The reasons for the judgment of this court are 25% or more of the first instance court's decision, and 13rd of the 11th of the 11th of the 11st of the 113th of the 111st of the 11st of the 13th of the 11st of the 11st of the 11st of the 11st of the 11st of the 13th of the 11st of the 11st of the 11st of the 11st of the 100th of the 200th of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd of the 2nd.