beta
Text
1. The Defendant’s corporate tax for the business year 681,55,463, which was replaced by the Plaintiff Tsung Securities and Exchange on July 16, 2015.
Reasons
1. Details of the disposition;
A. The Plaintiff Samsung Securities Co., Ltd. (hereinafter “Plaintiff Samsung Securities”) is a withholding agent for the dividend income (hereinafter “instant dividend income”) that Plaintiff Samsungwon Co., Ltd. (hereinafter “Swon”) paid to Plaintiff Ccom Co., Ltd. (hereinafter “Plaintiff Ccom”) as a shareholder to Plaintiff Ccom Co., Ltd. (hereinafter “Plaintiff Ccom”).
B. The ratio of the Plaintiff’s voting shares to the Espons owned by the Plaintiff’s Ccom for each business year is as follows.
The total number of SP shares issued in the business year 2005 37,99, 178 2,829, 939, 371, 383 26.6465% 24.621% 2006 3,782,939 207.387% 2007 3,624,982 2628% 2008 3,509, 239.1714% 2009 3,409, 397.09% 20104, 2015, 439.27% 2014, 207.379%, 297.297%, 297.4%, 2007, 2937.297%, 294%, 2014, 2007.
C. As to the instant dividend income paid to Plaintiff Samsung Securities from 2006 to 2010, the Plaintiff Samsung Securities paid corporate tax withheld at source to the Defendant by applying the limited tax rate of Article 10(2)(a) of the Convention between the Republic of Korea and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter “Korea-Japan Tax Treaty”).
On November 2010, the Defendant decided that “The 15% tax rate under Article 10(2)(b) of the Korea-Japan Tax Treaty shall be applied to the instant dividend income,” and decided that the difference between the 15% tax rate and the 5% tax rate already withheld and paid to Plaintiff Samsung Securities, a withholding agent, should be collected with respect to the dividend paid to Plaintiff Samsung Securities, from 2006 to 2010.
Accordingly, on November 23, 2010, Plaintiff Samsung Securities applied for mutual agreement procedures to the National Tax Service of the Republic of Korea, while Plaintiff Samsung Securities applied for mutual agreement procedures to the Japanese National Tax Service on December 24, 2010, and paid to Plaintiff Samsungcom on February 22, 201.