beta
Text
1. The Defendant’s disposition rejecting correction of KRW 2,528,716,898 in total amount of corporate tax against the Plaintiff on May 2, 2011 is revoked.
2.
Reasons
1. Details of the disposition;
A. The Plaintiff is a German corporation that operates a business that operates the design, implementation, and completed industrial facilities related to chemical, oil refining, and establishment of factory facilities of other industries.
B. On June 16, 2007, the Plaintiff constituted the Hanjin Heavy Industries and consortium Co., Ltd., and entered into a contract with Hyundai Steel Co., Ltd. (hereinafter referred to as the “Modern Steel Co., Ltd.”), - Co., Ltd. (hereinafter referred to as the “instant contract”) for the purchase of facilities for the current iron-free iron-free iron-free shop - Co., Ltd. (hereinafter referred to as the “HYN AI STRAL STRAL COMTRAL COMTRAL STRAL STRAL STRAL PEETRAL PUREENTPPPENT PEENT - Inc., the Plaintiff entered into the instant contract.
C. In the instant contract, the Plaintiff provided services, such as the supply of equipment, design, engineering, supervision, etc., for construction of the co-development plant and gas refining plant (hereinafter referred to as “each plant of this case”) to Hyundai Steel, and Hyundai Steel paid to the Plaintiff KRW 21,00,000 as the price for foreign equipment, design, and engineering services (hereinafter referred to as “the design price of this case”) with KRW 21,575,00 as the price for supervision services.
Since then, Hyundai Steel paid to the Plaintiff a total of KRW 16,80,000 as of February 11, 2008, July 8, 2008, and December 29, 2008, each of which was 4,200,000 on August 17, 2009, respectively, and the design price of this case falls under the usage fee of Article 12 (2) (b) of the Agreement between the Republic of Korea and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (hereinafter “Korea- Germany Tax Treaty”), deeming that the design price of this case falls under the usage fee of Article 12 (2) (b) of the Korea- Germany Tax Treaty, and withheld corporate tax from the above price, and withheld corporate tax from the Defendant on February 11, 2008, corporate tax withheld at source, corporate tax of KRW 522,262,361, corporate tax on July 28, 2008