TITLE	Supreme Court Decision 2012Du18356 Decided November 27, 2014¡¼Revocation of Disposition Refusing to Refund Withheld Corporate Tax¡½ [full Text]
Summary
In a case where an American corporation¡¯s patent rights, registered only outside of Korea but not domestically, were used in domestic manufacturing, sales, etc., whether to deem the royalties paid to the American corporation in remuneration for the use of said patent rights as a domestic source income (negative)

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