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| TITLE | Supreme Court Decision 2011Du6127 Decided December 26, 2012[Revocation of Disposition Imposing Corporate Tax, etc.] [full Text] |
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| Summary | |
| [1] In the imposition of tax on transaction between resident and foreign specially related party with the arm's length price of Article 4(1) of the former Adjustment of International Taxes Act as criterion, the method of calculating the pertinent arm's length price and who bears the burden of proving that the arm's length price as taxation criterion was computed lawfully under the above procedure(=the tax authorities) [2] Whether the compared transaction in the comparable third party's price method under Article 5(1)1 of the former Adjustment of International Taxes Act included a domestic transaction among transactions between the non-specially related independent entrepreneurs even before the former Enforcement Decree of the Adjustment of International Taxes Act was enforced(amended by Presidential Decree No. 18628 of Dec. 31, 2004)(affirmative) | |
