TITLE	[Revocation of Disposition imposing a Corporate Tax]Supreme Court Decision 2003Du12035 Delivered on October 27, 2004 [full Text]
Summary
[1] Whether an application requirement is an indispensable procedural requirement for a foreign-invested enterprise to obtain tax abatement or exemption (affirmative) [2] Whether applying Article 121-2 (10) newly inserted to the Restriction on Special Taxation Act in the amendment as of 2000.12.29 to paid-in capital increase occurring before the aforesaid amendment violates the principle prohibiting retrospective application of taxation laws (negative)

Prev	[Reimbursement]Supreme Court Decision 2004Da7040 Delivered on October 27, 2004
Next	[Revocation of Disposition of Correction Order, etc.]Supreme Court Decision 2001Du2935 Delivered on October 14, 2004