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| TITLE | 【Syllabus of Latest Opinion】 Supreme Court Decision 2025Du35074 Decided February 12, 2026 【Revocation of Disposition Levying Education Tax】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] Scope of “another company” that engages in the brokerage of financial investment products jointly with the financial or insurance business entity and receives distributed commissions under Article 4(2)8 of the former Enforcement Decree of the Education Tax Act. [2] In a case where Stock Company A, a member of a global financial investment group, engaging in investment trading business and investment brokerage business in accordance with the Acts related to financial investment services and capital markets, received and executed orders from overseas clients wishing to trade financial investment instruments listed on the Korea Exchange through overseas affiliated companies within the group; paid half of the brokerage commissions received from said overseas clients to the affiliated companies; and filed and paid education tax by viewing this amount as commission excluded from the revenue that constitutes the tax base for education tax, but the head of the competent tax office corrected and notified the education tax by viewing that the amount is not excluded from the tax base for education tax, the case holding that the judgment of the lower court, which viewed that the above amount should be excluded from the tax base for education tax, is just | |
