TITLE	Supreme Court Decision 2014Du8896 Decided January 14, 2016¡¼ Revocation of Disposition Imposing Corporate Tax¡½ [full Text]
Summary
[1] Meaning and method of determining ¡°actual business management place¡± under Article 1 subparags. 1 and 3 of the former Corporate Tax Act, which is one of the standards for classifying a domestic corporation and a foreign corporation In case where a corporation, whose actual business management place is based abroad, only carried out specific business activities in the Republic of Korea for a short period, whether the corporation can be deemed as having relocated the actual business management place to the Republic of Korea (negative in principle) [2] Elements to deem that a Singapore corporation¡¯s fixed place of business (also referred to as ¡°permanent establishment¡±) is located in the Republic of Korea and that it operates the fixed place of business in the Republic of Korea through a dependent agent, and method of determining whether business activities carried out are essential and important In case where a Singapore corporation¡¯s business activities conducted through a fixed place of business or an agent in the Republic of Korea are merely preparatory or auxiliary in nature, whether the Singapore corporation can be seen as operating a deemed permanent establishment through a fixed place of business or a dependent agent in the Republic of Korea (negative)

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