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[1] Regarding the real estate registration of the installation of a branch establishment or branch office in a large city that triggers a heavy registration taxation under Article 138 (1) 3 of the former Local Tax Act, the meaning of ""a branch establishment or a branch office""; and, for purposes of authorization, whether the employment structure of such entity's human resource system must take a form that comes within the immediate control of the pertinent juristic person (negative)
[2] Where a company entrusted with real estate management services by a real estate investment company has carried on its office work, for all practical purposes, as a branch of the investment company under said company's command and supervision, in addition to its ordinary building maintenance services, even though such services were carried out as an independent corporation established separately from the investment company, the company shall be deemed a ""branch"" of the investment company under Article 138 (1) 3 of the former Local Tax Act.
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