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Korean Tax Newsletter (April, 2006)


Korean Tax Newsletter is a monthly publication of Deloitte Anjin LLC.
The contents is as below, please see attached file.

Revisions to Tax Related Laws

  • Proposed Revision to the Monopoly Regulation & Fair Trade Act

Development at Tax Authorities

  • Improvement on regular tax audit procedures
  • Korea Customs Service published a list of common errors made by importers

Recent Tax Ruling and Cases

  • Value Added Tax base in transactions with mileage point
  • Income tax return for a foreign individual
  • Overseas transfer of goods

Correction of Previous Tax Newsletter

  • January 2006 Tax Newsletter


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