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Korean Tax Newsletter (September, 2005)


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

Revision to Tax Laws

- Proposed Revisions to Local Tax Laws

Development at Tax Authorities

- Advisory committee on taxation issue

Recent Tax Rulings and Cases

- Capitalized interest expense(Seomyun2team-2288 Nov.10.2004)
- Taxation on discount coupon(Gooksim2004seo1167, June27, 2005)
- Management service fee(Seomyun2team-1080m, July13, 2005)


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