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Korean Tax Newsletter (October, 2005)


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


Revision to Tax Law
- Proposed Revision to Corporate Income Tax Law

Developments at Tax Authorities
- Guideline for selection of 2005 tax audit target companies
- Foreign funds accused of tax evasion
- Plan to publish taxation guidance of 15 countries

Recent Tax Rulings and Cases
- Penalty for incorrect input VAT invoice summary sheet (Jaesobi-139, Sep. 05, 2005)

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