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Korean Tax Newsletter (January, 2005)


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Korean Tax Newsletter is a monthly publication of Deloitte & Touche LLC.

The contents is as below, please see attached file.

Revisions to Tax Laws and Presidential Decrees

- Revisions to Tax Laws effective as of January 1, 2005
- Revisions to Presidential decrees effective as of January 1, 2005

Developments at Tax Authorities

- A condensed income statement of foreign related parties

Recent Tax Rulings and Cases

- Tax Treatment for shipper's usance interest and D/A interest
- Sales of merchandise with option to return
- Transaction date when delivering goods
- A transfer of stocks with put option
- Secondary tax liability by the shareholders

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Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/kr/en/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
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