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Korean Tax Newsletter (March, 2006)


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Revisions to Tax Laws

  • Revision to the Ministerial Enforcement of Corporate Income Tax Law (“CITL”)
  • Tax Convention with Republic of Slovenia

Development at Tax Authorities

  • Disclosure of internal regulations for tax audit procedures
  • Aggressive Tax Planning (“ATP”) forum

Recent Tax Rulings and Cases

  • Recognition of incentive bonus (Bubgu-1313, 11.29.2005)
  • Expense incurred to manufacture sample molds (Seomyun2team-230, 01.27.2006)
  • Overseas labor income of a foreign employee (Seomyun2team-147, 01.18.2006)

Correction of Previous Tax Newsletters

  • September 2005 tax newsletter
  • February 2006 tax newsletter
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