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Korean Tax Newsletter (February, 2006)


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

Revisions to Tax Laws

  • Revision to the Presidential Decree of Corporate Income Tax Laws (“CITL”)
  • Tax Convention between Korea and the the Lao People’s Democratic Republic


Recent Tax Rulings and Cases

  • Under-reporting of Taxable Income (Seomyun2team-2041, 12.12.2005)
  • Deductibility of Expenses Incurred for Restricted Stock Bonus (Seomyun2team-2127,12.20.2005)
  • Temporary Investment Tax Credit (Department of Tax Expenditure & Budget-398, 11.02.2005))

Correction of January Tax Newsletter

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