2022년 국제조세 판례 회고

Abstract

This paper discusses five notable decisions concerning International Taxation rendered in 2022 by the Supreme Court and Seoul High Court. In the first case the issue of whether the consideration of using a patent registered in the United States falls under domestic source income was considered by the Supreme Court, and the Supreme Court once again confirmed that the consideration of using an overseas registered patent cannot be domestic source income under the Korea-U.S. tax treaty. The second case was a decision in which the income classification of the consideration for introducing software is problematic. The Supreme Court made some meaningful judgments in the case, such as presenting criteria for determining whether or not general-purpose software is applicable, and judged that the consideration for introducing software sold as a product cannot be royalty. The third case was also regarding a matter of income classification for software use, and the Supreme Court made a meaningful judgment in that unlike existing precedents, it did not judge income classification only by the fact of providing source code. The fourth case is an issue in which the income classification of contributions paid by credit card member companies to international credit card companies has become an issue. In the case, the Supreme Court judged that the contribution of the issuer paid by credit card members to the master card company corresponds to the royalty as the consideration for the use of the trademark. The fifth case is an issue of whether a foreign investment organization can make a claim for reassessment pursuant to Article 98-6 (4) of the former Corporate Tax Act. The Supreme Court saw that in the case, foreign investment vehicle could also be actual attributors to exercise the right to request reassessment. In this paper, the gist and significance of each of the above Supreme Court rulings are examined.