Intellectual Property

Tax treatment of know-how and technology royalties

1. 韩美技术转让法人税案

2. Jurisdiction: South Korea (2026-05-18)
3. Original Case: 대법 "韓기업이 美기업에 낸 '노하우 대가'는 법인세 대상"
4. DefendantsGenoscoPlaintiffsGenoscoJudgesOh Seok-junInstitutionsSupreme Court of KoreaSeoul High CourtDongjak Tax OfficeYuhan CorporationGenosco
5. Case Tags: Tax Law;International Tax Treaty;Intellectual Property;Supreme Court Ruling

1. Wavelink Inc v. United States Department of Defense et al

2. Jurisdiction: United States (January 9, 2026)
3. Key Figures: Wavelink Inc (plaintiff, satellite communications contractor), United States Department of Defense (defendant), Secretary of Defense Mark Esper (named official), Defense Information Systems Agency (co-defendant)
4. Case Tags: Government Contracts Law;Intellectual Property;National Security;Federal Procurement

1. Bill Ingram Architect, LLC v. Shindelman

2. Jurisdiction: United States (April 14, 2026)
3. DefendantsShindelmanPlaintiffsBill Ingram Architect, LLCInstitutionsUnited States District Court
4. Case Tags: Copyright Infringement;Intellectual Property;Civil Litigation;Architectural Works