International Tax Treaty

Interpretation of Korea-U.S. Tax Treaty capital asset exemption provision

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