Know-how Royalty

Supreme Court of Korea Rules Know-how Payment to US Company Subject to Corporate Tax
  1. Supreme Court of Korea Rules Know-how Payment to US Company Subject to Corporate Tax
  2. Jurisdiction: South Korea (2026-05-20)
  3. Original Case: 대법 "韓기업이 美기업에 낸 '노하우 대가'는 법인세 대상"
  4. Key Figures: Korean manufacturing company (taxpayer), US technology licensor, National Tax Service of Korea
  5. Case Tags: International Taxation;Know-how Royalty;Supreme Court Ruling;Tax Dispute