Supreme Court Ruling

Korean Supreme Court decision overturning lower court on tax exemption

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. Supreme Court Orders NH Investment to Pay 7.5 Billion Won to Ottogi for Optimus Fund Sales

2. Jurisdiction: South Korea (2026-05-20)
3. Original Case: 대법 "옵티머스펀드 판매한 NH투자, 오뚜기에 75억 원 배상"
4. VictimsOttogiDefendantsNH Investment &ampSecuritiesPlaintiffsOttogiInstitutionsSupreme Court of KoreaNH Investment &ampSecuritiesOttogiOptimus Asset Management
5. Case Tags: Financial Mis-selling;Optimus Fund Scandal;Supreme Court Ruling;Investor Protection

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

1. Kailing v. United States

2. Jurisdiction: United States (March 31, 2026)
3. Original Case: Kailing v. United States of America
4. Key Figures: John Kailing (Plaintiff), United States of America (Defendant)
5. Case Tags: Constitutional Law;Religious Freedom Restoration Act;Vaccine Mandate;Supreme Court Ruling