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Korean Tax Newsletter is a monthly publication of Deloitte Anjin LLC.
The contents is as below, please see attached file.
Revisions to Tax Laws
- Revision to the Presidential Decree of Corporate Income Tax Laws (“CITL”)
- Tax Convention between Korea and the the Lao People’s Democratic Republic
Recent Tax Rulings and Cases
- Under-reporting of Taxable Income (Seomyun2team-2041, 12.12.2005)
- Deductibility of Expenses Incurred for Restricted Stock Bonus (Seomyun2team-2127,12.20.2005)
- Temporary Investment Tax Credit (Department of Tax Expenditure & Budget-398, 11.02.2005))
Correction of January Tax Newsletter
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