Korean Tax Authorities' Taxation of Foreign-Invested Enterprises Which Are Related Parties

Jeong Cheol Cho

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Korean Tax Authorities' Taxation of Foreign-Invested Enterprises Which Are Related Parties

机译：关联方外商投资企业的韩国税务机关征税

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As of late, the Korean customs authorities have tended to impose tax in a very aggressive manner, unlike the past, in order to secure tax revenue. With respect to such tendency, the foreign-invested enterprises are expressing their discontent through appeals (such as request for adjudication or administrative litigation), as they believe that the taxation standards put forth by the customs authorities are not consistent with the principle of taxation based on rule of law and the WTO valuation theory.

机译：最近，韩国海关当局倾向于以一种非常激进的方式征税，以确保税收收入。关于这种趋势，外商投资企业表示不满，因为他们认为海关当局提出的税收标准与基于税收的原则不符，因此他们通过上诉（例如裁决或行政诉讼）表示不满。关于法治和WTO估价理论。

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《Global trade and customs journal》 |2017年第6期|256-257|共2页
作者
Jeong Cheol Cho;
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Yulchon LLC, practices primarily in litigation area;

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1. Circular of MOFCOM on Relevant Issues Concerning Examination and Administration of Part of Foreign-invested Enterprises in Service Industry by Provincial Commercial Authorities and National Economic and Technological Development Zones [J] . 无中国对外贸易：英文版 . 2010,第002期

机译：商务部关于省级商业主管部门和国家经济技术开发区服务业外商投资企业部分审查和管理有关问题的通知
2. Circular of MOFCOM on Relevant Issues Concerning Examination and Administration of Part of Foreign-invested Enterprises in Service Industry by Provincial Commercial Authorities and National Economic and Technological Development Zones [J] . 中国对外贸易（英文版） . 2010,第002期

机译：商务部关于省级商业主管部门和国家经济技术开发区服务业外商投资企业部分审查和管理有关问题的通知
3. Tax System for Foreign-invested Enterprises [J] . 中国对外贸易：英文版 . 1994,第008期

机译：外商投资企业税制
4. On Influence of Replacing Business Tax with Value-added Tax on Enterprise Finance and Taxation and Countermeasures [C] . Wenyuan Chen International Conference on Management Science, Education Technology, Arts, Social Science and Economics . 2017

机译：论企业税与企业金融和税收增值税的影响及对策
5. THE TAXATION PRACTICES OF UNITED STATES BISHOPS IN RELATION TO THE AUTHORITY OF BISHOPS TO TAX ACCORDING TO THE CODE OF CANON LAW AND PROPOSED REVISIONS [D] . FRUGE, DONALD JAMES 1982

机译：根据佳能法典和拟议修订案的有关美国比绍普（Bishops）税收授权的税收惯例
6. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities [O] . Eva Hofmann, Katharina Gangl, Erich Kirchler, -1

机译：通过同时减少或促进对税务机关的信任来通过税务机关的强制性和合法权来增强税务合规性
7. Study on the Legal Issues of the Income Tax Preference for Foreign-invested Enterprises ——From the Perspective of Tax Avoidance and Anti-avoidance [O] . 陈文才 2008

机译：外商投资企业所得税优惠法律问题研究-从避税与反避税的角度

Korean Tax Authorities' Taxation of Foreign-Invested Enterprises Which Are Related Parties

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