Seoul Administrative Court announces that expenses incurred for re-consigned R&D activities are all eligible for R&D tax credit benefits
(1) Taxable period of the hybrid securities issuance cost as deductible expense (Bupgyubupin 2013-62, 2013.05.15)
(2) Legitimacy of merger on not issuing new shares for combined shares purchased prior to the merger (Seomyunbupkyu-564, 2013.05.16)
(3) Application of zero rate VAT for construction design service provided to domestic construction company for construction project in overseas (Buga-469, 2013.05.28)
(4) Application of Value added tax on sales of goods directly made from merchants overseas (Bupkyubuga 2013-163, 2013.05.28)
2. Definition of Retirement Pension
3. Tax Treatment of Defined Benefit Retirement Pension, etc.