• Service: Tax
  • Type: KPMG information, Publication series
  • Date: 7/27/2015

Tax Brief 2015 July 

English version of tax update for foreign companies.
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  1. The Supreme Court, the interior construction cost paid by the shopping mall to certain store is not considered as an entertainment expense.
  2. Real estate fund industry lost the first trial based on KRW 160 million of acquisition tax.
  3. An announcement that tax incentives for foreign-invested companies will be completely revised in 55 years.
  4. VAT-exempted business, electronic invoice issuance is required from next month.