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화제의판결.조세 Archives - 2 중 2 번째 페이지 - 박진완 변호사의 LawBrain

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서울행법 2009. 2. 6. 선고 2008구합13019 판결 [종합소득세부과처분취소] 항소〈론스타펀드 종합소득세 사건〉

서울행법 2009. 2. 6. 선고 2008구합13019 판결 [종합소득세부과처분취소] 항소〈론스타펀드 종합소득세 사건〉[각공2009상,522] 【판시사항】 [1] 납세의무자가 과세기간 동안 국내 거주자인 동시에 미국의 거주자에도 해당하므로 어느 국가의 거주자로 간주할 것인지를 결정하기 위해 약칭 ‘한·미 조세협약’이 적용되어야 한다는 점의 증명책임자(=납세의무자) [2] 국내에서 수행되는 용역 등과 관련하여 발생한 성공보수금 및 기타 금원은 국내원천소득에 해당하므로 소득세법 제57조의 공제대상이 아니라고 더보기…

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