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Supreme Court Ruling on Royalties for Unregistered Patents in Korea: A Comprehensive Analysis
1. Case Background Supreme Court En Banc Decision (Sept. 18, 2025, Case No. 2021Du59908): Even if a patent is not registered in Korea ,...
JD Oh
Sep 192 min read
Can a non-resident get the same tax break as a resident for renting one house in Korea?
Andrew Kim is sitting in Mr. Oh’s office. Mr. Oh is organizing some documents, ready to listen to Andrew’s questions.) Andrew Kim: Mr....
JD Oh
Feb 112 min read
If a tax invoice is suspected to have been issued without an actual transaction, a massive penalty may follow.
Professor Park (Setting down the papers) So, the tribunal ruled against the companies. Professor Kim (Nodding) Yes, it was expected....
JD Oh
Feb 22 min read
"Will this help Korean companies taxed heavily by Russia?"
(Scene: A university faculty lounge. Professors Oh and Kim are seated at a small table with coffee, discussing recent changes in tax law....
JD Oh
Jan 313 min read
Is money transferred between family members taxed in Korea?
In a quiet residential neighborhood in Busan, the eldest brother, Kim Seontaek , the second brother, Kim Seonhyeong , and the youngest...
JD Oh
Jan 313 min read
"Exclusion from corporate tax reduction for companies importing foreign agricultural products"
(Scene: Office. Kim Hyun-jun is reviewing documents at his desk. Tax Accountant Oh enters the room.) Kim Hyun-jun : Thank you for coming,...
JD Oh
Jan 293 min read
"An unlawful tax investigation??"
Professor Kim leaned back in his chair, folding his arms as he fixed his gaze on his student. "So, tell me. What’s the focus of the case...
JD Oh
Jan 253 min read
How Preferred Shareholders of Korean Companies Can Address Unfair Tax Treatment
The morning sunlight filtered through the blinds of Mr. Oh's neatly organized office. Bookshelves stacked with volumes on Korean tax law...
JD Oh
Jan 253 min read
Are Relocation Expenses for Foreign Employees (e.g., Airfare) Taxable?
Yoon-hyuk Kim, the CEO of a content production company headquartered in Seoul’s Gangnam district, had been so busy recently that he could...
JD Oh
Jan 193 min read
Resident Evil: Tax Edition
“Hello, I’m Peter Stein from Switzerland,” said the tall man with a polite smile as he stepped into the office. His light gray suit and...
JD Oh
Jan 143 min read
What exactly are the supplies of goods subject to VAT?
John Parker, a successful entrepreneur based in Los Angeles, sat in the sleek office of a Korean tax advisor in downtown Seoul. It was...
JD Oh
Jan 143 min read
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