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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
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