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Korean Taxation 2010

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  2010   󰁋󰁏󰁒󰁅󰁁󰁎 󰁔󰁁󰁘󰁁󰁔󰁉󰁏󰁎 󰁍󰁩󰁮󰁩󰁳󰁴󰁲󰁹 󰁯󰁦 󰁓󰁴󰁲󰁡󰁴󰁥󰁧󰁹 󰁡󰁮󰁤 󰁆󰁩󰁮󰁡󰁮󰁣󰁥   KOREA  i  Table of Contents  Part 1: Introduction   Chapter I: Tax System in Korea 1.   Taxes in Korea …………………………………………………….1 2. Tax Laws and Regulations .. .…………………………………....… . 3 3. Tax Administration…………………………………….…………..5 4. A Brief History of Taxation in Korea……………….…………. 9  Part 2: Direct Taxes   Chapter II: Income Tax  1. Taxpayer ………………………………………………………….59 2. Taxable, Non-Taxable, and Tax-Exempt Income………………….59 3. Tax Base and Deductions………………………………………….67 4. Tax Rates and Credits…………………………………………...83 5. Tax Returns and Payment……………………………………… 88 6. Tax Assessment and Collection … ………………………………..92 7. Withholding Tax………………………………………………….94 8. Penalty Tax … …………………………………………………...95 9. Bookkeeping, Reporting and Other Obligation………………...97 10. Non-Resident Income Taxation………………………………...99 Chapter III: Corporation Tax  1. Taxpayer …………………………………………….……106 2.   Place of Tax Payment … ...……………….………….………107 3. Taxable and Non-Taxable Income … ……………………………108 4. Tax Base……………………………………………..………109 5. Gains……………………………………………………………111 6.   Avoiding Double Taxation on Dividend Income ………………113 7. Losses……………………………………………….………114
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