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[Á¶½É2020¼­2178, 2021.09.16]¡ÛBBB¡¤CCC Á¶¼¼Á¶¾à Á¦12Á¶ Á¦5Ç× ÈĹ®Àº BBB°ú CCC Áß ¾î´À ÇÑÂÊ Ã¼¾à±¹¿¡ °íÁ¤»ç¾÷ÀåÀÌ ¼ÒÀçÇÏ´Â °æ¿ì¿¡ Àû¿ëÇÏ´Â °ÍÀ¸·Î ÀÌ °Ç°ú °°ÀÌ BBB¡¤CCC°¡ ¾Æ´Ñ Á¦3±¹¿¡ °íÁ¤»ç¾÷ÀåÀÌ À§Ä¡ÇÑ °æ¿ì¿¡´Â Àû¿ëÇÒ ¼ö ¾ø´Â Á¡ µîÀ» Á¾ÇÕÇϸé, ÀïÁ¡¿ë¿ª´ë°¡´Â BBB¡¤CCC Á¶¼¼Á¶¾à Á¦12Á¶ Á¦5Ç× Àü¹®¿¡ µû¶ó BBB¿¡¼­ ¹ß»ýÇÑ °ÍÀ¸·Î¼­ óºÐûÀº °°Àº Á¶¼¼Á¶¾à Á¦12Á¶ Á¦2Ç׿¡ µû¶ó ÀïÁ¡¿ë¿ª´ë°¡¿¡ ´ëÇÏ¿© ±¹³»¼¼¹ý¿¡ µû¶ó °ú¼¼ÇÒ ¼ö ÀÖ´Ù°í ÆǴܵȴÙ. (±â°¢)  2021.09.16  ±â°¢ ...shall apply to persons who are residents of one or both of the Contracting States. Article 2¡¼Taxes Covered¡½1. This Convention shall apply to taxes on income imposed on behalf of a Contracting... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀο¡ ´ëÇÑ ¿øõ¡¼ö ¶Ç´Â ¡¼öÀÇ Æ¯·Ê
[Á¶½É2020Áß758, 2021.06.09]¡ÛÀïÁ¡ÁÖ½Ä ¾çµµ¼ÒµæÀº Áß±¹ ¼ÒÀç ºÎµ¿»êÀ» °£Á¢ÀûÀ¸·Î ¼ÒÀ¯ÇÑ AAÁÖ½ÄÀÇ ¾çµµ·ÎºÎÅÍ ¹ß»ýÇÏ´Â À̵æÀ¸·Î º¸À̹ǷΠÁß±¹ °ú¼¼°üûÀÌ ÀïÁ¡±â¾÷¼Òµæ¼¼¸¦ °ú¼¼ÇÑ °Í¿¡ ´ëÇØ ¡¸ÇÑ-Áß Á¶¼¼Á¶¾à¡¹À» À§¹èÇÏ¿´´Ù°í ´ÜÁ¤Çϱ⠾î·Á¿î Á¡, óºÐûÀº ÀïÁ¡±â¾÷¼Òµæ¼¼ Áß Á¦1‧2Â÷ºÐ ±â¾÷¼Òµæ¼¼¸¦ ¿Ü±¹¹ýÀμ¼¾×À¸·Î º¸¾Æ û±¸¹ýÀÎÀÌ Á¦±âÇÑ °æÁ¤Ã»±¸ ³»¿ë´ë·Î ¿Ü±¹³³ºÎ¼¼¾× °øÁ¦¸¦ Àû¿ëÇÏ¿© ¹ýÀμ¼¸¦ ȯ±Þ °áÁ¤ÇÏ¿´´ø Á¡ µî¿¡ ºñÃ߾¸é, Áß±¹ °ú¼¼°üûÀÇ Ã»±¸¹ýÀο¡ ´ëÇÑ ÀïÁ¡±â¾÷¼Òµæ¼¼ °ú¼¼°¡ ¡¸ÇÑ-Áß Á¶¼¼Á¶¾à¡¹¿¡ ¹ÝÇÏ´Â °ÍÀ̶ó°í º¸±â ¾î·Æ´Ù ÇÒ °ÍÀÓ. µû¶ó¼­ ÀïÁ¡±â¾÷¼Òµæ¼¼´Â Áß±¹¼¼¹ý¿¡ µû¶ó Àû¹ýÇÏ°Ô °ú¼¼µÈ °ÍÀ¸·Î ¡¸ÇÑ-Áß Á¶¼¼Á¶¾à¡¹ Àû¿ë´ë»ó¿¡ ÇØ´çÇÑ´Ù°í ÇÒ °ÍÀιÙ, ¡¸¹ýÀμ¼¹ý¡¹ Á¦57Á¶¿¡ µû¸¥ ¿Ü±¹³³ºÎ¼¼¾×°øÁ¦ ´ë»ó¿¡ ÇØ´çÇÑ´Ù°í ÆǴܵÊ(Ãë¼Ò)  2021.06.09  Ãë¼ÒÀü¹®°¡Ãßõ ...ÀÏ¹æ ¶Ç´Â ¾ç ü¾à±¹ÀÇ °ÅÁÖÀÚ(person who are residents)¿¡°Ô Àû¿ëÇÏ´Â °ÍÀÌ°í, ¡®ÀÎ(person)¡¯Àº °³ÀÎ, ȸ»ç ¹× ±âŸ ÀÎÀÇ ´Üü¸¦ Æ÷ÇÔÇÏ´Â °ÍÀ¸·Î, Á¶¼¼Á¶¾à »ó ´Þ¸® Á¤ÀÇÇÏÁö ¾Ê´Â ÇÑ Á¶¾à¿¡¼­ÀÇ ¡®È¸»ç¡¯ ¶ÇÇÑ ÀÏ¹æ ¶Ç´Â ¾ç ü¾à±¹ÀÇ °ÅÁÖÀÚÀ̾î¾ß ÇÏ´Â °ÍÀ¸·Î, OOOÀÌ ¡¸ÇÑ-Áß Á¶¼¼Á¶¾à¡¹Á¦13Á¶ Á¦4Ç×À» ±Ù°Å·Î ÀïÁ¡ÁÖ½Ä... ÁÖÁ¦¾î : ¿Ü±¹³³ºÎ¼¼¾×°øÁ¦
[¼­¿ïÇà¹ý2014±¸ÇÕ55526, 2015.01.09]¡Û·è¼ÀºÎ¸£Å© SICAV Æݵ尡 Á¦ÇѼ¼À² Àû¿ë´ë»óÀÓ(±¹ÆÐ)  2015.01.09  ±¹ÆÐ ...1 refers to persons who are " liable to tax" in a Contracting State under its laws by reason of various criteria. In many States, a person is considered liable to comprehensive taxation... ÁÖÁ¦¾î : À¯µ¿È­Àü¹®È¸»ç µî¿¡ ´ëÇÑ ¼Òµæ°øÁ¦
[Á¶½É2010¼­1660, 2010.12.31]¡ÛÀïÁ¡ ±Ý¾×Àº ÇؿܹýÀÎÀÇ ±¹Á¦¿î¼ö¼ÒµæÀ¸·Î¼­ ¸é¼¼ÇÔÀÌ Å¸´çÇÏ°í, ÀïÁ¡ ±Ý¾×À» ³ª¿ë¼±ÀÇ ÀÓÂ÷·á¿¡ ÇØ´çÇÑ´Ù°í º¸¾Æ ¹ýÀμ¼ µîÀ» °ú¼¼ÇÑ Ã³ºÐÀº ºÎ´çÇÏ´Ù°í º» »ç·Ê  2010.12.31   ...charge of marketing. Owner who owns the ship is in charge of Crew and shipmanagement)·Î µÇ¾î ÀÖ°í, Á¦5È£¿¡ "ÀïÁ¡ ¹ýÀÎÀÇ ´ëÇ¥ÀÌ»ç ÀÓ¡Û±Ô´Â Çѱ¹, ÀϺ», ±×¸®°í ±×¹ÛÀÇ ¾Æ½Ã¾Æ Áö¿ª ¿µ¾÷À» ´ã´çÇÑ´Ù"(Market Jason is charge of Korea, Japan and... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀο¡ ´ëÇÑ ¿øõ¡¼ö ¶Ç´Â ¡¼öÀÇ Æ¯·Ê
[±¹½É98Àü977, 1999.05.19]¡ÛÀïÁ¡ HW´Â °¢ ¿¬±¸±â°üµî¿¡¼­ È°¿ëµÇ°í ÀÖ´Â ¹ü¿ë¼ºÀÖ´Â Àåºñ·Î¼­ û±¸¹ýÀθ¸ÀÇ ¹èŸÀûÀÎ »ç¿ëÀ» À§ÇÏ¿© ¾çµµµÈ Àç»êÀ¸·Î º¼ ¼ö ¾øÀ¸¹Ç·Î »ç¿ë·á¿¡ ÇØ´çÇÏ´Â ±¹³»¿øõ¼ÒµæÀ¸·Î º¸¾Æ °ú¼¼ÇÑ °ÍÀº À߸øÀÓ  1999.05.19   ...belongs to ¡Û¡Û¡Û who has title. The technology, including software and "know-how", used to construct the system is common to a number of our Customers and therefore "Title" cannot pass... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀÎ »ç¿ë·á¼ÒµæÀÇ ¹üÀ§
[±¹½É1998Àü977, 1999.05.19]¡ÛÀïÁ¡ H/W´Â °¢ ¿¬±¸±â°ü µî¿¡¼­ È°¿ëµÇ°í ÀÖ´Â ¹ü¿ë¼º ÀÖ´Â Àåºñ·Î¼­ û±¸¹ýÀθ¸ÀÇ ¹èŸÀûÀÎ »ç¿ëÀ» À§ÇÏ¿© ¾çµµµÈ Àç»êÀ¸·Î º¼ ¼ö ¾øÀ¸¹Ç·Î »ç¿ë·á¿¡ ÇØ´çÇÏ´Â ±¹³»¿øõ¼ÒµæÀ¸·Î º¸¾Æ °ú¼¼ÇÑ °ÍÀº À߸øÀÓ  1999.05.19   ...belongs To ¡Û¡Û¡Û who has title. The technology, including software and "know-how", used To construct the system is common To a number of our CusTomers and therefore "Title" cannot pass... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀÎ »ç¿ë·á¼ÒµæÀÇ ¹üÀ§


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