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| TITLE | Supreme Court en banc Decision 2021Du59908 Decided September 18, 2025 【Revocation of Disposition Denying Request for Correction】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 In a case where a manufacturing method, technology, or information, etc. protected by a patent right that is only registered in a foreign jurisdiction but not under domestic law is used in the home country, whether income from royalties paid as consideration therefor is considered domestic source income (affirmative) Laws and regulations that apply in such cases (held: latter part of the proviso of Article 93 Subparag. 8 of the former Corporate Tax Act) and whether “use” stated in the said proviso should be interpreted not as the use of a patent right itself with exclusive effect but as the use of a manufacturing method, technology, and information, etc. protected by the said patent right (affirmative) | |
