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Lee & Ko

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2013 Korean tax law amendments relating to international taxation

South Korea - February 28 2013 On January 1, 2013, the tax law amendments were ratified by the Korean National Assembly. Most of the amendments took effect as of the same date

Change in method of issuing amended tax invoice upon termination of a contract

South Korea - August 21 2012 Starting in July 1, 2012, when an amended tax invoice is being issued upon termination of a contract, the contract termination date must be indicated on the amended tax invoice as the issuance date for the amended tax invoice

South Korea’s Patent - Approval Linkage System

South Korea - May 29 2014 Although South Korea's new Patent- Approval Linkage System will not be fully implemented until 2015, there is already keen interest from global

Introduction of an information security management system certification system

South Korea - March 25 2013 January 8, 2013, the Korea Communications Commission ("KCC") amended its two previous guidance notices - one concerning the certification of an

Announcement of expected enactment of amendments to trust system provisions of the Financial Investment Services and Capital Markets Act

South Korea - June 5 2012 On March 22, 2012, Korea’s Financial Services Commission (FSC) made an announcement concerning certain amendments that are expected to be enacted with regard to the trust system provisions of the Financial Investment Services and Capital Markets Act (FSCMA

South Korea’s Patent - Approval Linkage System

South Korea - May 29 2014 Although South Korea's new Patent- Approval Linkage System will not be fully implemented until 2015, there is already keen interest from global

"In Korea, legal opinion letters obtained before commencement of formal criminal process are not privileged"

South Korea - August 28 2013 According to the Supreme Court of Korea, when a client receives a legal opinion letter from hisher attorney regarding potential criminal liability

Consequences of altered use of a registered mark by licensees

South Korea - May 31 2013 On May 26, 2011, the Supreme Court, in Lacoste v. Crocodile International rendered a decision ordering cancellation of Crocodile International Pte

Comprehensive export of the Korean Medical System to Saudi Arabia

Saudi Arabia, South Korea - April 30 2013 Under the so-called "Medical System Twinning" project, Korea will make a comprehensive export of its medical service systems to Saudi Arabia. The

Reporting of foreigners’ investments by types of securities

South Korea - March 25 2013 The Ministry of Strategy and Finance amended the Foreign Exchange Transactions Regulation on December 5, 2012 so that reporting by banks, brokers or