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三星根据一项专利许可协议被判逃税，并被要求缴纳134万美元的公司税。_我的网站

一 | 北京时间1月9日，韩国最高法院周三裁定，三星电子与一家爱尔兰导管公司达成专利许可协议，以利用韩国爱尔兰税收协议中的特别豁免条款逃税并支付15亿韩元（134万美元）的公司税。导管公司的成立通常是为了逃避或减少税收，转移或积累利润。韩国最高法院星期三对三星做出裁决，结束了长达五年的诉讼。    “We completely disagree with Jeff Bezos. We will continue to call on everyone along that distribution chain, as I just mentioned, from oil companies to refineries to distribute distributors to retailers to pass their local lower cost through to consumers,” Jean-Pierre said during a press briefing on Tuesday.,On Saturday, US President Joe Biden said that at a time of war and global peril companies running gasoline stations should bring down the prices to reflect the cost citizens are paying for the product.,Bezos responded later that day, saying that inflation is far too important a problem for the White House to keep making statements like this and it is either straight ahead misdirection or a deep misunderstanding of basic market dynamics.,Jeff Bezos Claims Biden ‘Misunderstands’ Market Dynamics With Gas Price Reduction Call3 July, 17:58 GMT,White House spokesperson Karine Jean-Pierre responded by saying that oil prices have dropped by about $15 over the past month, while prices at the gasoline stations have barely come down, which is not basic market dynamic but is a market that is failing the US consumer.,As of Tuesday, the national average price for gasoline in the United States was $4.8 per gallon, according to the American Automobile Association. At the same time, car drivers in the West Coast states (California, Oregon, Washington) are seeing the highest prices at the pump that reach $7 per gallon.。三星在2013年以原告的身份向韩国最高法院提出上诉，质疑韩国税务机关让三星承担706亿韩元的公司税的决定。然而，韩国最高法院仅部分支持上诉法院的判决，即三星只应承担15亿韩元的企业税。早些时候，上诉法院裁定三星应承担所有706亿韩元的公司税。

二 | 韩国最高法院认为应该取消海外专利税。2010年，三星与美国全球知识产权管理公司IntelligentVentures签订了专利许可合同，支付后者3.7亿美元。高志敏表示，其爱尔兰子公司四一是协议的一方，因此该协议应享受韩国爱尔兰税务协议中的公司免税条款。根据韩美税制，被许可方应支付15%的许可费作为公司税。然而，韩国税务官员表示，IvIl只是一家避税公司，因此他们向三星签发了一份706亿韩元的税单。

三 | 尽管下级法院接受了三星的反驳，但上诉法院推翻了判决，并裁定三星对所有税收负有责任。

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