一、韩国对外国公司的定义和课税原则韩国公司税法对外国公司的定义如下:公司的主要营业场所或总机构设立于韩国境外者,即被视为外国公司。另一方面,依据韩国公司税法,公司的主要营业场所或总机构设立于韩国境内者,则被视为本国公司。因此,外国投资者设立在韩国境内的公司以及外国公司设在韩国境内的子公司,从税法上讲均为本国公司。 I. Definition of Foreign Companies in South Korea and Taxation Principles The Korean company’s tax law defines foreign companies as follows: The company’s principal place of business or its head office is established as a foreign company if it is established outside Korea. On the other hand, companies whose principal place of business or head office is established in Korea under the Korean Company Tax Law are regarded as their own companies. Therefore, a foreign investor’s company established in Korea and a foreign company’s subsidiary in Korea are both domestic companies in terms of tax law.