1. 질의내용 요약

We are aware of the fact that our employee will be tax liable to Korea if he stays in Korea for more than 183 days during the tax year, which should be 1 January-31 December. We will probably engage ○○ in Korea to care of the obligations for reporting and filing of tax return for the employee.

Regarding the permanent establishment issue, we will make you aware of the following facts:

ㆍ ○○ Mobile is controlling the employee and have the right to instruct his work

ㆍ The fee received by ○○ is calculated on the basis of time utilised

ㆍ ○○ Mobile has the risk and responsibility for the work performed by the employee

ㆍ○○'s obligation is merely to put the employee at the disposal for ○○ Mobile

ㆍ ○○ has no place control or responsibility at the place where the work is performed

ㆍ ○○ has no right to use any other employees to perform the work

ㆍ We have no equipment, machines or other assets at the place where the work is performed

Based on these circumstances, it is our opinion that our services do not consist of management.

The activity consisting of hiring-out of labour should not create a permanent establishment in Korea. Thus the activity is taxable to Norway and not to Korea.