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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

A | 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。    (ECNS) -- Shanghai is accelerating its digital transformation under a new blueprint for the 15th Five-Year Plan period (2026-2030), with a focus on breakthroughs in 6G technology and next-generation digital infrastructure. The city plans to advance the commercial deployment of 6G and develop intelligent experimental networks. It will also expand 5G-A coverage across a wide range of scenarios and strengthen links with the "Thousand Sails Constellation" satellite internet project.    Beyond communications infrastructure, Shanghai aims to develop into a leading international data processing hub. The city plans to build advanced data centers in key areas including Lingang and Hongqiao, while facilitating cross-border data flows through a more practical negative-list system. The measures are intended to make international data exchanges more secure and efficient for multinational companies and other global businesses.    The plan also places greater emphasis on high-performance computing, including the integration of AI computing and supercomputing resources into a unified service platform. At the same time, Shanghai will deepen digital cooperation with Singapore and BRICS countries, further strengthening its role as a gateway connecting China with the global digital economy.    The strategy underscores China's push to lead the development of next-generation technologies while expanding international cooperation in the digital sector.    (By Intern Lin Qiaochu, Zhang Dongfang)                    。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。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。

B | 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。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。

C | 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。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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