넷플릭스, 한국 법인세 1심 일부 승소…762억 중 687억 취소 판결

This court ruling underscores the significant legal hurdles for local authorities attempting to tax global Big Tech companies based on traditional physical presence rules. It highlights a systemic gap in current international tax frameworks where digital service providers can legally minimize domestic tax liabilities by operating through foreign entities. The decision signals a growing need for legislative reforms or global consensus on digital taxation to ensure fair competition.