SAMSUNG SDI (HONG KONG) LTD V. COMMISSIONER OF INLAND REVENUE

[2025] HKCFI 1282 Court of First Instance 26 March 2025 • HCIA7/2022 • 109 min read

30 cases cited (0 HK, 30 foreign)

Outcome

Appeal dismissed

I dismiss the appeal.

Source: [2025] HKCFI 1282, Court of First Instance, decided 26 March 2025. Read directly from the judgment.

Judges (1)

Counsel (7)

Clifford Chance Firm Department of Justice Firm David Goldberg KC with Counsel Appellant Elizabeth Cheung Counsel Respondent Eugene Fung, SC Counsel Appellant Kay Seto Counsel Appellant Stewart Wong SC Counsel Respondent

Parties (4)

Commissioner of Inland Revenue Defendant Commissioner of Inland Revenue Respondent Samsung Sdi (Hong Kong) Limited Appellant Samsung Sdi (Hong Kong) Ltd Plaintiff

Statutes Cited

Evidence Ordinance (Cap 8)

Inland Revenue Ordinance (Cap 112)

Rules of the District Court (Cap 336H)

Rules of the High Court (Cap 4A)

Cases Cited (30)

UK (15)

[1940] AC 774 [1948] 1 KB 223 [1956] AC 14 [1963] AC 1 [1974] 1 WLR 1594 [1985] 1 WLR 948 [1988] QB 493 [1991] 1 AC 306 [1992] 2 AC 397 [2003] 2 AC 430 [2005] EWCA Civ 222 [2017] UKPC 27 [2018] 1 WLR 5571 [2022] EWHC 2072 [2023] 3 WLR 1204

HK (15)

(2004) 7 HKCFAR 275 (2007) 10 HKCFAR 417 (2007) 10 HKCFAR 552 (2008) 11 HKCFAR 433 [1997] HKLRD 924 [2001] 2 HKLRD 275 [2002] 1 HKLRD 858 [2006] 1 HKLRD 821 [2006] 3 HKLRD 586 [2007] 3 HKLRD 439 [2007] 3 HKLRD 75 [2012] 3 HKLRD 8 [2017] 5 HKLRD 398 [2022] 3 HKC 491 [2023] HKCFI 2976

Citation influence

HKLII records this judgment as cited by 1 later judgment. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2025] HKCA 956 Court of Appeal

30 October 2025

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Judgment

Read the full judgment on the official Hong Kong Courts portal.

Source: HKLII ([2025] HKCFI 1282)