저자의 연구 키워드

저자의 연구 키워드

#「조세범 처벌법」 제10조 제3항

#「특정범죄 가중처벌 등에 관한 법률」 제8조의 2

#2015두52326

#2015Du52326

#가공거래

#가산세

#가산세 면제사유

#경정청구

#고의 · 과실

#과세예고 통지

#과세의 형평

#과세전적부심사

#과세처분 취소

#과세표준 신고의무

#국세기본법 제18조 제１항

#납부불성실가산세

#명의신탁

#부과제척기간

#부당과소신고가산세

#부당이득반환

#부진정입법부작위

#세금계산서

#세무조사 결과 통지

#양벌규정

#영리 목적

#위헌적 처분

#정당한 사유

#조세범칙행위

#조세평등주의

#중복세무조사

#증여의제

#책임주의

#통고처분

#형평면제판결

#Advance notice of taxation

#article 10(3) of the act on punishment of tax crimes

#article 18(1) of the framework act on national taxes

#article 8-2 of the act on aggravated punishment of certain crimes

#deemed gift

#Duplicate Tax Audit

#equitable decision

#fair taxation, equitable taxation

#Intent/negligence

#Justifiable cause

#Justifiable Cause” as a Ground for Exemption of Penalty

#non-bona fide omission to implement law

#obligation to report tax base

#Penalty

#Penalty Taxes

#Pre-assessment Review

#Principle of liability

#profit purposes

#Refund Request

#statute of limitations for assessment

#tax invoices, fraudulent transactions

#title trust

#unconstitutional dispositions

#Underpayment penalty

#Unfair Under-Reporting Penalty

#Written notice of audit results