저자의 연구 키워드

저자의 연구 키워드

#2021년 개정 세법

#가업상속공제

#개인정보

#거주자

#거주자 판단 기준

#건설자금이자

#경정처분

#공급가액

#공시기준

#과세불소급

#과소신고·초과환급신고가산세

#교통·에너지·환경세

#국세기본법 가산세

#국세기본법 제22조의3

#그린경영

#근로소득

#기계적 해석

#기업분할

#납부지연가산세

#납부지연이자세

#논리 해석

#당초처분

#대주주

#마일리지

#매출에누리

#무신고가산세

#법인세율

#보완

#복지포인트

#부가가치세

#분리공모

#분리매각

#분리설립

#비거주자

#상속세 및 증여세

#상장주식 양도차익

#상충

#선택적 복지제도

#세법 해석 기준

#세액공제

#세제개편

#수평적 형평성

#신의성실

#실질과세

#애매모호성

#양도소득세

#양도소득세 감면

#엄격 해석

#임금

#입증책임

#자경농지

#자기적립마일리지

#자본화

#자본화기간

#적격분할

#정보 공시

#제3자적립마일리지

#조세 면제

#조세 정책

#조세법률주의

#조세정책

#조세지원제도

#종합부동산세

#지분의 연속성

#지역균형발전

#차입원가

#취득가액

#취득세

#카페테리아 플랜

#탄소세

#특구

#특수관계인

#합목적적 해석

#환경세

#acquisition tax

#additional tax for non-filing

#additional taxes under the framework act on national taxes

#ambiguity

#balanced regional development

#Business cycle

#cafeteria benefit plan

#capital gains tax

#carbon tax

#Complementation

#comprehensive real estate holding tax

#comprehensive real estate tax

#corporate division

#corporate tax rate

#corrective disposition

#delayed payment interest tax

#delayed payment penalty tax

#disclosure standards

#earned income(wage and salary income)

#environmental tax

#equity carve－out

#ESG

#exemption on capital gains tax

#flexible benefit plan

#green management

#horizontal equality

#information disclosure

#inheritance tax and gift tax

#initial disposition

#logical interpretation

#Market timing

#mechanical interpretation

#National pension fund

#non－residents

#penalty tax for underreporting or reporting excess tax refund

#principle of good faith

#Principle of No Taxation Without Law

#prohibition on retroactive taxation

#qualified division

#residents

#section 22-3 of the Basic Act for National Taxes

#self-cultivating farmlands

#sell－off

#special zones

#spin－off

#Stock selection

#strict interpretation

#Substance－Over－Form Taxation

#suitable interpretation

#tax credit

#tax deduction on family business succession

#tax exemption

#tax incentive system

#tax interpretation standard

#tax laws revised in 2021

#tax policy

#tax reform

#the burden of proof

#the ownership continuity

#the standard of judgement related to residency

#Tradeoff

#transportation·energy·environment tax

#value-added tax

#wage

#welfare points