저자의 연구 키워드

저자의 연구 키워드

#가산세

#거소

#거주자

#거주지관할

#공동세

#과세단위

#과세전 적부심사

#과세제도

#과세처분

#과오납급

#국세환급

#권리구제제도

#금지금

#당기순이익과세

#매입세액공제

#명의대여

#명의사업자

#명의수탁자

#명의신탁

#명의신탁자

#목적론적 해석

#문리해석

#배우자간 상속 및 증여

#법문의 가능한 의미

#별도합산과세

#부가가치세

#부부단위 합산분할주의(2분2승제)

#부칙

#분리과세

#비거주자

#사전구제제도

#세금계산서

#세무조사

#손금

#손금성

#신뢰보호

#신의성실원칙

#실제사업자

#원천지관할

#위법지출

#이용고배당금

#이의신청

#입증책임

#재산분할

#재산세

#재처분

#저율과세

#적법절차

#절차상 하자

#조세감면

#조세법 해석방법

#조세특례제한법

#조세평등주의

#종합부동산세

#주소

#주식

#주식 명의신탁

#증여세

#증여의제

#지방세

#지방세특례제한법

#지방소비세

#집단에너지사업

#청문

#출자배당금

#통상적인 경비

#특별징수

#포괄적 교환

#하자의 승계

#합병

#항해용선용역

#해운사

#행정조사

#협동조합

#협동조합과세

#확장해석

#회전목마형 사기거래

#a title trustee

#actual business owner

#and additional tax

#appeals

#carousel fraud

#Common Tax

#Comprehensive Exchange

#cooperatives

#deductibility

#deemed donation

#domicile

#equitable distribution

#expan- sive interpretation.

#expenses

#Extraordinary Collection

#Framework Act on Cooperatives

#General real estate tax

#gift tax

#gold bullion

#Good Faith and Sincerity rule

#grammatical interpretation

#Group energy business

#hearing

#illegal payment

#inheritance and gift between spouses

#input tax amount deduction

#interpretation method of the tax law

#Korean cooperatives

#lending of name

#Local Consumption Tax

#Local Tax

#marital tax unit system

#Merger

#net income tax system

#nominal business owner

#non-resident

#objective interpretation

#ordinary expenses

#Patronage Dividend

#place of residence

#possible meaning of a statute

#pre-relief system

#pre-taxation review

#Property tax

#refund of national taxes

#residence jurisdiction

#resident

#Separate consolidated taxation

#Separated taxation

#shipping company

#source jurisdiction

#Stock

#stock registered under a third party’s name

#tax amount of erroneous payment or overpayment

#Tax equality

#Tax invoice

#tax reform

#tax relief system

#tax unit

#Taxation on Cooperatives

#the burden of proof

#Title Trust

#title trust stock

#title truster

#two-division and two-multiplication method

#Union Member

#Value-added Tax

#VAT

#voyage charter service