저자의 연구 키워드

저자의 연구 키워드

#가지급금

#게임아이템

#과세관할권

#국외여행산업

#권리의 양도

#납세자 권리보호

#납세자보호제도

#디지털 상품

#매매사례가액

#법률행위

#부가가치세

#부가가치세 과세방안

#부당행위계산

#부당행위계산부인

#세무조사대상 선정

#소급감정가액

#수시선정

#실질과세

#실질과세원칙

#심사청구

#심판청구

#엔화스왑예금

#여행계약

#여행서비스

#여행업

#여행업 매출

#역외탈세

#영세율

#용역

#용역의 수입

#의제배당

#이의신청

#이자소득

#이중과세

#익금

#자기주식

#재화

#재화의 공급

#적격합병

#적격합병 사후관리

#전지상거래

#정기선정

#정산기준일

#정산기준일principle of substantial taxation

#조사선정 면제

#지방세

#판례

#포합주식

#합병과세제도

#환매특약

#Accrued income

#and Doctrine of Form versus Substance

#appeal for reviw

#appeal to tax tribunal

#calculation of unfair act

#Combined Stock

#Digital Goods

#digital product

#double taxation

#doubletaxation

#e-Commerce

#Extra payment

#Fictitious Dividend

#formal objection

#game item

#good

#IFRS 15

#Import of services

#Interest Income

#Japanese-Yen Swap Deposit

#Judicial Precedent

#K-IFRS 제1115호

#Legal Act

#Legitimate Merger

#Local Tax

#Merger Tax System

#offshore tax evasion

#overseas travel business

#Post Control of Legitimate Merger

#principle of substantial taxation

#Redemption agreement

#rejection of unfair act and calculation rules

#retroactive estimated value

#sale value comparison method

#Sales in Travel Business

#service

#supply of goods

#tax investigation

#Tax Jurisdiction

#Taxation policy of VAT

#Taxpayer Protection System

#Taxpayer Rights Protection

#the basic date of calculate

#the basic date ofcalculate

#transfer of rights

#Travel Business

#travel contract

#travel service

#Treasury stock

#Value added tax

#VAT

#zero tax rate