저자의 연구 키워드

저자의 연구 키워드

#기업구조조정

#대손금으로 인정되는 사유

#대손세액공제

#무상감자

#발행가액

#보유세

#보충적 평가방법

#부가가치세 면세

#부과제척기간

#부당행위계산부인

#불공정한 주식의 교환비율

#불균등증자

#비상장주식 평가

#사기 그 밖의 부정한 행위

#사실상 용도

#사외유출

#소득금액변동통지

#소득처분

#순손익가치

#순자산가치

#시가

#신주인수권

#액면가액

#엄격해석의 원칙

#업무시설

#완전모회사

#완전자회사

#우회상장

#원천납세의무자

#위임입법의 한계

#유사상장법인 비교평가방법

#이익의 분여

#이익의 증여

#자본거래

#정당한 사유

#제3자 배정

#주거용 오피스텔

#주식발행액면초과액

#주식의 시가

#주식의 포괄적 교환

#주택

#지주회사

#창업의 범위

#창업중소기업에 대한 조세지원제도

#창업중소기업의 범위

#채무면제이익

#채무의 면제

#채무의 출자전환

#출자전환

#취득세

#평가심의위원회에 의한 평가

#합병

#회수불능으로 확정된 채권

#acquisition tax

#all-inclusive share swap

#allotment to the third party

#amount in excess of par value of issued stocks

#back-door listing

#business facilities

#capital reduction without refund

#capital transaction

#claims determined as irrecoverable

#comparable price valuation method

#complete parent company

#complete subsidiary

#de facto use

#debt cancellation

#debt-equity swap

#denial of unreasonable transaction and calculation

#disposition of income

#disproportionateincrease in capital

#donation of profits

#fraudulent or other unlawful means

#gain on condoned liabilities

#grounds of deductible expenses

#holding company

#holding tax

#housing

#issue price

#justifiable grounds

#liability withholding taxes

#limit of delegated legislation

#limitation period for national tax assessment

#market value

#merger

#net asset value

#net income value

#notification on changes in amount of income

#outflow of income

#par value

#preemptive right

#principle of strict interpretation

#profit distribution

#residential officetels

#restructuring

#tax deduction for bad debts

#tax incentives for small or medium start-up enterprises

#the acquisition value of stocks

#the Appraisal Council valuation method

#the scope of small or medium start-up enterprises

#the scope of starting up a business

#the supplementary valuation method

#unfair exchange rate of shares

#unlisted stock valuation

#value-added tax exemption