저자의 연구 키워드

저자의 연구 키워드

#‘Substance over Form’ Taxation

#가장행위

#간접세

#거래질서 문란행위

#게임머니

#고유목적사업

#고유목적사업준비금

#공급

#과세처분의 하자

#과세표준

#관세

#관세법

#관세평가

#구매자

#국내등록특허

#금융실명법

#대손금

#대손세액공제

#도관회사

#마일리지

#매입세액 불공제

#명백성보충요건설

#무상승계취득의 과세

#무효·취소

#변제충당순서

#보세구역

#보증계약

#보증계약의 범위

#부가가치세

#부당행위계산의 부인

#부정행위

#부종성

#비엔나 협약

#사립학교법

#사용료 소득

#사용지주의

#성숙이론

#세금계산서

#세금계산서 합계표

#세액공제

#소득공제

#수입세금계산서

#신용보증기금

#신탁

#신탁과세

#실질과세

#실질과세원칙

#실화주

#양도

#양도소득세

#양도시기

#연금

#연금소득

#위법소득

#위임입법

#유동적 무효

#이전가격세제

#인터넷 도박

#일감몰아주기

#일감몰아주기 위헌성

#일감몰아주기 입법미비

#일미조세조약

#재산세

#재화의 수입

#전자세금계산서

#조례

#조세범처벌법 제10조 제3항

#조세법률주의

#조세법률주의의 특별한 사정

#조세중립성

#조세포탈

#종가세

#주세

#중대명백설

#중복과세

#증여세

#지역자원시설세

#차명계좌

#차명주식

#차용개념

#채무자회생법인

#최종판매가 원칙

#출자전환

#취득세

#토지거래허가

#통상가격

#투과과세단체

#특가법 제8조의2

#특허권 속지주의

#포탈세액

#학교법인

#한미조세협약

#행위세

#행정질서벌

#행정행위

#회생채권

#효율성

#acquisition tax

#Act on Real Name Financial Transactions and Confidentiality

#Ad valorem duty

#Administrative Act

#administrative order punishment

#appendant nature

#Article 10 Paragraph 3 of Punishment of Tax Evaders Act

#Article 8-2 of Act on the Aggravated Punishment, etc. of Specific Crimes

#Bad Debt

#Bad Debt Expenses Deduction

#bank account on borrowed name

#bonded area

#borrowed concepts in tax law from civil law

#Breach of Transaction Order

#buyer

#cargo owner

#Cash-Flow 과세

#cash-flow-based tax assessments

#Conduit Company

#contract of suretyship

#credit guarantee fund

#customs

#customs duty

#customs Law

#customs valuation

#Debt-Equity Swap

#Debtor Rehabilitation Corporation

#delegated legislation

#Double Taxation

#ECJ

#Educational Trusts

#efficiency

#Electronic Tax Invoice

#Essential Business

#Fiscally Transparent Entity

#fluid invalidity

#Funneling of Business

#game money

#Gift Tax

#illegal income

#Import Tax Invoice

#importation of goods

#Income Deduction

#Incomplete Legislation of Funneling of Business

#Japan-US tax treaty

#Korea-US tax treaty

#Land transaction permit

#Last Sale Rule

#Liquor Tax

#local resource facility tax

#maturation theory

#mileage

#no taxation without law principle

#non-deduction of input value added tax

#Normal Price

#Nullity and Cancellation

#Online gambling

#order of payment (performance) appropriation

#ordinance

#patent registered in Korea

#patent territoriality principle

#Pension

#Pension Income

#place of use principle

#Principle of ‘substance over form taxation

#Principle of no taxation without law

#Principle of substantial taxation

#Private School Act

#Property tax

#Rehabilitation Claim Rights

#Reserve Fund for Essential Business

#royalty income

#scope of a contract of suretyship (guarantee)

#secret fund

#Sham Transaction

#Special Circumstances in the principle of ‘No Taxation Without Rule of Law’

#stocks on borrowed name

#substance over form

#Substance over Form Doctrine

#substance over form principle

#substance-over-form principle

#substantial taxation rule

#Sum Table of Tax Invoices

#supply

#Tax base

#Tax Credit

#tax evasion

#Tax Invoice

#tax neutrality

#taxation on derivative acquisition without consideration

#The defect of taxation

#The Denial or the Unreasonable Transaction Between the Person

#Theory of Alleviated clearance

#Theory of Importance and Clearance

#time of transfer

#transaction tax

#transfer

#transfer income tax

#Transfer Pricing Taxation

#Trust

#Trust Tax

#Unconstitutionality of Funneling of Business

#unlawful activities

#Value Added Tax

#VAT

#VAT Law

#Vienna Convention