지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
이용수
초록· 키워드
오류제보하기
Taxation is limited to the results of the people's property. Thus, tax evasion is a problem that happens in any times. This practice needs to be banned. This problem is especially the rejection of unfair act and calculation of Corporation Tax Law.
The Denial of the improper transaction and calculation between the persons who have special relationships in Corporation Tax Law is the most important method to prohibit tax evasion. But Legitimate and effective business practices, so that the ex-post regulatory requirements, the rule of the rejection of unfair act and calculation need to be strictly construed.
Article 87 of enforcement ordinance of Corporate Tax Law concerning the scope of related parties, there has been conflict of opinion. In this regard there are conflicts of one side relationship theory and two sides relationship theory. The Supreme Court had in a point of view of two sides relationship theory in the past. But the Supreme Court recently changed its opinion to one side relationship theory. The main reason is the principle of strict interpretation and prohibition of analogical interpretation.
Considering the purpose of tax avoidance prohibition, two sides relationship theory is thought to be reasonable. Recently revised enforcement ordinance of Corporate Tax Law and The Basic Law for National Taxes were based on the two sides relationship theory. I think the legislation is valid.
목차
등록된 정보가 없습니다.
참고문헌 (42)
참고문헌 신청
이 논문의 저자 정보
최근 본 자료
댓글(0)
0