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.
초록· 키워드
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Based on analysis on previous tax appeals cases, this study classifies taxpayers’ behaviors which fall into “fraud and other illegal activities”. Those behaviors include drawing up fake contracts, double bookkeeping for tax evasion, failing to issue tax invoices or receiving sham tax invoices, premise title trust or business under an alias, imper- sonated money transactions for tax evasion, reporting underestimated revenues or overestimated expenses, and unregistered resale of real estates.
Furthermore, this study classifies tax authority’s possible successive tax enforcements during the special tax imposition exclusion period after tax court’s judgements. Those successive tax enforcements include tax imposition on different taxpayers, tax imposition based on different tax requisitions, imposition of capital gains tax instead of donation tax on conditional donation, retroactive tax imposition onto years when tax imposition exclusion period is expired, tax imposition on taxpayers’ spouse in case joint tax imposition on married couple is repealed, and redelivery of tax papers in case first tax papers are not delivered to taxpayers.
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