저자의 연구 키워드

저자의 연구 키워드

#3자간 등기명의신탁

#간주취득세

#개별예시규정

#거래의 재구성

#경제적 지배

#계약보증금

#계약해제

#고가양도

#공익법인

#과세 형평성

#과점주주

#과점주주 간주취득세

#구상권의 범위

#국내원천소득

#귀속불명소득

#납세자의 권리구제

#다주택자 중과세

#대표자 인정상여처분

#도시정비사업

#동일인 명의로 반복된 명의신탁

#명의개서

#명의신탁 증여의제

#명의신탁주식

#미등록 특허

#미실현이익

#민사집행절차

#민사판결

#법인지방소득세

#부가가치세 장기부과제척기간

#부당행위계산부인

#부동산경기 안정화정책

#부동산세제

#부정행위

#비업무용 부동산

#사실혼

#사용

#사용료

#소급입법

#소득과세 우선원칙

#수익적 소유자

#시가

#신탁재산

#실제 귀속

#실질과세 원칙

#실질과세의 원칙

#실질귀속자

#완전포괄증여

#우회적인 기업지배

#원천납세의무자

#원천징수의무자

#위법비용

#위법소득

#위법소득의 상실

#유예기간

#이중과세

#적용요건

#절차조정

#제2차 납세의무

#조세법률주의

#조세소송판결

#조세정책

#조세조약

#조세회피목적

#주식 보유한도

#주식등변동상황명세서

#주주

#주주명부

#증여세

#증여세 완전포괄주의

#증여재산가액의 산정방법

#지방세우선권

#체납처분절차

#초과분의 산정방법

#취득가액과 간접비용

#취득세와 경정청구

#취득시기

#특허법상 속지주의

#평등원칙

#한미조세협약

#형사판결

#횡령

#후발적 경정청구

#흑자법인

#acquisition date

#acquisition tax and claim for rectification

#acquisition value and indirect costs

#actual accrual

#Anti-Avoidance Rule

#applicable requirement

#beneficial owner

#calculation method of the excess holding limit

#city maintenance project

#civil judgment

#civil procedure

#Comprehensive gift taxation

#corporate local income tax

#corporation with a surplus

#criminal judgment

#de facto marriage

#decision to treat a portion of income as deemed bonuses accrued to representative

#deemed acquisition tax

#deemed gift issue for title trust

#deemed gift of name trusts

#domestic source income

#Double Taxation

#economic dominance

#end taxpayer

#extent of claim for indemnity

#failure to transfer title

#Fair Market Value

#fraud

#gift tax

#grace period

#heavy taxation on multi-homeowners

#illegal expenses

#illegal income

#income outflow whose accrual is unclear

#indirect control

#individual example provision

#Korean Source Income

#Korea-U.S. Tax Treaty

#long-term limitation period for imposition of VAT

#loss of the illegal income

#majority shareholder deemed acquisition tax

#market stabilization policy

#misappropriation

#multi-level transactions

#Non-Business Purpose Real Property

#nrealized Profit

#oligopolistic shareholder

#oligopoly

#principle of equality

#principle of no taxation without law

#priority of local tax claims

#Priority Principle of Income Taxation

#procedural adjustment

#process for dealing with delinquency in payment

#Profitable Corporations

#public interest corporation

#real estate taxation

#reorganization of transactions

#repeated name trusts in the name of same trustee

#request for correction based on subsequent events

#rescission of contract

#retroactive legislation

#roundabout transactions

#royalty income

#secondary tax liability

#Security deposit

#share change circumstances registry

#shareholder registry

#Shareholders

#shares the title to which is registered under a third party’s name

#special relationship

#specific corporation

#stock holding limit

#substance over form principle

#substantial owner

#substantive taxation principle

#tax avoidance purpose

#tax equity

#tax litigation judgment

#tax policy

#tax treaty

#taxpayer’s right to relief

#territorial principle under patent law

#title transfer

#title trust deemed gift

#Transfer at Excessively High Price

#trilateral registered name trust

#trust property

#Unlimited Comprehensive Taxation System for Gift Tax

#unregistered patents

#use

#valuation of the gifts

#withholding agent