저자의 연구 키워드

저자의 연구 키워드

#‘증여’의 개념

#1주택 보유자

#가산세

#공동사업장

#과세단위

#과세이연방식

#과세제도

#구조조정

#국내 미등록 특허

#국제적 삼각합병

#국제조세

#다국적기업

#동업기업 과세제도

#명의신탁

#명의신탁약정

#명의신탁재산 증여의제

#무액면주식

#배우자공제제도

#법인세

#법정준비금의 감소

#보조금

#보충적 평가방법

#부가가치세 과세표준

#부동산 보유세

#비상장주식의 평가

#사기 그 밖의 부정한 행위

#사업관련성

#사용료소득의 과세대상

#사용지주의

#상속세 및 증여세법 제２조 제３항

#상업적 결정

#세무조사

#세법해석의 한계

#소수지분 할인

#손익거래

#순손익가치

#순자산가치

#실질과세원칙

#실질적 관리장소

#엄격해석

#업증책임제도

#에누리

#역삼각합병

#유산세방식

#유산취득세방식

#유한책임회사

#이동전화단말기

#이동전화사업자

#이전가격

#일반적 조세회피방지규정(GAAR)

#입증책임

#자기주식

#자본거래

#재산세

#재판소원

#전산회계장부의 허위작성

#정삼각합병

#정상가격

#조세법규 명확성

#조세법률주의

#조세조약과 법인세법의 충돌

#조세조약의 남용

#조세포탈범

#조세피난처

#조세회피 목적

#조세회피 혐의거래 신고제도(Tax Shelter Disclosure Rule)

#종합부동산세

#죄형법정주의

#중요한 관리

#증여의제

#증여재산

#증여재산가액의 산정방법

#지분의 계속성

#질의회신제도

#차용개념

#최대주주 할증

#출자전환 주식에 대한 우선매수청구권

#취득가액 대체방식

#커스터디(custody) 계약

#특허법상 속지주의

#폐지된 세법규정의 효력

#한정위헌결정의 기속력

#합병의 대가

#합자조합

#행정처분에 대한 헌법소원심판 청구

#형벌법규 명확성

#advance rulings

#Arm’s Length Price

#Article 2(3)of the IGTL

#association in Civil Law

#burden of proof

#business purpose

#Business Restructuring

#capital transaction

#carry-over basis method

#commercial decisions

#comprehensive real estate tax law

#Concept of ‘donation’

#conflict between tax treaty and corporate tax law

#constitutional appeal on court's decision

#constitutional complaint on an administrative disposition

#continuity ofproprietary interest

#control premium

#corporate tax

#cross-bordertriangular mergers

#custodian contracts

#Deemed gift

#Domestic unregistered patents

#Donated asset’

#Equity of Taxation

#estate tax system

#False Accounting of Electronic Accounting Books

#Forward triangular mergers

#Framework Act on National Taxes

#Fraud and Other Unlawful Activities

#gift simulation of title trust property

#inheritance tax system

#International Taxation

#key management

#Limited Liability Corporation in Commercial Law Draft

#matter of proof

#minority discount

#mobile phone operator

#mobile phone subsidy

#mobile phone terminal

#Multinational Enterprise

#net asset value

#net income value

#non-par value stock

#penalty tax

#place of effective management

#place of use principle

#Preferential right to acquire shares issued in a debt-to-equity swap

#price discount

#profit and loss transaction

#property tax

#Purpose of tax avoidance

#reduction of legal reserve

#reverse triangular mergers

#single property owner

#SPC 설립

#SPC establishment

#spousal deduction

#step-in basis method

#Stock registered in another person’s name(Pseudonym transaction)

#Tax Evasion Crime

#tax haven

#Tax investigation

#tax unit

#taxable object of royalty income

#taxation system for joint enterprises

#taxation system for partnerships

#the Abuse of Tax Treaty

#the binding power of the constitutional court’s decision on limited unconstitutionality

#the clarity of criminal laws

#the clarity of tax laws

#the Concepts Borrowed from Other Laws

#the consideration for mergers

#the effect of abolished tax provisions

#the Limitation of Interpretation of Tax Law

#the main body of key management

#the principle of “nulla poena sine lege”

#the principle of no taxation without law

#the principle of no taxation without representation

#the Principle of Substantial Taxation

#the Strict Interpretation of Tax Law

#the substance over form principle

#the supplementary valuation method

#the territorial principle on patent law

#tie-breaker rule

#title trust agreement

#Transfer Price

#treasury stock

#Unlisted stock valuation

#Valuation of donated asset

#value added tax