저자의 연구 키워드

저자의 연구 키워드

#2015두52326

#2015Du52326

#가산세

#가산세 면제사유

#경정청구

#과세예고 통지

#과세의 형평

#과세전적부심사

#과세처분 취소

#과세표준 신고의무

#국세기본법 제18조 제１항

#국세기본법 제55조

#권리남용금지원칙

#꼬마빌딩 등 감정평가사업

#끼워넣기 거래

#명의신탁

#모순금지원칙

#보충적 평가방법

#부과제척기간

#부당과소신고가산세

#부당이득반환

#부당한 처분

#부동산 평가

#부진정입법부작위

#비주거용 부동산 감정평가사업

#사실과 다른 세금계산서

#세금계산서

#세무조사 결과 통지

#소급감정

#시가

#신뢰보호원칙

#신의성실원칙

#실질과세원칙

#양벌규정

#위법한 처분

#위헌적 처분

#조세범칙행위

#조세평등주의

#조세행정심판

#중복세무조사

#증여의제

#통고처분

#행정기본법

#형평면제처분

#형평면제판결

#Advance notice of taxation

#article 18(1) of the framework act on national taxes

#article 55 of the framework act on national taxes

#current market price

#deemed gift

#Duplicate Tax Audit

#equitable decision

#factually untrue tax invoice

#fair taxation, equitable taxation

#framework act on public administration

#Justifiable Cause” as a Ground for Exemption of Penalty

#little building appraisal project

#non-bona fide omission to implement law

#non-residential property appraisal project

#obligation to report tax base

#penalty

#Penalty Taxes

#Pre-assessment Review

#principle of consistency(principle of no contradictory behavior)

#principle of good faith

#principle of prohibition of abuse of rights

#principle of protection of legitimate expectations

#real estate appraisal

#Refund Request

#retrospective appraisal

#sandwiched transaction

#statute of limitations for assessment

#substance over form principle

#supplemental appraisal

#tax appeal

#tax invoice

#title trust

#unconstitutional dispositions

#Unfair Under-Reporting Penalty

#unjust assessment

#unlawful assessment

#Written notice of audit results