저자의 연구 키워드

저자의 연구 키워드

#(사실과 다른) 세금계산서

#(증액)경정처분

#(직접)소유

#(direct) Ownership

#(disallowance of) input tax credit

#(incorrect) VAT invoice

#(Termination of) Lease Agreement

#가장행위

#감액경정처분

#거부처분

#경정청구

#공급

#공급 장소

#공동상속

#과세단위

#과세대상

#과세처분 취소소송

#국내사업장

#국세기본법

#권리

#기속력

#기타소득

#기판력

#납세고지

#납세의무 확정

#단체 분류

#담세력

#당초처분

#대리납부

#대리ㆍ위임

#동업기업

#매입세액 불공제

#맥락

#명의 대여

#물건

#물적회사

#배당소득

#법인세

#병존설

#부가가치세

#부과제척기간

#부당행위계산 부인

#불가쟁력

#불법점유

#비례 원칙

#상속 간주

#상속세

#상속ㆍ증여 추정

#세무조사

#소득 귀속

#소득 지급

#소득금액변동통지

#소득세

#소비지 과세원칙

#소송물

#손해배상

#수직적 공평

#신의성실 원칙

#실질과세 원칙

#심판 범위

#연대납세의무

#외국법인

#용역

#용역 공급

#용역 공급의 단위

#원천징수

#유한책임회사

#인적회사

#일반소비세

#일부취소설

#자본이득 과세

#재조사결정

#재화

#쟁점주의

#절차법

#제한세율

#조세조약

#조세중립성

#조세회피방지 규정

#조합

#증액경정처분

#증여세

#증여의제

#지구온난화

#지연배상

#채무불이행

#총액주의

#취소판결

#탄소세

#특례제척기간

#필요적 기재사항

#합자조합

#환경세

#후발적 경정청구

#흡수설

#ability-to-pay

#Absorption Theory

#Amended Tax Assessmen

#Article 22-2 of the Framework Act on National Taxes

#Attribution of income

#basic framework act for national taxes

#borrowing of name (prête-nom)

#Breach of Contract

#capital gain taxation

#Carbon Tax

#Claim of Refund

#Climate Change

#co-inheritors

#Context (of treaty)

#Corporate Income Tax

#Corporation

#Corrective Disposition

#Denial of Claim of Refund

#Destination Principle

#Dividend Income

#Entity classification

#Environmentally-Related Tax

#estoppel or principle of “good faith”

#Fixed Establishment

#general consumption tax

#Gift tax

#goods

#Income Tax

#Indemnification

#Inheritance tax

#Initial Tax Assessment

#joint and several tax liability

#LLC

#Object of Litigation

#Other Income

#Partnership

#Partnership taxation

#payment of income

#Permanent Establishment

#Place of Supply

#proportionality

#proxy

#Re-Assessment

#Res Judicata

#Residence (for tax treaty purposes)

#Reverse-Charge Mechanism

#rights

#Scope of Review

#Service

#services

#Source Taxation

#special statute of limitations for tax assessment

#Statute of Limitation

#Streitgegenstand

#Subject of Legal Dispute

#Substance over form

#substance-over-form

#Supply

#Supply of Service

#Tax (re-)Assessment

#tax administrative appeal

#Tax Assessment

#tax assessment procedure

#tax audit

#tax avoidance

#tax collection procedure

#Tax Litigation

#Tax Neutrality

#tax procedures

#Tax Treaty

#Total-Amount Theory

#Transparent or opaque (for tax treaty purposes)

#Unity of Supply

#VAT

#Vertical Equity

#withholding agent

#withholding obligation