저자의 연구 키워드

저자의 연구 키워드

#가상자산

#가상자산사업자

#가상자산소득

#가상화폐

#가업상속

#가업상속공제

#가업승계과세특례

#가업승계를 위한 증여

#가업승계세제

#가장행위

#간접외국납부세액공제

#경제적 실질

#경제적 실질 판단 이론

#공정시장가액비율

#국내 미등록 외국특허

#국세기본법 제14조

#국세기본법 제35조

#국외 설정 집합투자기구

#규칙 기반 접근법

#금융거래 과세제도

#금융거래세

#금융활동세

#기타소득

#노하우

#단계 거래

#단계 거래 이론

#당해세(當該稅)

#디지털 경제의 사업소득

#디지털 상품 부가가치세

#디지털 토큰

#디지털 화폐

#디파이(DeFi)

#리걸테크(Legal Tech)

#미납국세의 열람제도

#법률 인공지능

#법인세법 제15조 제2항

#법인세법 제93조 제8호

#법인지방소득세

#법인지방소득세와 지방세법 부칙 적용

#복지포인트

#부가가치세법상 에누리액

#부동산 보유세

#부동산누진과세

#비트코인

#사례 기반 접근법

#사용료 소득

#사용료소득

#세법상 법적 추론

#세법상 실질주의

#세법상의 가장행위

#소득 포괄주의

#소득세법 제12조 제５호

#실질과세

#실질과세의 내재적 한계

#실질과세의 원칙

#실질과세의 원칙의 적용 한계

#암호자산

#암호자산(Crypto-Asset)

#암호자산의 ‘P2P 거래’

#암호화폐

#외국납부세액공제

#자산차익과세

#재개발ㆍ재건축

#재개발조합

#재건축조합

#재산세

#재산세에서의 실질적 소유자

#적극적 은닉

#정비사업조합

#조세우선권

#조세특례

#조세포탈

#조세회피

#조세회피행위

#종합부동산세

#종합부동산세에서의 재산세액 공제

#증권거래세

#지방세기본법 제71조

#지방세법 제103조의19

#지식재산소득

#직무발명보상금

#직무발명보상제도

#최초코인공개(ICO)

#최초토큰공개(ITO)

#클라우드 컴퓨팅

#actual owner of property tax

#affirmative action to conceal

#Arbitrage Transaction to Virtual Assets

#Article 12 of the UN Model Convention

#article 12(5) of the income tax act

#article 15 of the invention promotion act

#Article 35 of the Framework Act on National Taxes

#Article 71 of the Framework Act on Local Taxes

#Bitcoin

#Business Income in the Digital Economy

#capital gain tax

#case-based approach

#Cloud Computing

#compensation for employee"s invention

#Comprehensive Taxation

#Corporate Income Tax Act Article 15(2)

#crypto-asset

#crypto-assets

#Cryptocurrency

#Deduction for Family Business Succession

#DeFi

#Digital Currency

#Digital Token

#Dividend income

#Economic Substance

#Economic Substance Doctrine

#Family Business Inheritance

#financial activities tax

#financial transaction tax

#Foreign Tax Credit Regime

#fringe benefits for employees’ welfare

#Gift for Family Business Succession

#Hedqvist Case

#Housing Maintenance Project Association

#Housing reconstruction

#income from intellectual properties

#income from virtual assets

#Indirect Foreign Tax Credit(Deemed Foreign Tax Credit)

#Initial Coin Offering

#Initial Token Offering

#Know-how

#legal artificial intelligence

#legal reasoning in tax law

#legal technology

#local corporate income tax and applying the addenda of the local tax act

#Local Income Tax on Corporate Income

#Local Tax Act Article 103-19

#No. 8. of Article 93 of the Corporate Tax Act

#OECD 암호자산 정보 보고 제도(OECD Crypto-Asset Reporting Framework)

#OECD crypto-asset reporting framework

#OECD/G20 BEPS Project

#Offshore Collective Investment Scheme

#other income in the income tax act

#peer-to-peer trading of crypto-assets

#Perusal of Unpaid Taxes

#property tax deduction in the gross real estate tax act

#qualified discount under the value-added tax act

#real property tax in the Local tax act

#Royalty

#Royalty Income

#rule-based approach

#Section 14 of the Fiscal Code of Korea

#securities transaction tax

#sham in tax law

#sham transaction

#sham transaction doctrine

#Step Transaction

#Step Transaction Doctrine

#Substance Over Form

#Substance Over Form Doctrine

#Substance-Over-Form

#Substantial Taxation

#Tax Avoidance

#tax evasion

#tax in the comprehensive real property tax

#Tax Preference for Family Business Succession

#Tax support on Family Business Succession

#tax system of financial transactions

#taxes on real property ownership

#The applicable limits for the Principle of Substantial Taxation

#the fair market value rate

#the Hedqvist Case of the European Court of Justice

#The intrinsic limits for the Principle of Substantial Taxation

#The Principle of Substantial Taxation

#the progressive taxation on real property tax

#the relative priority regimes of tax liens

#the special priority approach concerning legislative listed taxes

#UN 모델 조세협약

#UN 모델협약 제12조

#UN Model Convention

#Unregistered foreign patent

#VAT on digital products

#virtual asset service provider

#virtual assets

#Virtual Currency