저자의 연구 키워드

저자의 연구 키워드

#3자간 등기명의신탁

#간주취득세

#개별예시규정

#계약보증금

#고가양도

#과점주주

#과점주주 간주취득세

#구상권의 범위

#국내원천소득

#귀속불명소득

#납세자의 권리구제

#대표자 인정상여처분

#도시정비사업

#동일인 명의로 반복된 명의신탁

#명의개서

#명의신탁 증여의제

#미등록 특허

#미실현이익

#민사집행절차

#민사판결

#법인지방소득세

#부당행위계산부인

#비업무용 부동산

#사용

#사용료

#소급입법

#소득과세 우선원칙

#수익적 소유자

#시가

#신탁재산

#실제 귀속

#실질과세의 원칙

#실질귀속자

#완전포괄증여

#원천납세의무자

#원천징수의무자

#이중과세

#적용요건

#절차조정

#조세법률주의

#조세소송판결

#조세조약

#조세회피목적

#주식등변동상황명세서

#주주

#주주명부

#증여세

#증여세 완전포괄주의

#증여재산가액의 산정방법

#체납처분절차

#취득가액과 간접비용

#취득세와 경정청구

#취득시기

#특허법상 속지주의

#평등원칙

#한미조세협약

#형사판결

#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

#city maintenance project

#civil judgment

#civil procedure

#Comprehensive gift taxation

#corporate local income tax

#corporation with a surplus

#criminal judgment

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

#deemed acquisition tax

#deemed gift of name trusts

#domestic source income

#Double Taxation

#end taxpayer

#extent of claim for indemnity

#Fair Market Value

#gift tax

#income outflow whose accrual is unclear

#individual example provision

#Korean Source Income

#Korea-U.S. Tax Treaty

#majority shareholder deemed acquisition tax

#Non-Business Purpose Real Property

#nrealized Profit

#oligopoly

#principle of equality

#principle of no taxation without law

#Priority Principle of Income Taxation

#procedural adjustment

#process for dealing with delinquency in payment

#Profitable Corporations

#repeated name trusts in the name of same trustee

#request for correction based on subsequent events

#retroactive legislation

#royalty income

#Security deposit

#share change circumstances registry

#shareholder registry

#Shareholders

#substance over form principle

#substantial owner

#tax avoidance purpose

#tax litigation judgment

#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