저자의 연구 키워드

저자의 연구 키워드

#2 pillar approach

#가산세 면제

#개인기부

#고가양도

#고유목적사업준비금

#고정사업장

#공익법인

#공익법인 등 출연재산의 과세가액 불산입

#공익성

#과세체계

#국세기본법

#금융재산상속공제

#기부금

#납세자권리헌장

#납세자보호

#납세자헌장

#내부제보자

#동기의 착오

#디지털경제

#디지털서비스세

#명의신탁

#명의신탁재산 증여의제

#무신고가산세

#무효

#민원

#법인기부

#보충적 평가방법

#부과․ 징수고지

#비상장주식

#비영리법인

#비영리의료법인

#사용인

#상장주식 평가

#세무조사

#세부담

#시가

#실질과세원칙

#역외무형자산소득세

#연대납세의무

#영리의료법인

#완전포괄주의

#용역기부

#우회이익세

#의료법인

#의료업

#이익잉여금

#인센티브

#인수인

#장외거래

#저가양도

#정당한 사유

#조세법률주의

#주주명부

#즉시연금보험

#증여세 면제

#증여세포괄주의

#증여의제

#증여의제일

#증여재산 반환

#증여재산 평가

#지역사회 편익

#최대주주

#취소

#탈세제보

#포상금

#합산배제증여자산

#현물기부

#BEPS

#civil complaints

#community benefit

#Comprehensive Taxation Regime

#Corporation Donation

#deemed donation

#Deemed Gift

#deeming property registered in name of another person to have been donated

#donated property excluding any summing-up

#Donation

#Earned Surplus

#Employee

#exemption of additional tax

#financial asset inheritance deduction

#Framework Act on National Taxes

#gift asset valuation

#gift tax exemption

#High Price Disposal of Assets

#immediate annuity insurance

#incentive

#Individual Donation

#In-kind Donation

#joint taxation obligation

#justifiable cause

#Justifiable Reason

#listed stock valuation

#Low Price Disposal of Assets

#Majority Shareholders

#Market price

#Medical Corporation

#Medical Practice

#motive mistake

#Nominal Trust

#non-inclusion in taxation value of property contributed to public interest corporation, etc.

#non-profit corporation

#non-profit medical corporation

#Nonprofit Organization

#off-board transactions

#penalty taxes on non-filing

#principle of taxation by rule of law

#profit－making medical corporation

#public benefit corporation

#public interest

#Reporting of tax evasion

#Reserve Fund for Essential Business

#return of gift asset

#revoke

#reward

#Service Donation

#stockholders’ registry

#substance over form doctrine

#Supplementary Valuation Method

#tax burden

#Tax Investigation

#tax levy and collection notice

#Taxation System

#Taxpayer Protection

#Taxpayers’ Charter

#Taxpayers’ Right Charter

#time of acquisition of donated property

#underwriter

#unlisted stocks

#void

#whistleblower