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A Study on Improving Tax Rationality of Additional Taxes related to Filing and Payment 关于提高与申报和缴纳相关的附加税的税收合理性的研究
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.001
Kyoungha Kim
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引用次数: 0
Are Loans to Subsidiaries of Financial Holding Companies Excluded from VAT? ― Criticism of the Supreme Court Decision 2015DU60662 Sentenced on January 17, 2019 ― 金融控股公司子公司贷款是否免征增值税?-对2019年1月17日最高法院判决2015DU60662案的批评-
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.004
Hyeonju Bak, Seokhwan Kim
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引用次数: 0
A Study on the Taxation Improvement Plans of Welfare Points 福利点税收改进方案研究
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.003
K. Kim
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引用次数: 0
Taxation for Individual Investors on Investment Contract Securities Issued by Security Tokens 证券代币发行的投资合同证券的个人投资者税收
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.008
Hoon Chung, Jaekyung Kim
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引用次数: 0
Review of Cases in 2022 Involving the Consumption and Property Taxation 2022年消费财产税案件回顾
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.002
S. Kang
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引用次数: 0
A Comparative Study on the Elements of Tax Crimes 税收犯罪构成要件比较研究
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.009
Jay Im
{"title":"A Comparative Study on the Elements of Tax Crimes","authors":"Jay Im","doi":"10.16974/stlr.2023.29.1.009","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.1.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114885517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Review on Purchasing Agent under the Customs Law and Interpretation under the Civil Law ― Focusing on Comparison of Supreme Court Decision 2014Du7572 Decided on September 26, 2014, and Supreme Court Decision 2017Du35158 Decided on May 31, 2017 ― 海关法采购代理与民法解释再评——以2014年9月26日最高法院第2014Du7572号判决与2017年5月31日最高法院第2017Du35158号判决为中心
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.006
Hyun-Ho Kwon
{"title":"Review on Purchasing Agent under the Customs Law and Interpretation under the Civil Law ― Focusing on Comparison of Supreme Court Decision 2014Du7572 Decided on September 26, 2014, and Supreme Court Decision 2017Du35158 Decided on May 31, 2017 ―","authors":"Hyun-Ho Kwon","doi":"10.16974/stlr.2023.29.1.006","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.1.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130120380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Critical Review on Limits of Virtual Asset Taxation through Implication of Decentralized Finance 从去中心化金融的视角审视虚拟资产征税的局限性
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.007
Seungyeong Jeong
{"title":"A Critical Review on Limits of Virtual Asset Taxation through Implication of Decentralized Finance","authors":"Seungyeong Jeong","doi":"10.16974/stlr.2023.29.1.007","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.1.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114452368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research on Deemed Gift of Title Trusts and Tax Avoidance Purpose ― Focusing on Analysis of Supreme Court Decisions regarding Tax Avoidance Purpose since 2017 ― 所有权信托视为赠与与避税目的研究——以2017年以来最高法院关于避税目的的判决分析为中心
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.005
Junil Lee
{"title":"Research on Deemed Gift of Title Trusts and Tax Avoidance Purpose ― Focusing on Analysis of Supreme Court Decisions regarding Tax Avoidance Purpose since 2017 ―","authors":"Junil Lee","doi":"10.16974/stlr.2023.29.1.005","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.1.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125528822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Review on the 2022 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Personal/Corporate Income Taxes 对2022年《国税和个人/企业所得税框架法》相关大法院判决的审查
Seoul Tax Law Review Pub Date : 2023-04-30 DOI: 10.16974/stlr.2023.29.1.001
S. Kim
{"title":"Review on the 2022 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Personal/Corporate Income Taxes","authors":"S. Kim","doi":"10.16974/stlr.2023.29.1.001","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.1.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125393152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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