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Review of the Tax Laws Revised in 2021 - Focused on Consumption Tax and Property Tax - 《2021年税法修改案审议——以消费税和财产税为中心》
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.002
K. Kim
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引用次数: 0
A Study on the Taxation of Public Interest Corporations Belonging to a Business Conglomerate - with Focus on the Taxation of Voting Stocks Under the Inheritance Tax and Gift Tax Act - 企业集团所属公益法人的税收问题研究——以继承税和赠与税法案下有表决权股份的税收为中心
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.008
Y. Oh
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引用次数: 0
Review on the 2021 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Framework Act on Local Taxes 对2021年大法院《国税框架法》和《地方税框架法》相关判决的审查
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.003
T. Oh
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引用次数: 0
On Some Procedural Issues of Korean Local Income Tax ― with Focuses on the Relation between the Local Income Tax Authorities and the National Income Tax Authorities ― 论韩国地方所得税的几个程序问题——以地方所得税机关与国家所得税机关的关系为中心
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.007
J. Yoon
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引用次数: 0
『세법의 논점 2(백제흠 저)』 서평 《税法的论点2》书评
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.009
중교 이
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引用次数: 0
Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act 《继承税法》、《赠予税法》、《地方税法》等2020年法院判决回顾
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.008
Jin Bang
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引用次数: 0
On Reverse Application of the Step Transaction Doctrine 论步骤交易原则的逆向适用
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.001
N. Hwang
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引用次数: 0
『신탁과 세법(송동진 저)』 서평 《信托与税法》书评
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.010
남석 황
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引用次数: 0
A Study on Fraud Penalty for Tax Fraudulent Behaviors 税收欺诈行为的欺诈处罚研究
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.003
J. Koo
{"title":"A Study on Fraud Penalty for Tax Fraudulent Behaviors","authors":"J. Koo","doi":"10.16974/stlr.2021.27.3.003","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121320752","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
Constitutional Analysis of the Mandatory Administrative-Tax Adjudication Proceeding System and Preliminary Remedies ― Focusing on the Historical Background and Its Relation to the Constitutional Right to a Fair Trial ― 行政税收强制裁决程序制度及其初步救济的宪法分析——以历史背景及其与宪法公正审判权的关系为中心
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.004
S. Kim
{"title":"Constitutional Analysis of the Mandatory Administrative-Tax Adjudication Proceeding System and Preliminary Remedies ― Focusing on the Historical Background and Its Relation to the Constitutional Right to a Fair Trial ―","authors":"S. Kim","doi":"10.16974/stlr.2021.27.3.004","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131153006","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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