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Application of the Unfair Transaction Adjustment Rule to Treasury Stock Acquisitions ― Analysis of the Supreme Court Decision 2017Du44084 August 20, 2020 ― 不公平交易调整规则在库存股收购中的适用——对大法院第2017Du44084号判决的分析
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.005
Su Hyeon Seong
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引用次数: 0
A Study on Whether the Consideration for Importing Software Program Constitutes Royalty for Know-how 进口软件程序的考虑是否构成专有技术使用费研究
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.006
Yun-Ok Park, Yunwoo Lee
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引用次数: 0
A Review on Withholding Tax and the Need for Taxpayer Protection - Focusing on the Argument for Automatic Confirmation and Commentary on Recent Precedents - 评预扣税与纳税人保护的必要性——以自动确认之争及近期判例评析为中心
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.002
Wan-Jin Choi
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引用次数: 0
역서(譯書) 『조세법입문(안좌진 역)』 서평 译书《朝税法入门》书评
Seoul Tax Law Review Pub Date : 2021-11-30 DOI: 10.16974/stlr.2021.27.3.011
세현 김
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引用次数: 0
The Basis for Taxation of the Stock Exchange Tax and Its Implications - Supreme Court 2017Doo52979 sentenced in October 29, 2020 - 证券交易税的征税基础及其影响-最高法院2017Doo52979于2020年10月29日判刑-
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.007
N. Hwang
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引用次数: 0
Review on the 2020 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Income Tax Act 对2020年大法院《国税框架法》和《所得税法》相关判决的审查
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.001
Jinho Park
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引用次数: 1
A Review on Stamp Tax Related to Credit Card Issuance 信用卡发行印花税问题述评
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.008
S. Yoon, Hun Park
{"title":"A Review on Stamp Tax Related to Credit Card Issuance","authors":"S. Yoon, Hun Park","doi":"10.16974/stlr.2021.27.2.008","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116509249","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
Recent Legislative Trends in Digital Tax and Alternative of Tax Reform in Korea 韩国数字税收立法新动向及税改替代方案
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.009
Shin-Pyo Kim
{"title":"Recent Legislative Trends in Digital Tax and Alternative of Tax Reform in Korea","authors":"Shin-Pyo Kim","doi":"10.16974/stlr.2021.27.2.009","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130190885","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 Study on the Interpretation of “Supply” under the VAT Law 增值税法中“供给”的解释研究
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.003
Hyun-Ho Kwon
{"title":"A Study on the Interpretation of “Supply” under the VAT Law","authors":"Hyun-Ho Kwon","doi":"10.16974/stlr.2021.27.2.003","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122646750","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 Study on Taxpayer Related to Real Estate Trust 房地产信托相关纳税人问题研究
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.005
Sang－Jin Kwak
{"title":"A Study on Taxpayer Related to Real Estate Trust","authors":"Sang－Jin Kwak","doi":"10.16974/stlr.2021.27.2.005","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114143898","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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