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The Range of Misrepresented Tax Invoices Whose Value of Supply is Written Differently from the Facts 货值与事实不符的税务发票虚报范围
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.004
In-Gi Jeong, Sung-Beom Kang
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引用次数: 0
Changes in Tax Precedent and the Issue of Criminal Punishment 税收先例的变化与刑事处罚问题
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.002
Wan-Jin Choi
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引用次数: 0
Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation - 继承税法和赠与税法下的财产估价方法问题——以公平征税原则为中心
Seoul Tax Law Review Pub Date : 2021-08-31 DOI: 10.16974/stlr.2021.27.2.006
Seungsoon Lim, Yongtaek Kim
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引用次数: 0
Critical Review about Korea Supreme Court’s Court Law on Joint and Several Liabilities of Korean Inheritance Tax Act Incurred by Co-Inheritors - Focused on ‘Prior Confirmation’ of Joint and Several Liabilities and Tax Litigation Procedure - 对大法院《韩国共同继承税法连带责任裁判法》的评析——以连带责任的“事先确认”和税务诉讼程序为中心
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.005
B. Han
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引用次数: 0
A Critical Review of the Two Supreme Court Cases on “Secondary Tax Liablity” with a Focus on the Court’s Methodology of Legal Interpretation 对两起最高法院“次级纳税义务”案件的评析——以最高法院的法律解释方法为中心
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.004
Jihyun Yoon
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引用次数: 0
A Study on the Income Characterization Criteria for Outbound Software Payments in Highly Digitalized Society 高度数字化社会下软件对外支付收入表征标准研究
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.009
Yunwoo Lee
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引用次数: 0
Review on the 2020 Supreme Court’s Decisions Related to the Value-Added Tax Act and Customs Act 2020年大法院对《增值税法》和《关税法》相关判决的评议
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.002
Y. Park
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引用次数: 0
The Full Comprehensive Gift Taxation and the Original Meaning of Comprehensive Gift Taxation 全面的综合赠与税与综合赠与税的本义
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.010
Saejoon Ahn
{"title":"The Full Comprehensive Gift Taxation and the Original Meaning of Comprehensive Gift Taxation","authors":"Saejoon Ahn","doi":"10.16974/STLR.2021.27.1.010","DOIUrl":"https://doi.org/10.16974/STLR.2021.27.1.010","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125594015","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
General Principles of Tax Law and Constitutional Principles as the Basis and Limits of Tax Reform 税收法律的一般原则和宪法原则作为税收改革的基础和限制
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.003
Seong-Lyul Choi
{"title":"General Principles of Tax Law and Constitutional Principles as the Basis and Limits of Tax Reform","authors":"Seong-Lyul Choi","doi":"10.16974/STLR.2021.27.1.003","DOIUrl":"https://doi.org/10.16974/STLR.2021.27.1.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123014527","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
The Research for Amendment to the Exceptional Provision of Duplicate Tax Audit “The Existence of Evidence with Clear Recognition of Tax Evasion”(Article 81-4, the Basic Law for National Taxes) 《国税基本法》第八十一条之四“存在明确认定偷税漏税的证据”例外规定的修改研究
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.007
J. Son, Hun Park
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引用次数: 0
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