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Can the Demand by Way of Litigation be a Cause of Interrupting Extinctive Prescription? - Focusing on the Supreme Court Judgment 2017du41771 - 诉讼请求能否成为消灭时效中断的事由?-关注最高法院判决2017du41771 -
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.006
Joo-Hyoung Lee
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引用次数: 0
Retrospect of Court Decisions Delivered in 2020 on Corporate Tax Law and International Tax 2020年企业税法和国际税法法院判决回顾
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.001
K. Yoo
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引用次数: 0
The Needs of Incentives on Long-term Listed Stock’s Capital Gains Tax in Planned Financial Investment Gains Taxation 计划性金融投资利得税中长期上市股票资本利得税激励的必要性
Seoul Tax Law Review Pub Date : 2021-04-30 DOI: 10.16974/STLR.2021.27.1.008
Woojin Jung
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引用次数: 2
Consideration of the Concept of ‘Consumption(Expenditure)’ under the Value Added Tax Law - Focused on Consumption Expenditure and the Tax Base of Deemed Supply - 增值税下“消费(支出)”概念的思考——以消费支出和视同供给的税基为中心
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.013
Kwon Hyungki, Sohn Sungbin
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引用次数: 0
On Deductibility of Legal Expenses Paid by Corporation 论公司法律费用的扣除
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.011
Lim Seungsoon, 김대호, Hwang Nam Seok
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引用次数: 0
Issues from the Decrease in Executable Properties and Tax Evasion Using Trusts - Focusing on the Value-Added Taxes in Real Estate Trusts - 可执行财产减少与信托逃税问题——以房地产信托中的增值税为例
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.016
Y. Park
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引用次数: 0
Married Couple as a tax unit for Income Tax and Comprehensive Real Estate Tax 已婚夫妇作为所得税和综合房地产税的纳税单位
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.008
Dongsik Lee
{"title":"Married Couple as a tax unit for Income Tax and Comprehensive Real Estate Tax","authors":"Dongsik Lee","doi":"10.16974/stlr.2020.26.3.008","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125319170","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 Structure of the Subject Matter in Tax Litigation in the Light of Balance between Taxpayers and Tax Authorities 从纳税人与税务机关之间的平衡看税收诉讼标的的结构
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.006
Jae-myung Jung
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引用次数: 0
A Study on the Self-Assessment Taxation Laws and Constitutional Complaints Filed Based on Article 68 (1) of the Constitutional Court Act - Focusing on the Decision of the Constitutional Court of Korea(2017Hun-Ma498) - 《自评税法及根据宪法法院法第68条第1款提出的宪法诉讼研究——以韩国宪法法院的判决为中心》(2017Hun-Ma498)
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.002
Kyulim Kim
{"title":"A Study on the Self-Assessment Taxation Laws and Constitutional Complaints Filed Based on Article 68 (1) of the Constitutional Court Act - Focusing on the Decision of the Constitutional Court of Korea(2017Hun-Ma498) -","authors":"Kyulim Kim","doi":"10.16974/stlr.2020.26.3.002","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127065917","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 Relationship between the General Claim of Reassessment and Claim of Reassessment by Later Occurring Reason - Supreme Court Decision 2015Du36003 decided Jun. 15, 2018 - 《一般重评请求与后发事由重评请求的关系》——最高人民法院2018年6月15日第2015Du36003号决定
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.003
Kim Doo Hyung
{"title":"The Relationship between the General Claim of Reassessment and Claim of Reassessment by Later Occurring Reason - Supreme Court Decision 2015Du36003 decided Jun. 15, 2018 -","authors":"Kim Doo Hyung","doi":"10.16974/stlr.2020.26.3.003","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121725013","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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