{"title":"向以他人名义行事的应纳税人员开具的发票上的进项增值税抵免-对韩国最高法院于2019年8月30日作出的2016 du 62726决定的审查-","authors":"J. Yoon","doi":"10.16974/stlr.2020.26.2.003","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Input VAT Credit on an Invoice Issued to a Taxable Person Acting under Another Person’s Name -A Review on the 2016 du 62726 Decision Rendered on August 30, 2019 by the Supreme Court of Korea-\",\"authors\":\"J. Yoon\",\"doi\":\"10.16974/stlr.2020.26.2.003\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":201809,\"journal\":{\"name\":\"Seoul Tax Law Review\",\"volume\":\"45 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-08-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Seoul Tax Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.16974/stlr.2020.26.2.003\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Seoul Tax Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.16974/stlr.2020.26.2.003","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Input VAT Credit on an Invoice Issued to a Taxable Person Acting under Another Person’s Name -A Review on the 2016 du 62726 Decision Rendered on August 30, 2019 by the Supreme Court of Korea-