{"title":"金融控股公司子公司贷款是否免征增值税?-对2019年1月17日最高法院判决2015DU60662案的批评-","authors":"Hyeonju Bak, Seokhwan Kim","doi":"10.16974/stlr.2023.29.1.004","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"260 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Are Loans to Subsidiaries of Financial Holding Companies Excluded from VAT? ― Criticism of the Supreme Court Decision 2015DU60662 Sentenced on January 17, 2019 ―\",\"authors\":\"Hyeonju Bak, Seokhwan Kim\",\"doi\":\"10.16974/stlr.2023.29.1.004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":201809,\"journal\":{\"name\":\"Seoul Tax Law Review\",\"volume\":\"260 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-30\",\"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.2023.29.1.004\",\"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.2023.29.1.004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Are Loans to Subsidiaries of Financial Holding Companies Excluded from VAT? ― Criticism of the Supreme Court Decision 2015DU60662 Sentenced on January 17, 2019 ―