저자의 연구 키워드

저자의 연구 키워드

#공동매입

#관리형 토지신탁

#담보신탁

#대손금

#도시환경정비사업

#매각

#신탁등기

#실질과세원칙

#원시취득

#일반분양사업

#일반분양용 토지

#재건축사업

#재건축조합

#재건축조합원

#조합원용 부동산

#조합의 법인세

#주식발행액면초과액

#주식발행초과금

#채무면제

#채무면제이익

#채무면제익

#체비지

#출자전환

#취득세 추징사유

#특정법인

#a bad debt

#a debt-to-equity swap

#Acquisition Price

#acquisition value

#amount exceeding the stock issuing price

#Bad debt expense deduction

#bad debt expenses

#Corporate income tax on the association

#corporate rehabilitation process

#Dad Debt

#debt exemption

#Debt－Equity Swap

#debt-exempt profit

#Gain from discharge of Liabilities

#gain on waiver of debts

#General public sale

#housing reconstruction association

#improvement of urban areas and residential environments

#Joint purchase

#Land for the general public sale

#Original acquisition

#Paid in Capital in Excess of Par Value

#principle of substantial taxation

#Real estate for the association members

#reason of additional collection in acquisition tax

#Reconstruction of residential apartments

#Rehabilitation claims

#sale

#specific corporation

#stock issue face value exceeded amount

#The land in recompense for development outlay

#the Management-Type Land Trust

#the member of reconstruction association

#trust for security

#trust registration

#workout