저자의 연구 키워드

저자의 연구 키워드

#가상자산

#가상자산사업자

#가상자산소득

#가상화폐

#가업상속

#가업상속공제

#가업승계과세특례

#가업승계를 위한 증여

#가업승계세제

#가장행위

#경제적 실질

#경제적 실질 판단 이론

#공공연구기관

#공정시장가액비율

#국내 미등록 외국특허

#국세기본법 제14조

#국세기본법 제14조 제3항

#국세기본법 제35조

#규칙 기반 접근법

#금융거래 과세제도

#금융거래세

#금융활동세

#기타소득

#노하우

#다단계행위

#단계 거래

#단계 거래 이론

#당해세(當該稅)

#디지털 경제의 사업소득

#디지털 상품 부가가치세

#디지털 화폐

#디파이(DeFi)

#리걸테크(Legal Tech)

#미납국세의 열람제도

#법률 인공지능

#법인세법 제93조 제8호

#부가가치세 면세

#부가가치세법 시행령 제45조

#부동산 보유세

#부동산누진과세

#비트코인

#사례 기반 접근법

#사용료 소득

#사용료소득

#세법상 법적 추론

#세법상 실질주의

#세법상의 가장행위

#소득 포괄주의

#소득세법 제12조 제５호

#수탁연구과제

#실질과세

#실질과세 원칙

#실질과세의 내재적 한계

#실질과세의 원칙

#실질과세의 원칙의 적용 한계

#실질소득자과세의 원칙

#실질주의

#암호자산

#암호자산(Crypto-Asset)

#암호자산의 ‘P2P 거래’

#우회거래

#일반적 조세회피방지

#자산차익과세

#재개발ㆍ재건축

#재개발조합

#재건축조합

#재산세

#적극적 은닉

#정비사업조합

#조세우선권

#조세특례

#조세포탈

#조세회피

#조세회피행위

#종합부동산세

#증권거래세

#지방세기본법 제71조

#지식재산소득

#직무발명보상금

#직무발명보상제도

#클라우드 컴퓨팅

#affirmative action to conceal

#Arbitrage Transaction to Virtual Assets

#Article 12 of the UN Model Convention

#article 12(5) of the income tax act

#Article 14 on the Framework Act on National Taxes

#Article 14(3) of the Framework Act on National Taxation

#article 15 of the invention promotion act

#Article 35 of the Framework Act on National Taxes

#Article 71 of the Framework Act on Local Taxes

#Bitcoin

#Business Income in the Digital Economy

#capital gain tax

#case-based approach

#Circular Transaction

#Cloud Computing

#compensation for employee"s invention

#Comprehensive Taxation

#crypto-asset

#crypto-assets

#Deduction for Family Business Succession

#DeFi

#Digital Currency

#Dividend income

#Economic Substance

#Economic Substance Doctrine

#Family Business Inheritance

#financial activities tax

#financial transaction tax

#General Anti-Avoidance

#Gift for Family Business Succession

#Hedqvist Case

#Housing Maintenance Project Association

#Housing reconstruction

#income from intellectual properties

#income from virtual assets

#Know-how

#legal artificial intelligence

#legal reasoning in tax law

#legal technology

#No. 8. of Article 93 of the Corporate Tax Act

#OECD 암호자산 정보 보고 제도(OECD Crypto-Asset Reporting Framework)

#OECD crypto-asset reporting framework

#OECD/G20 BEPS Project

#other income in the income tax act

#peer-to-peer trading of crypto-assets

#Perusal of Unpaid Taxes

#Public Research Institute

#Publicly funded research

#real property tax in the Local tax act

#Royalty

#Royalty Income

#rule-based approach

#Section 14 of the Fiscal Code of Korea

#securities transaction tax

#sham in tax law

#sham transaction

#sham transaction doctrine

#Step Transaction

#Step Transaction Doctrine

#Substance Over Form

#Substance Over Form Doctrine

#Substance-Over-Form

#substantial taxation

#Substantialism on taxation

#Tax Avoidance

#tax evasion

#tax in the comprehensive real property tax

#Tax Preference for Family Business Succession

#Tax support on Family Business Succession

#tax system of financial transactions

#taxes on real property ownership

#The applicable limits for the Principle of Substantial Taxation

#the fair market value rate

#the Hedqvist Case of the European Court of Justice

#The intrinsic limits for the Principle of Substantial Taxation

#the Presidential Decree of the VAT Article 45

#the principle of substantial earner

#The Principle of Substantial Taxation

#the progressive taxation on real property tax

#the relative priority regimes of tax liens

#the special priority approach concerning legislative listed taxes

#the VAT Exemption

#UN 모델 조세협약

#UN 모델협약 제12조

#UN Model Convention

#Unregistered foreign patent

#VAT on digital products

#virtual asset service provider

#virtual assets

#Virtual Currency