저자의 연구 키워드

저자의 연구 키워드

#1세대1주택 비과세

#가업상속공제

#개성공업지구

#경과규정

#경제협력

#공동세

#과세특례

#구성요건적 효력

#국세기본법

#규범제정요구소송

#규범통제

#규제형평제도

#기업분할

#기업승계

#기업회생

#남북경협

#녹음권

#누진유보

#도산

#무형용역

#미실현이익

#법관의 법형성

#법규명령

#법발견

#법적용

#법형성

#부부합산분할과세

#부수적 처분통제

#부작위

#부칙조항

#불공정 국가원조 금지원칙

#사업자간 거래

#사업자와 소비자간 거래

#생산지 과세원칙

#선결문제

#세무조사

#세액감면

#세액공제

#소비지 과세원칙

#소프트웨어

#순소득원칙

#실체적 불형평성

#연구개발

#영업분할

#예방적 금지소송

#용역의 공급장소

#위탁연구

#위헌과세처분

#위헌처분심사권

#유추적용

#유형별 포괄규정

#이중과세

#이중과세방지협약

#인적 공제

#재산세

#재판의 전제성

#재화와 용역

#적격연구

#적법절차원칙

#전산시스템

#조세수익권

#조세절차

#조직재편

#종합부동산세

#중복조사금지

#중소기업

#지방세

#직권심리주의

#채무면제이익

#채무면제익

#축소적용

#특수한 국내거래

#판례의 기속력

#판례적용거부법률

#판례적용거부판례

#판례적용거부행정입법

#행정규칙

#행정소송법개정

#행정입법

#행정입법의 사법심사

#행정조사

#헌법 제107조 제2항

#형평공제

#형평과세판결

#형평면제처분

#형평면제판결

#확대적용

#확인소송

#addendum

#Administrative investigation

#Agreement on prevention of double taxation of income

#analogie

#Art. 107 Abs. 2 koreanisches Verfassungsrecht

#Art. 107 Abs. 2 ㎸

#Bankruptcy

#Billigkeitserlass

#Billigkeitsmaßnahme zur Deregulierung

#billigkeitsurteil

#Bindungswirkung der Rechtsprechung

#business succession

#Business-to-Business transaction

#Business-to-Consumer transaction

#company split-up

#Contract research

#corporate rehabilitation

#corporate restructuring

#demerger

#Destination Principle

#Doppelbesteuerung

#Economic cooperation

#EDPS

#equity deductions

#extended application

#Feststellungsklage

#Framework Act on national taxes

#gain from discharge of indebtedness

#Gemeindesteuer

#Gemeinschaftsteuer

#Gerichtliche Prüfung gegen Rechtsverordnungen

#Gesamt Immobiliensteuer

#Goods and Services

#Incident Control of Administrative Action

#Intangible Service

#Inter-Korean economic cooperation

#Issue in a Trial

#Kaesung industrial complex

#Law-forming action

#Legality of Administrative Action

#Nichtanwendungserlass

#Nichtanwendungsgesetz

#Nichtanwendungsrechtsprechung

#Normenkontrolle

#Normerlassklage

#Origin Principle

#personal deductions

#Place of supply of services

#Preliminary Jurisdiction

#Preliminary Question

#Principle of due process

#principle of taxation on net income

#progression reserve

#Prohibition of duplicate tax investigation

#Qualified research

#R&D

#Rechtsanwendung

#Rechtsfindung

#Rechtsfortbildung

#Rechtsverordnung

#Recording right during tax investigation

#reduced application

#Reduktion

#Richterliche Rechtsfortbildung

#Sachliche Unbilligkeit

#Sanierungsgewinn

#Software

#Special domestic transaction

#State Aid Rule

#Steuerertragshoheit

#Steuerfreiheit der Veräußerungsgewinne

#tax credit

#tax expenditure

#tax incentives for company succession

#Tax investigation

#Tax procedure

#tax splitting for married couples

#transition rule

#Typisierende Pauschalierung

#unrealized gain

#untergesetzliche Rechtsnormen

#Unterlassen

#Untersuchungsgrundsatz

#Verfassungswidrige Steuerbescheide

#Verfassungswidrige Verfügung

#Vermögensteuer

#Verwaltungsprozessrechtsänderung

#Verwaltungsvorschrift

#Vorbeugende Untelassungsklage