TAX and LAW

Title Publication Date Language Citations
Review on Financial Taxation2014/06/01English2
On reforming direction the local tax system considering the changed conditions2015/06/01English1
Improvement Suggestion for Deemed Donation System consequent on Stock Registered under a Third Party’s Name2016/06/01English1
Interpretation on the Meaning of “Fraud and Other Unlawful Activities” Under the Clause 6 of the Article 3 of the Tax Evasion Punishment Act2013/12/01English1
The Establishment and Proof of Esteemed Donation Regulations Relevant to Financial Assets - Focused on the Clause 4, Article 45 of ‘Inheritance Tax and Gift Tax Act’-2014/12/01English1
A Study on the “Determination of Injury” as a Requirement of Anti-Dumping Tax(Focused on U.S.-China Steel WTO Dispute Settlement(DS414))2013/06/01English1
Trends and Implications of Recent Consumption Tax Reform in Japan and China2018/06/01English1
The Range of Tax Accountant Liability2018/06/01English
A Study on the Revised “Taxpayers' Rights Charter”2018/06/01English
A Critical Review of the Structure of Deemed Dividend Taxation ― Focusing on Liquidating Distribution ―2018/06/01English
Is the Interest Limitation Rule under BEPS Action 4 on the Right Track? ― In Defense of Reprioritizing the Group Ratio Method over the Fixed Ratio Method ―2018/06/01English
A study on the reorganization of a system of Local Tax Collection Act2015/06/01English
International Law Issues Raised by an Extra-Territorial Property Tax2013/06/01English
A study on the disposability of change notifications on income amount and the initial date of imposition exclusion period2013/12/01English
Über die Rezeption von Steuergesetzen2015/06/01English
Cancellation on initial tax assessment in the process of formalities of dissatisfaction and prohibition of same disposition2013/12/01English
Establishment of the Crime of Evasion of Disposition on Default and the Requirement for Final Determination of Obligation to Pay Taxes2015/12/01English
A Study on Preliminary Tax Returns of Tax on capital gains on transfer of property in terms of Tax Liability Assessment2014/12/01English
Transfer pricing control in Common Economic Space Member States and its implications2013/06/01English
The definition of "own" provided in Subparagraph (a) of Paragraph 2 of the Article 10 in Korea-Japan Tax Treaty - The Supreme Court 2013Du659 (2013. 5. 24.) -2014/12/01English
How to Revise Taxation to Improve Social Insurance Application of Small Business Employees2015/12/01English
A study on registration license tax2015/06/01English
The OECD Initiative to Counter Tax Avoidance after the Global Financial Crisis2013/06/01English
Overview of Taxation of Outbound Investment2013/06/01English
The scope of application mutatis mutandis in statute of limitations of Civil law upon the Tax law2016/06/01English
A Study on Legal Issues of Charitable Gift Annuities Bill — Focus on tax issues —2017/06/01English
Initial Date of Reckoning for the Statutory (Effective) Period for Taxation - Focused on the Supreme Court Decision 2010Du13234 Decided May 9, 2012 -2013/06/01English
A Tax problems on the Group Insurance contract2016/12/01English
The Question of the Validity of the Disposition of a Qualified Acceptor’s Proper Properties for Failure to Pay Taxes when the Person Inherits Tax Obligations2017/12/01English
Review of the Problems of Arbitrage and Hedge Transaction Taxation under the Income Tax Act2017/12/01English