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조세회피사건에 있어서 주관적 요건의 고려여부에 대한 연구

Author

최정희

Journal Title

법학논고

Publication Year

2014

Topics

#Tax avoidance

Summary

This study discusses the consideration of subjective requirements in tax avoidance cases. While countries like the United States and Australia utilize the intention of tax avoidance as a judgment factor, Korea primarily focuses on objective economic rationality. However, subjective requirements are important indirect evidence in recognizing taxable facts, and the study emphasizes the significance of their consideration.

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