LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

2009년도 국세기본법 및 재산 관련 세법 판례 회고

Author

이중교

Journal Title

조세법연구

Publication Year

2010

Topics

#Law

Summary

This paper analyzes 15 important court cases in the fields of the National Tax Basic Law and property-related tax laws in 2009. The cases largely concern tax legalism and the principle of strict interpretation, and address various issues such as the scope of delegation of enforcement decrees, the principle of good faith for taxpayers, and the tax liability of business acquirers. These precedents are expected to contribute to the development of tax law.

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