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조세불복사례에 나타난 상속세 및 증여세법 제2조 제3항의 의의

Author
박훈
Journal Title
조세법연구
Publication Year
2012
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Summary

This paper analyzes the theoretical discussion of Article 2 Paragraph 3 of the Inheritance and Gift Tax Act and tax litigation cases since its introduction in 2003. Article 2 Paragraph 3 of the Inheritance and Gift Tax Act was introduced to establish a basis for gift tax imposition on various gratuitous transfers of wealth, but requires additional examples and judicial supplements. While it is necessary to recognize taxation to respond to new types of gifts, individual example regulations should be reviewed first to ensure taxpayer predictability.

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흑자법인에 대한 증여시 주주에 대한 증여세 과세 여부

유철형 · 2012

조세법연구

기여에 의한 재산가치 증가에 대한 포괄증여 과세의 법적 한계 ― 일감몰아주기와 흑자법인 증여의 과세 근거규정을통한 분석적 접근 ― Legal Limitations on Comprehensive Gift Taxation on Increase of Value of Property by Contribution ― Analytical Approach through Applicable Taxation Regulations for Forcing Exclusive Intra-Group Deals and Gift by Company with Surplus ―

강남규 · 2015

조세법연구

상속세 및 증여세법 제2조 제6호와 개별예시규정의 합리적 관계설정을 위한 입법론적 고찰 The Legislative Review for the Rational Relation Between the Sixth Clause of Article 2 of Inheritance and Gift Tax Law and Individual Illustrative Regulations

오문성 · 2016

회계와 정책연구

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