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세법상의 가장행위에 대한 고찰
Author
정승영
Journal Title
조세법연구
Publication Year
2013
Topics
Summary
This paper argues that the concept of sham transaction in tax law should be established as an independent legal concept, not merely borrowing from civil law, and proposes a new concept considering both tax base and the validity of civil law based on foreign cases (Germany, USA, Japan). It aims to improve the inconsistent taxation logic and enable a rational approach based on the principle of substantial taxation.
