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실질과세의 원칙의 내재적 한계에 대한 小考

Author
정승영
Journal Title
조세법연구
Publication Year
2014
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Summary

This paper questions whether the substance over form principle can be applied to taxpayers who exhibit objectively contradictory behavior in the context of information asymmetry between taxpayers and tax authorities, and examines the inherent limitations within the principle itself. It particularly argues that taxpayers must resolve contradictory behavior or provide objective evidence to support the claimed substance.

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실질과세의 원칙의 내재적 한계에 대한 小考 A Critical Review of the Intrinsic Limits for the Principle of Substantial Taxation

정승영 · 2014

조세법연구

실질과세의 원칙과 ‘실질’ 판단에 대한 고찰 Rethinking ‘Substance Over Form’ Principle and ‘Substance’ in Tax Law

정승영 · 2013

조세법연구

실질과세의 원칙과 ‘실질’ 판단에 대한 고찰

정승영 · 2013

조세법연구

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