LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

橫領과 課稅

Author

김성균

Journal Title

중앙법학

Publication Year

2011

Topics

#Supreme court
#Income tax

Summary

This paper analyzes the causes of inconsistent judicial decisions in embezzlement cases and points out the problems of taxation on embezzlement proceeds. It proposes revisions to the Income Tax Law and the Basic Law for National Taxes to resolve the contradiction where embezzlement income is taxed to the company under the Corporation Tax Law but not to the embezzler under the Income Tax Law.

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