SNU Big Data Knowledge Information Platform
Full Menu
AI
Your Browsing History
32 More
loading...
Report registration
Paper List
납세의무자에 대한 신의성실의 원칙의 확대 적용의 필요성에 관한 연구
Author
양창근, 권형기
Journal Title
세무와 회계연구
Publication Year
2018
Topics
Summary
This study discusses the need for expanding the application of the principle of good faith to taxpayers, based on the relationship between substance-over-form and the principle of good faith, through analysis of Supreme Court precedents. The court narrowly accepts violations of the principle of good faith by taxpayers and tends to rely on substance-over-form, suggesting the need to extend the principle of good faith beyond estoppel and expand the principle of prohibition of abuse of rights to overcome this.
Related Content
LikeSNU analyzes your query semantically to recommend related resources.
-
조세판례연구
-
조세법강의 =
-
조세법에 있어서 조세법률주의와 실질과세, 그 의미와 한계
-
조세법강의
-
조세법강의
-
조세법
-
실질과세원칙
-
Tax avoidance and the EC treaty freedoms : a study of the limitations under European law to the prevention of tax avoidance
-
The principles of criminal evidence
-
조세소송
-
Proportionality and fair taxation
-
세법학 연구의 좌표 1995~2025
-
Die Durchsetzung öffentlichrechtlicher Forderungen ausländischer Staaten durch deutsche Gerichte
-
조세법
-
(이준구 교수의)쿠오 바디스 한국경제 : 이념이 아닌 합리성의 경제를 향하여
-
Justifying taxes : some elements for a general theory of democratic tax law
-
§§ 1149, 1229 BGB als Ausgangspunkt für ein allgemeines Rechtsprinzip des Verfallverbots Eine rechtshistorische, dogmatische und ökonomische Analyse der lex commissoria
-
Umweltschutz durch nicht-steuerliche Abgaben : zugleich ein Beitrag zur Geltung des Steuerstaatsprinzips
-
소비자와 권리 =
-
Taxpayers' rights : theory, origin and implementation
Previous
Next
Previous
Next
Previous
Next