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비실명 금융소득의 차등과세에 관한 연구: 차명계좌의 차등과세 적용을 중심으로

Author
정재현
Journal Title
국제회계연구
Publication Year
2022
Topics
Summary

This study analyzes the improvement measures for the differential taxation system of non-real name financial income following the Supreme Court’s ruling on financial income from borrowed-name accounts. It proposes clarifying the targets of sanctions for borrowed-name transactions, preventing the easing of the burden on withholding agents, and applying differential taxation to corporations with regulations for sanction effects.

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차명예금과 차명대출의 차별적 취급에 대한 단상 - 금융실명법 위반행위 여부를 중심으로 - Issue on discriminatory treatment on borrowed name deposits and borrowed name loans : focus on whether it’s violations of an act of real name financial transactions

박종미 · 2015

법학논총

BEPS project 및 금융실명법이 과세 목적의 해외금융거래 수집제도에 미치는 영향 A Study on the Effect of BEPS Project and 「Act on Real Name Financial Transactions and Confidentiality」 on the System of Collecting Information about Overseas Financial Transactions for Taxation Purpose

김경하 · 2015

조세학술논집

금융․부동산실명제와 조세

신승근, 조경희 · 2017

조세연구

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