Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act

Seoul Tax Law Review ◽

10.16974/stlr.2021.27.3.008 ◽

2021 ◽

Vol 27 (3) ◽

pp. 479-529

Author(s):

Jinyoung Bang

Keyword(s):

Court Decisions ◽

Inheritance Tax ◽

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Analysis of Recent Supreme Court Decisions on Article 45-2 Inheritance Tax and Gift Tax Act

Institute for Legal Studies Chonnam National University ◽

10.38133/cnulawreview.2019.39.3.355 ◽

2019 ◽

Vol 39 (3) ◽

pp. 355-392

Author(s):

Dongsik Lee

Keyword(s):

Supreme Court ◽

Court Decisions ◽

Inheritance Tax ◽

Supreme Court Decisions ◽

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A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

Journal of Taxation and Accounting ◽

10.35850/kjta.20.3.07 ◽

2019 ◽

Vol 20 (3) ◽

pp. 189-224

Author(s):

Eun Sun Ki ◽

Jun Yong Shim ◽

Ki Young Kim ◽

Jae Won Yoon

Keyword(s):

Inheritance Tax ◽

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A Review on Inheritance Tax and Gift Tax Focusing on Deductions and Coherence with Property-related Taxes

The Korean Association of Space and Environment Research ◽

10.19097/kaser.2021.31.2.140 ◽

2021 ◽

Vol 76 ◽

pp. 140-170

Author(s):

Joon Park

Keyword(s):

Inheritance Tax ◽

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A Study on the Constitutional Justification of Estate Tax System in the “Inheritance Tax and Gift Tax Act” : Focused on the violation of the principle of equality

The Justice ◽

10.29305/tj.2017.12.63.132 ◽

2017 ◽

Vol 63 ◽

pp. 132-161

Author(s):

Ho young Shin

Keyword(s):

Inheritance Tax ◽

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Review of 2019 Inheritance Tax and Gift Tax Law Cases

Seoul Tax Law Review ◽

10.16974/stlr.2020.26.1.011 ◽

2020 ◽

Vol 26 (1) ◽

pp. 529-570

Author(s):

Won Hur

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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Review of 2007 Inheritance Tax and Gift Tax Law Cases

Seoul Tax Law Review ◽

10.16974/stlr.2008.14.1.013 ◽

2008 ◽

Vol 14 (1) ◽

pp. 426-456

Author(s):

김해마중

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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A Study on Taxation Treatment Direction of the Future Interest for Taxation of Trust ―Focusing on Inheritance Tax and Gift Tax Law―

Seoul Tax Law Review ◽

10.16974/stlr.2014.20.3.007 ◽

2014 ◽

Vol 20 (3) ◽

pp. 249-293

Author(s):

Kim Jonghae ◽

BYUNG IL KIM

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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Review of 2012 Inheritance Tax and Gift Tax Law Cases

Seoul Tax Law Review ◽

10.16974/stlr.2013.19.1.013 ◽

2013 ◽

Vol 19 (1) ◽

pp. 497-538

Author(s):

허원

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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The Study on the Appropriateness of the Complementary Valuation Method for Unlisted Stocks in the Inheritance Tax and Gift Tax Act

Korean Association Of Computers And Accounting ◽

10.32956/kaoca.2018.16.2.163 ◽

2018 ◽

Vol 16 (2) ◽

pp. 163-194

Author(s):

Hee－Yeon Rue ◽

Jeong－Ran Lee

Keyword(s):

Inheritance Tax ◽

Valuation Method ◽

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Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation -

Seoul Tax Law Review ◽

10.16974/stlr.2021.27.2.006 ◽

2021 ◽

Vol 27 (2) ◽

pp. 237-284

Author(s):

Seungsoon Lim ◽

Yongtaek Kim

Keyword(s):

Property Valuation ◽

Inheritance Tax ◽

Valuation Method ◽

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