Measures to Improve Unlisted Stock Evaluation Using Estimated Earnings under the Inheritance and Gift Tax Law

Journal of Taxation and Accounting ◽

10.35850/kjta.21.1.05 ◽

2020 ◽

Vol 21 (1) ◽

pp. 109-140

Author(s):

Jong Il Kim ◽

Eun Sun Ki ◽

Jae Whan Park

Keyword(s):

Tax Law ◽

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Review of Section 45-5 of the Estate and Gift Tax Law

The Justice ◽

10.29305/tj.2017.12.63.343 ◽

2017 ◽

Vol 63 ◽

pp. 343-370

Author(s):

Jaeseung Kim

Keyword(s):

Tax Law ◽

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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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The Constitutional Study on the Article of Donating Benefit through the Deal with Specific Corporation ―Focusing on the Legislation Theory about Estate and Gift Tax Law §41―

Seoul Tax Law Review ◽

10.16974/stlr.2010.16.2.005 ◽

2010 ◽

Vol 16 (2) ◽

pp. 165-197

Author(s):

최원

Keyword(s):

Tax Law ◽

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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 Problem and Improvement Plan about Applying in the Market of Similar Transaction Prices in the Current 「The Inheritance and Gift Tax Law」

Korea International Accounting Review ◽

10.21073/kiar.2013..47.005 ◽

2013 ◽

Vol null (47) ◽

pp. 89-112

Author(s):

장찬용 ◽

하연자

Keyword(s):

Tax Law ◽

Improvement Plan ◽

Transaction Prices ◽

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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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Review of 2016 Inheritance Tax and Gift Tax Law Cases

Seoul Tax Law Review ◽

10.16974/stlr.2017.23.1.007 ◽

2017 ◽

Vol 23 (1) ◽

pp. 313-370

Author(s):

허원

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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A Study on Taxation of Will Substitute Trust for the Purpose of Inheritance Tax and Gift Tax Law

Seoul Tax Law Review ◽

10.16974/stlr.2013.19.1.008 ◽

2013 ◽

Vol 19 (1) ◽

pp. 281-318

Author(s):

Kim Jonghae ◽

BYUNG IL KIM

Keyword(s):

Tax Law ◽

Inheritance Tax ◽

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Valuation Method of Unlisted Stocks Reasonable in the Inheritance and Gift Tax Law

Korea International Accounting Review ◽

10.21073/kiar.2009..25.001 ◽

2009 ◽

Vol null (25) ◽

pp. 1-18

Author(s):

Lee,Kyun-Bong ◽

최미화 ◽

Hong, Jae-Bong

Keyword(s):

Tax Law ◽

Valuation Method ◽

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