KOREAN SOCIETY OF TAX LAW
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Published By Korean Society Of Tax Law

2508-6707
Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

A Study on the improvement plan of the Tax System of Charitable Trust

2021 ◽  
Vol 6 (3) ◽  
pp. 41-84
Author(s):  
Young-Mi Lee ◽  
Byung-Il Kim
Keyword(s):  
Tax System ◽  
Improvement Plan ◽  
Charitable Trust

A Study on occurrence of the gain on wavier of debtsㆍbad debt expense deduction and shareholders’ gift tax in Debt-to-Equity Swap

2021 ◽  
Vol 6 (3) ◽  
pp. 85-127
Author(s):  
Yeong-Seok Bae ◽  
Han-Bin Bae
Keyword(s):  
Gift Tax

A Study on the Improvement of Local Tax System on Trust Property

2021 ◽  
Vol 6 (2) ◽  
pp. 35-73
Author(s):  
Dong Heun Jun
Keyword(s):  
Tax System ◽  
Trust Property

A Study on the Introduction of Cash Accounting Scheme in Tax Invoice for Small Businesses

2021 ◽  
Vol 6 (1) ◽  
pp. 67-87
Author(s):  
Jae Hyuk Park
Keyword(s):  
Small Businesses

Review on the Supreme Court’s 2019 Tax Decisions on the General Law of National Taxes

2021 ◽  
Vol 6 (1) ◽  
pp. 5-44
Author(s):  
Jeon-Oh Lee
Keyword(s):  
General Law
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