Pub Date : 2022-08-31DOI: 10.16974/stlr.2022.28.2.009
Hun Park
{"title":"Corporate Income Tax Law","authors":"Hun Park","doi":"10.16974/stlr.2022.28.2.009","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"01 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129440022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.16974/stlr.2022.28.2.003
N. Hwang
{"title":"Tax Issues on Triangular Case under Tax Treaties","authors":"N. Hwang","doi":"10.16974/stlr.2022.28.2.003","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125328266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.16974/stlr.2022.28.2.004
B. Kim
{"title":"Recent Court Case Trends and Interpretive Issues of Tie-Breaker Rules - Permanent Home, Centre of Vital Interests and Habitual Abode -","authors":"B. Kim","doi":"10.16974/stlr.2022.28.2.004","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120891260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.16974/stlr.2022.28.2.005
Seungyeong Jeong
{"title":"Virtual Asset Transactions and Affirmative action of Tax Evasion - Focusing on Crypto-assets and Enhancement using Privacy Coin or Mixer for Pseudonymity -","authors":"Seungyeong Jeong","doi":"10.16974/stlr.2022.28.2.005","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130711757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.004
P. Cho
{"title":"Review of the Supreme Court Decisions on Value-Added Tax in 2021","authors":"P. Cho","doi":"10.16974/stlr.2022.28.1.004","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132104204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.006
S. Kim
{"title":"Constitutional Analysis of the Mandatory Administrative-Tax Adjudication Proceeding System and Preliminary Remedies - Focusing on the Historical Background and Its Relation to the Constitutional Right to a Fair Trial -","authors":"S. Kim","doi":"10.16974/stlr.2022.28.1.006","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125415278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.001
N. Hwang
{"title":"Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax -","authors":"N. Hwang","doi":"10.16974/stlr.2022.28.1.001","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123052910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.009
Dongho Song
{"title":"A Study on the Judgement of the Beneficial Owner, the Substantial Owner, and the Principal Purpose Test Regarding Intermediate Holding Company","authors":"Dongho Song","doi":"10.16974/stlr.2022.28.1.009","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131088913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.007
Bocook Seo
{"title":"Law-Forming Action (‘Rechtsfortbildung’) by Judges and their Limits in Tax Law - Focused on the Supreme Court Decision 2019Du56333 dated July 29, 2020 -","authors":"Bocook Seo","doi":"10.16974/stlr.2022.28.1.007","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121617314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.005
Sae Bom Baik
{"title":"Review of Supreme Court Decisions Delivered in 2021 on the Property Tax","authors":"Sae Bom Baik","doi":"10.16974/stlr.2022.28.1.005","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114271942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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