Pub Date : 2022-04-30DOI: 10.16974/stlr.2022.28.1.002
K. Kim
{"title":"Review of the Tax Laws Revised in 2021 - Focused on Consumption Tax and Property Tax -","authors":"K. Kim","doi":"10.16974/stlr.2022.28.1.002","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"10 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120864939","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.2022.28.1.008
Y. Oh
{"title":"A Study on the Taxation of Public Interest Corporations Belonging to a Business Conglomerate - with Focus on the Taxation of Voting Stocks Under the Inheritance Tax and Gift Tax Act -","authors":"Y. Oh","doi":"10.16974/stlr.2022.28.1.008","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"86 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":"128016029","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.2022.28.1.003
T. Oh
{"title":"Review on the 2021 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Framework Act on Local Taxes","authors":"T. Oh","doi":"10.16974/stlr.2022.28.1.003","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"9 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":"130850143","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 : 2021-11-30DOI: 10.16974/stlr.2021.27.3.007
J. Yoon
{"title":"On Some Procedural Issues of Korean Local Income Tax ― with Focuses on the Relation between the Local Income Tax Authorities and the National Income Tax Authorities ―","authors":"J. Yoon","doi":"10.16974/stlr.2021.27.3.007","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124151675","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 : 2021-11-30DOI: 10.16974/stlr.2021.27.3.008
Jin Bang
{"title":"Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act","authors":"Jin Bang","doi":"10.16974/stlr.2021.27.3.008","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132181495","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 : 2021-11-30DOI: 10.16974/stlr.2021.27.3.001
N. Hwang
{"title":"On Reverse Application of the Step Transaction Doctrine","authors":"N. Hwang","doi":"10.16974/stlr.2021.27.3.001","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123975430","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 : 2021-11-30DOI: 10.16974/stlr.2021.27.3.003
J. Koo
{"title":"A Study on Fraud Penalty for Tax Fraudulent Behaviors","authors":"J. Koo","doi":"10.16974/stlr.2021.27.3.003","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121320752","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 : 2021-11-30DOI: 10.16974/stlr.2021.27.3.004
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.2021.27.3.004","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131153006","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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