Pub Date : 2021-11-30DOI: 10.16974/stlr.2021.27.3.005
Su Hyeon Seong
{"title":"Application of the Unfair Transaction Adjustment Rule to Treasury Stock Acquisitions ― Analysis of the Supreme Court Decision 2017Du44084 August 20, 2020 ―","authors":"Su Hyeon Seong","doi":"10.16974/stlr.2021.27.3.005","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"10 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":"114899371","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.2021.27.3.006
Yun-Ok Park, Yunwoo Lee
{"title":"A Study on Whether the Consideration for Importing Software Program Constitutes Royalty for Know-how","authors":"Yun-Ok Park, Yunwoo Lee","doi":"10.16974/stlr.2021.27.3.006","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"45 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":"126003737","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.2021.27.3.002
Wan-Jin Choi
{"title":"A Review on Withholding Tax and the Need for Taxpayer Protection - Focusing on the Argument for Automatic Confirmation and Commentary on Recent Precedents -","authors":"Wan-Jin Choi","doi":"10.16974/stlr.2021.27.3.002","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.3.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 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":"129049816","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.007
N. Hwang
{"title":"The Basis for Taxation of the Stock Exchange Tax and Its Implications - Supreme Court 2017Doo52979 sentenced in October 29, 2020 -","authors":"N. Hwang","doi":"10.16974/stlr.2021.27.2.007","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"5 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123729477","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.001
Jinho Park
{"title":"Review on the 2020 Supreme Court’s Decisions Related to the Framework Act on National Taxes and Income Tax Act","authors":"Jinho Park","doi":"10.16974/stlr.2021.27.2.001","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132064893","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.008
S. Yoon, Hun Park
{"title":"A Review on Stamp Tax Related to Credit Card Issuance","authors":"S. Yoon, Hun Park","doi":"10.16974/stlr.2021.27.2.008","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116509249","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.009
Shin-Pyo Kim
{"title":"Recent Legislative Trends in Digital Tax and Alternative of Tax Reform in Korea","authors":"Shin-Pyo Kim","doi":"10.16974/stlr.2021.27.2.009","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130190885","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.003
Hyun-Ho Kwon
{"title":"A Study on the Interpretation of “Supply” under the VAT Law","authors":"Hyun-Ho Kwon","doi":"10.16974/stlr.2021.27.2.003","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122646750","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 : 2021-08-31DOI: 10.16974/stlr.2021.27.2.005
Sang－Jin Kwak
{"title":"A Study on Taxpayer Related to Real Estate Trust","authors":"Sang－Jin Kwak","doi":"10.16974/stlr.2021.27.2.005","DOIUrl":"https://doi.org/10.16974/stlr.2021.27.2.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114143898","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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