{"title":"评预扣税与纳税人保护的必要性——以自动确认之争及近期判例评析为中心","authors":"Wan-Jin Choi","doi":"10.16974/stlr.2021.27.3.002","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"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\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":201809,\"journal\":{\"name\":\"Seoul Tax Law Review\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Seoul Tax Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.16974/stlr.2021.27.3.002\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Seoul Tax Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.16974/stlr.2021.27.3.002","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Review on Withholding Tax and the Need for Taxpayer Protection - Focusing on the Argument for Automatic Confirmation and Commentary on Recent Precedents -