6월 2026

🧾 부부간 자금거래에 대한 증여세 과세의 문제점과 개선방안: 대법원 2015.9.10. 선고 2015두41937 판결을 중심으로(Problems and Reform Measures in the Taxation of Gift Tax on Financial Transactions Between Spouses)_2024_한국세무학회_강민조, 우용상

http://www.koreataxation.org/bbs/board.php?bo_table=sub3_05&wr_id=1738&sca=%EC%84%B8%EB%AC%B4%ED%95%99%EC%97%B0%EA%B5%AC&sfl=wr_1%7C%7Cwr_2%7C%7Cwr_3%7C%7Cwr_4%7C%7Cwr_5%7C%7Cwr_7%7C%7Cca_name%7C%7Cwr_subject&sop=and Key Concepts(주요 개념) ■ Gift Presumption(증여추정) ■ Separate Property System for Spouses(부부별산제) ■ Financial Real-Name System(금융실명제) ■ Individual-Based Taxation(개인단위 과세) 1. Research Objective(연구 목적) To analyze the problems in…

🧾 납세자 특성별 납세수용성 관계 분석(An Analysis of the Relationship between Taxpayer Characteristics and Tax Acceptance)_2025_한국조세연구포럼_신영효, 강민조

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12435841 Key Concepts(주요 개념) ■ Tax Acceptance(납세수용성): A concept that refers to the gap between the actual amount of taxes paid by taxpayers and the amount they perceive as appropriate.(납세자가…

Q&A

Academicus welcomes your inquiries. Please leave your inquiries for discussion as comments on this page. Thank you. Academicus는 여러분의 소중한 질문을 환영합니다. 토론을 위한 여러분의 질의는 해당 페이지에 댓글로 남겨주세요.…

🧾 세무전문가의 역할과 세무서비스의성격에 대한 법사회학적 소고(A Socio-Legal Reflection on the Role of Tax Professionals and the Characteristics of Tax Services)_2025_한국세무사회 부설 한국조세연구소_강민조, 임현지

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12482708 Core Summary(핵심 요약) This study analyzes the abolition of the automatic qualification system for certified tax accountants, the prohibition on the use of the title “tax accountant,” and the…

📰 NEWSCUS: Tax Issues & Trends(조세이슈&트렌드) – Taxation is shifting from a nation-centered framework to a data-driven and globalized one.(국가 중심에서 데이터·글로벌 중심으로 이동하고 있는 조세)

6월 첫째주 조세 이슈 및 트렌드 (국내·해외 종합) 📌 Domestic Tax Issues (Korea)(국내 조세 이슈) 1. Increased Corporate Tax Burden due to the Implementation of the Global Minimum Tax(글로벌 최저한세…

🖋️ Measures to Improve the Quality of Life of Single -Households – Expansion of Tax Benefits by Improving the Income Tax Reporting System for Human Services – (1인 가구의 삶의 질 증진 방안 – 인적용역 소득세 신고 제도 개선을 통한 세제혜택 확대 -)_2022_조혜지

It was planned for participation in the “University (Graduate) Student Idea Short Paper Contest”, but was not submitted.(“대학(원)생 아이디어 소(小)논문 공모전” 참가를 위하여 계획하였지만 미제출함.) 1. Background and Purpose of…