🧾 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
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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…