세법연구

🧾 국고보조금 관련 부가가치세법상 공통매입세액 안분계산 규정의문제점과 개선방안(Problems and Improvement Measures of the Apportionment Calculation Rules for Common Input Tax under the Value-Added Tax Act Related to Government Subsidies)―의정부지방법원 2012.6.26. 선고2011구합4010 판결 사안을 중심으로―)_2023_한국조세연구소_임현지, 강민조

academicus 2026-06-09 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE11608175 Key Concepts(주요 개념) ■ Common Input Tax(공통매입세액) Refers to input tax that is used commonly for both taxable and tax-exempt businesses, making it impossible to distinguish its actual attribution.(과세사업과…

Research(연구)

The Concept of Tax Law Reform and Ontology(세법개정과 온톨로지 개념)

academicus 2026-06-09 No Comments

Ontology(온톨로지) 1. Definition(정의) Ontology refers to a method of systematically classifying and defining knowledge or existence, or the result of such a method. Its meaning varies slightly depending on the…

Paper/Report(논문/보고서)

🧾 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

academicus 2026-06-07 No Comments

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…

Research(연구)

Tax Law Reform from a Complexity Theory Perspective(복잡계이론 관점에서의 세법개정)

academicus 2026-06-06 No Comments

“Tax law revision is not merely a change in rules, but a complex-system transformation that can produce unforeseen outcomes across the entire economy.”(“세법 개정은 단순한 규칙 변경이 아니라, 전체 경제…

Paper/Report(논문/보고서)

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

academicus 2026-06-05 No Comments

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…

Paper/Report(논문/보고서)

🧾 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

academicus 2026-06-04 No Comments

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…

Research(연구)

🖋️ A Study on the Improvement of Property Tax in Public Rental Housing(공공임대주택 보유세 개선방안 연구)_2022_SH도시연구원_김지은, 신영효, 조혜지

academicus 2026-06-03 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE12342077 While I was a sophomore majoring in Tax Accounting at university, I had the opportunity to gain experience as a public research assistant. I participated in the research project…

Post

세법연구

The Concept of Tax Law Reform and Ontology(세법개정과 온톨로지 개념)

🧾 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

Tax Law Reform from a Complexity Theory Perspective(복잡계이론 관점에서의 세법개정)

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

🧾 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

🖋️ A Study on the Improvement of Property Tax in Public Rental Housing(공공임대주택 보유세 개선방안 연구)_2022_SH도시연구원_김지은, 신영효, 조혜지

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📀 Blue – Kamal

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