조세연구

🧾 창업벤처기업 세액감면제도의 벤처기업 확인과 조세특례제한법 제6조 제2항의 해석 (Venture Company Certification in the Tax Reduction System for Start-up Venture Firms and the Interpretation of Article 6(2) of the Restriction of Special Taxation Act) : 서울행정법원 2017. 6. 30. 선고 2017구합56933 판결 사안을 중심으로_2022_한국공인회계사회_임현지, 강민조, 최원욱

academicus 2026-06-10 No Comments

https://www.dbpia.co.kr/pdf/cpViewer?nodeId=NODE12398103 Key Concepts(주요 개념) ■ Tax Reduction System for Start-up Venture Companies(창업벤처기업 세액감면제도) ■ Article 6, Paragraph 2 of the Restriction of Special Taxation Act(조세특례제한법 제6조 제2항) ■ Venture Company…

Paper/Report(논문/보고서)

🧾 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)

🧾 소득세율구조와 복지정책에 대한 태도가 코로나19 경제지원정책 평가에 미친 영향(The Impact of Income Tax Rate Structure and Attitudes toward Welfare Policies on the Evaluation of COVID-19 Economic Support Policies)_2024_한국조세연구소_강민조, 신영효

academicus 2026-06-08 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE11910042 Key Concepts(주요 개념) ■ Income Tax Burden Rate(소득세 부담률) ■ Income Tax Progressivity(소득세 누진성) ■ Welfare Policy(복지정책) ■ COVID-19 Economic Support Policies(코로나19 경제지원정책) 1. Research Objective(연구 목적) 2. Research…

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…

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…

Post

조세연구

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

🧾 소득세율구조와 복지정책에 대한 태도가 코로나19 경제지원정책 평가에 미친 영향(The Impact of Income Tax Rate Structure and Attitudes toward Welfare Policies on the Evaluation of COVID-19 Economic Support Policies)_2024_한국조세연구소_강민조, 신영효

🧾 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

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

You Missed

📰 NEWSCUS: Welfare Issues & Trends(복지이슈&트렌드) – An era where money is scarce, but the number of people to care for keeps growing.(돈은 부족한데, 돌봐야 할 사람은 더 많아지는 시대)

📀 Blue – Kamal

📰 NEWSCUS: Tax Issues & Trends(조세이슈&트렌드) – (상속세 개편과 글로벌 최저한세)

📀 20 Minutes – Years & Years