조세연구 by 2017

"이론과 실무의 병행 연구를 추구하는 한국조세연구포럼"

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편자 한국조세연구포럼 / 발행일 2008년 12월 31일/ 발행인 김수진 / 발행처 세경사
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발간사 .....................................................................................................[崔 庚 洙]
학술발표 논문
 
부가가치세의 거래징수 및 공급자와 공급받는 자 사이의 민사상 문제
- 기부채납을 중심으로 -
···············································································································[全 映 俊]
   
 
영업권의 과세문제에 관한 소고
- 합병시 과세상 문제점을 중심으로 -
·······················································································[趙 紋 均]
   
 
후발적 경정청구제도에 관한 연구··························································································[高 銀 景]
   
 
조세확정절차와 납세자의 권리
- 경정청구를 중심으로 -
·············································································································[金 載 焄]
   
일반 논문
 
독일의 파트너십에 대한 과세제도
─ 파트너와 파트너십간의 거래에 대한 과세를 중심으로 ─
·················································[金 裕 燦]
   
 
토지의 상속이나 증여 당시 당해 연도 개별공시지가가 공시되지 아니한 경우의 평가방법
─대법원 2003.9.2 선고, 2001두10677 판결에 대한 평석─
····················································[柳 哲 馨]
   
 
국세체납처분행정의 문제점 및 개선방안 연구······································································[南 宇 鎭]
   
 
비상장주식의 명의신탁에 대한 증여의제 적용의 형평성····················································[金 完 鎰]
   
 
절차참여권을 결여한 통관검사에 대한 위법성의 판단
─대법원 2007.11.29 선고, 2007두17397 판결을 중심으로─
····················································[柳 水 賢]