납세자의 비영업대금 이의신청 판례에 관한 연구

• 영문명: The Case Study of Review Application on Legality of Interest of Non-Business Loan Tax
• 발행기관: 실천경영학회
• 저자명: 박재용(Jae Yong Park) 윤덕병(Deok Byeong Yoon)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第9卷 第1號 (通卷 9號), 1~13쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2014.12.31

영문 초록

This study concentrates on the interest of non-business loan tax levied on taxpayers by the taxing authorities. This study actually deals with the following case whereby taxpayer protested to tax assessment by taxing authority and applied for review of legality before taxation. Review system of legality before taxation is the ex-ante relief system protecting taxpayers' right and interests from unfair national taxation, whereby taxing authority notifies the preliminary taxation assessments to taxpayers before tax invoice so as to give an opportunity for taxpayers to apply for legality review and get correction, if entitled to any. A study actually deals with the case whereby taxpayer protested to tax assessment by taxing authority and applied for review of legality before taxation.

목차

Ⅰ. 서론

Ⅱ. 조세심판원 결정의 분석

Ⅲ. 과세상 쟁점의 법률적 검토 및 판단

Ⅳ. 결론

참고문헌

Abstracts

키워드

Interest of Non-business Loan Tax Taxpayers Apply for Legality