비사업용토지의 과세전적부심사 세무실무

• 영문명: A Study on the Case of Review Application on Legality of Non-business Purpose Land
• 발행기관: 한국전산회계학회
• 저자명: 윤덕병
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2014년 추계학술대회 발표집, 209~215쪽, 전체 7쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.11.30

영문 초록

This study concentrates on the interest of indirect taxes 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(사건표시)

Ⅱ. 사실개요

Ⅲ. 청구인의 주장

Ⅳ. 피청구인의 주장

Ⅴ. 정리 및 판단

References

키워드

Taxpayers Application on Legality of Non-business Purpose Land