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¼¼¹«¿ë¾î»çÀüÀº »ïÀÏÀÎÆ÷¸¶ÀÎÀÇ °ø½ÄÀǰßÀº ¾Æ´Ï¸ç, ¿ë¾î´Â ¹®¸Æ¿¡ µû¶ó Àǹ̳ª Ç¥ÇöÀÌ ´Ù¾çÇϹǷΠÂü°íÀÚ·á·Î »ç¿ëÇϽñ⠹ٶø´Ï´Ù.
¿ë ¾î | ¿µ ¹® |
°¡»ê±Ý | additional charge |
°¡»ê¹ý | additional method |
°¡»ê¼¼ | penalty |
°¡¾÷»ó¼Ó | inheritance of a family business, succession to a family occupation |
°¡Áö±Þ±Ý | suspense / temporary payments |
°¡Â¥¼®À¯Á¦Ç° | counterfeit petroleum products |
°¡Â¥¼®À¯Á¦Ç°ÀÇ Á¦Á¶ ¶Ç´Â ÆÇ¸ÅÀÇ ÁË | manufacture or sale of counterfeit petroleum products |
°¢ÇÏ | rejection |
°£À̰ú¼¼ | simplicity taxation |
°£À̰ú¼¼ÀÇ Æ÷±â | waiver of simplified taxation |
°£À̰ú¼¼ÀÚ | simplified taxable person |
°£À̼¼±Ý°è»ê¼ | simplified tax invoice |
°£À̼¼À² | simplified tax rate |
°£Á¢¼¼ | indirect tax |
°£Á¢¿Ü±¹³³ºÎ¼¼¾×°øÁ¦ | indirect foreign tax credit |
°£Á¢Àû Å»¼¼¹ü | indirect criminal of tax evasion |
°£ÁÖ»ó¼ÓÀç»ê | deemed inherited property |
°£Áֿܱ¹³³ºÎ¼¼¾×°øÁ¦ | deemed foreign tax credit |
°£ÁÖÀÓ´ë·á | deemed rental income |
°£ÁÖÃëµæ | deemed acquisition |
°¨°¡»ó°¢ | depreciation |
°¨°¡»ó°¢¹æ¹ý | depreciation method |
°¨°¡»ó°¢ºñÀÇ ½ÃºÎÀÎ | depreciation tax adjustment |
°¨°¡»ó°¢ÀÇÁ¦ | deemed depreciation |
°¨ÀÚ¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿© | donation of profits following gratuitous loan, etc. of money |
°Á¦ÁýÇà | compulsory execution |
°³°ýÁÖÀÇ | comprehensive principle |
°³¹ßºñ | development costs/expenses |
°³ÀÎ | individual |
°³ÀÎÀû °ø±Þ | individual supply |
°³Ã¼¼³ | separate entity theory |
°Å·¡¼øÀÌÀÍ·ü¹æ¹ý | transactional net margin method |
°Å·¡Àå¼Ò | transaction place |
°Å·¡Â¡¼ö | collection over transactions, charging in transaction |
°Å·¡Â¡¼öÀǹ«ÀÚ | person liable for collection over transactions |
°Å¼Ò | place of residence |
°ÅÁÖÀÚ | resident |
°ÅÁÖÁö±¹°ú¼¼¹æ½Ä | subject-to-tax approach |
°ÅÁþÀ¸·Î ±âÀçÇÑ ±Ù·Î¼Òµæ¿øÃµÂ¡¼ö¿µ¼öÁõÀÇ ¹ß±Þ µî | issuance, etc. of withholding receipts of earned income entered falsely |
°Ç¼³ÀÚ±ÝÀÌÀÚ | interest related to loan for construction, capitalised interest |
°á»êÁ¶Á¤ | tax adjustments in return, closing adjustment |
°á¼Õ±Ý | losses, deficit |
°á¼Õ±Ý¼Ò±Þ°øÁ¦ | loss carryback, carryback of deficit |
°áÁ¤ | determination |
°áÁ¤ | decision |
°áÁ¤°ú °æÁ¤ | decisions and rectification |
°æ¸Å | auction |
°æÁ¤ | reassessment |
°æÁ¤°áÁ¤ | determination of reassessment |
°æÁ¤Ã»±¸ | claim for reassessment / rectification |
°æÁ¤Ã»±¸±Ç | claim of reassessment |
°è»ê¼ | tax invoice |
°è»ê¼Á¦ÃâºÒ¼º½Ç°¡»ê¼¼ | |
°è»ê¼ÇÕ°èÇ¥ ºÒ¼º½Ç°¡»ê¼¼ | |
°è¼Ó±â·Ï¹ý | Perpetual inventory method |
°í°¡¸ÅÀÔ | expensive purchase |
°í°¡¾çµµ | transfer at higher price than market price |
°í¹ßÀüÄ¡ÁÖÀÇ | principle of indispensable accusation |
°íÀ¯¸ñÀû»ç¾÷Áغñ±Ý | reserve fund for essential business, reserve funds for proper purpose business |
°íÁ¤»ç¾÷Àå | permanent establishment (PE), fixed place of business |
°ø±Þ°¡¾× | value of supply |
°ø±ÞÀÇÁ¦ | deemed supply |
°øµ¿»ç¾÷ÀÚ ¼Òµæ¼¼ºÎ°ú | levying income tax on a place of joint businessmen |
°øµ¿»ç¾÷ÇÕ»ê°ú¼¼ | aggregate taxation of joint business |
°øµ¿¼¼¹æ½Ä | joint taxation method |
°ø¸Å | public auction / sale |
°ø¸Åº¸Áõ±Ý | deposit for public auction |
°ø¸ÅÀÇ ÁßÁö | suspension of public auction |
°ø¸ÅÂü°¡ÀÇ Á¦ÇÑ | restriction of participating auction |
°ø¼Ò½ÃÈ¿¿¡ °üÇÑ Æ¯·Ê | period of prescription of public prosecution |
°ø½Ã¼Û´Þ | conveyance by public announcement |
°ø½ÃÁö°¡ | publicly notified price |
°øÀ͸ñÀû Ã⿬Àç»êÀÇ °ú¼¼°¡¾× ºÒ»êÀÔ | non-inclusion, etc. in taxable value of property contributed to public service corporation, etc. |
°øÀ͹ýÀÎ µîÀÇ Ã⿬Àç»ê¿¡ ´ëÇÑ »ó¼Ó¼¼ °ú¼¼°¡¾× ºÒ»êÀÔ | non-inclusion of property contributed to public service corporation, etc. in taxable value of inherited property |
°øÁ¦¹ý | subtraction method |
°øÅë¸ÅÀÔ¼¼¾× | common input tax |
°øÅë¸ÅÀÔ¼¼¾×ÀÇ °è»ê | calculation of common input tax amounts |
°ú³³±Ý | overpayment |
°ú¼¼±â°£ | taxable period |
°ú¼¼´ÜÀ§ | unit of assessment |
°ú¼¼´ç±¹ | tax authority |
°ú¼¼´ë»óÀÇ ¹«Á¦ÇѼº | unlimitedness of taxable object |
°ú¼¼´ë»óÀÇ Á¦ÇѼº | limitedness of taxable object |
°ú¼¼¹°°Ç | object of taxation |
°ú¼¼¹°°ÇÀÇ ±Í¼Ó | attribution of taxation object |
°ú¼¼»ç¾÷ | taxable business |
°ú¼¼¿ä°Ç | tax requisition |
°ú¼¼¿ä°Ç¸íÈ®ÁÖÀÇ | clarity of tax law |
°ú¼¼¿ä°Ç¹ýÁ¤ÁÖÀÇ | legality of taxation |
°ú¼¼À¯ÇüÀÇ Àüȯ | transfer in taxation type |
°ú¼¼ÀÌ¿¬ | postponement of taxation |
°ú¼¼ÀüÀûºÎ½É»ç | review system of the legality before taxation |
°ú¼¼Ã³ºÐÀÇ ÇÏÀÚ | defect on taxation |
°ú¼¼Ç¥ÁØ | tax base |
°ú¼¼Ç¥Áذú ¼¼¾× °è»êÀÇ ±âº»±¸Á¶ | structure of calculation of tax base and tax amount |
°ú¼¼ÇüÆò°ú ÇÕ¸ñÀû¼ºÀÇ ¿øÄ¢ | principle of equity in taxation and purposiveness |
°ú¼Ò½Å°í°¡»ê¼¼ | |
°ú¼ÒÀÚº»¼¼Á¦ | thin capitalization rules |
°ú¿À³³ | overpayment and erroneous payment |
°úÁ¡ÁÖÁÖ | controlling shareholder |
°ü¼¼ | tariff, customs, custom duties |
°üÇã»ç¾÷ÀÇ Á¦ÇÑ | restriction of licensed business |
±¤ÀÇÀÇ ¹èºÐ | |
±¤ÀÇÀÇ Á¶¼¼Æ÷Å» | tax evasion in a broad sense |
±¤ÀÇÀÇ Â¡¼öóºÐ | collection disposition in a broad sense |
±³ºÎ¼Û´Þ | personal service, delivery |
±³ºÎÀǹ«ÀÚ | obligator of tax invoice delivery |
±³ºÎû±¸ | request for delivery, request for share distribution |
±¸»óä±Ç»ó°¢Ãæ´ç±Ý | allowances to redeem claims for indemnity |
±¹°íº¸Á¶±Ý | government subsidies |
±¹°íÀû Á¶¼¼ | treasury tax |
±¹³»»ç¾÷Àå | domestic business place |
±¹³»¿øÃµ¼Òµæ | domestic source income |
±¹¼¼ | national tax |
±¹¼¼ºÎ°ú | levy of national tax |
±¹¼¼¼Ò¸ê½ÃÈ¿ | extinctive prescription of national tax |
±¹¼¼¿ì¼±±Ç | priority of national taxes |
±¹¼¼Â¡¼ö±ÇÀÇ ¼Ò¸ê½ÃÈ¿ | extinctive prescription of national tax collection |
±¹¼¼È¯±Þ±Ý | tax refund |
±¹¿Ü¼Òµæ¸éÁ¦¹ý | exemption method |
±¹¿Ü¿øÃµ¼Òµæ | foreign source income |
±¹¿ÜÀÚ»ê¾çµµ¼Òµæ±Ý¾× | amount of capital gains on disposal of foreign assets |
±¹¿ÜÁö¹èÁÖÁÖ | foreign controlling shareholder |
±¹¿ÜƯ¼ö°ü°èÀÎ | foreign related party |
±¹Á¦°Å·¡ | international transaction |
±¹Á¦ÀÌÁß°ú¼¼ | international double taxation |
±¹Á¦Àû Å»¼¼ | international tax evasion |
±¹Á¦Á¶¼¼Á¶Á¤¿¡ °üÇÑ ¹ý·ü | Law for Coordination of International Tax Affairs |
±Ç¸® | rights |
±Ç¸®Àǹ«È®Á¤ÁÖÀÇ | settlement principle of rights / claims and obligations |
±Ç¸®È®Á¤ÁÖÀÇ | principle of settlement of rights |
±ÇÇÑ ÀÖ´Â ´ç±¹ | competent authority |
±Í¼Ó | attribution |
±Í¼Ó¼Òµæ | imputed income |
±Í¼Ó½Ã±â | imputed time |
±Ù°Å°ú¼¼ÀÇ ¿øÄ¢ | principle of documentary / well-founded taxation |
±Ù·Î¼Òµæ | wage and salary income, employment income |
±Ù·Î¼Òµæ±Ý¾× | amount of employment income |
±Ù·Î¼Òµæ¼¼¾×°øÁ¦ | tax credit for wage and salary income |
±Ù·ÎÀå·Á¼¼Á¦ | Earned Income Tax Credit; EITC |
±ÝÀ¶ºÎä | financial liability |
±ÝÀ¶»óǰ | financial instruments |
±ÝÀ¶¼Òµæ | financial income |
±ÝÀ¶ÀÚ»ê | financial assets |
±ÝÀ¶Àç»ê | financial property |
±ÝÀ¶Àç»ê »ó¼Ó°øÁ¦ | inheritance deductions of financial property |
±ÝÀü³³ºÎ | payment in money, cash payment |
±ÝÀü¹«»ó´ëÃ⠵ µû¸¥ ÀÌÀÍÀÇ Áõ¿© | donation of profits following gratuitous loan, etc. of money |
±Ýǰ ¼ö¼ö ¹× °ø¿©ÀÇ ÁË | receiving and granting money or other valuables |
±â°¢ | dismissal |
±â°£°ú¼¼ | principle of period taxation |
±â°£¼ÕÀͰè»ê | periodical accounting of profit and loss |
±âºÎ±Ý | donation |
±âºÎ±Ý¿µ¼öÁõµî ºÒ¼º½Ç°¡»ê¼¼(¹ýÀμ¼) | |
±âºÎä³³ | contributed acceptance |
±â¼Ó·Â | binding force |
±â¾÷°áÇÕ | combination of enterprise |
±â¾÷ȸ°èÀÇ Á¸Áß | respect for corporate accounting |
±â¾÷ȸ°èÁ¸ÁßÀÇ ¿øÄ¢ | principle of respect for business(corporate) accounting |
±âÀåºÒ¼º½Ç°¡»ê¼¼ | penalty on failure to keep adequate records |
±âÁذæºñÀ² | basic expense rate, standard and simplifed expense rate |
±âÁؽð¡ | standard market price |
±âÃʰøÁ¦ | basic deductions |
±âŸ¼Òµæ | other income |
±âŸ¼Òµæ±Ý¾× | amount of other income |
±âÇÑ ÈÄ ½Å°í | tax return after due date |