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¿ë ¾î¿µ ¹®
°¡»ê±Ýadditional charge
°¡»ê¹ýadditional method
°¡»ê¼¼penalty
°¡¾÷»ó¼Óinheritance of a family business, succession to a family occupation
°¡Áö±Þ±Ýsuspense / temporary payments
°¡Â¥¼®À¯Á¦Ç°counterfeit petroleum products
°¡Â¥¼®À¯Á¦Ç°ÀÇ Á¦Á¶ ¶Ç´Â ÆÇ¸ÅÀÇ ÁËmanufacture or sale of counterfeit petroleum products
°¢ÇÏrejection
°£À̰ú¼¼simplicity taxation
°£À̰ú¼¼ÀÇ Æ÷±âwaiver of simplified taxation
°£À̰ú¼¼ÀÚsimplified taxable person
°£À̼¼±Ý°è»ê¼­simplified tax invoice
°£À̼¼À²simplified tax rate
°£Á¢¼¼indirect tax
°£Á¢¿Ü±¹³³ºÎ¼¼¾×°øÁ¦indirect foreign tax credit
°£Á¢Àû Å»¼¼¹üindirect criminal of tax evasion
°£ÁÖ»ó¼ÓÀç»êdeemed inherited property
°£Áֿܱ¹³³ºÎ¼¼¾×°øÁ¦deemed foreign tax credit
°£ÁÖÀÓ´ë·ádeemed rental income
°£ÁÖÃëµædeemed acquisition
°¨°¡»ó°¢depreciation
°¨°¡»ó°¢¹æ¹ýdepreciation method
°¨°¡»ó°¢ºñÀÇ ½ÃºÎÀÎdepreciation tax adjustment
°¨°¡»ó°¢ÀÇÁ¦deemed depreciation
°¨ÀÚ¿¡ µû¸¥ ÀÌÀÍÀÇ Áõ¿©donation of profits following gratuitous loan, etc. of money
°­Á¦ÁýÇàcompulsory execution
°³°ýÁÖÀÇcomprehensive principle
°³¹ßºñdevelopment costs/expenses
°³ÀÎindividual
°³ÀÎÀû °ø±Þindividual supply
°³Ã¼¼³separate entity theory
°Å·¡¼øÀÌÀÍ·ü¹æ¹ýtransactional net margin method
°Å·¡Àå¼Òtransaction place
°Å·¡Â¡¼öcollection over transactions, charging in transaction
°Å·¡Â¡¼öÀǹ«ÀÚperson liable for collection over transactions
°Å¼Òplace of residence
°ÅÁÖÀÚresident
°ÅÁÖÁö±¹°ú¼¼¹æ½Äsubject-to-tax approach
°ÅÁþÀ¸·Î ±âÀçÇÑ ±Ù·Î¼Òµæ¿øÃµÂ¡¼ö¿µ¼öÁõÀÇ ¹ß±Þ µîissuance, etc. of withholding receipts of earned income entered falsely
°Ç¼³ÀÚ±ÝÀÌÀÚinterest related to loan for construction, capitalised interest
°á»êÁ¶Á¤tax adjustments in return, closing adjustment
°á¼Õ±Ýlosses, deficit
°á¼Õ±Ý¼Ò±Þ°øÁ¦loss carryback, carryback of deficit
°áÁ¤determination
°áÁ¤decision
°áÁ¤°ú °æÁ¤decisions and rectification
°æ¸Åauction
°æÁ¤reassessment
°æÁ¤°áÁ¤determination of reassessment
°æÁ¤Ã»±¸claim for reassessment / rectification
°æÁ¤Ã»±¸±Çclaim of reassessment
°è»ê¼­tax invoice
°è»ê¼­Á¦ÃâºÒ¼º½Ç°¡»ê¼¼
°è»ê¼­ÇÕ°èÇ¥ ºÒ¼º½Ç°¡»ê¼¼
°è¼Ó±â·Ï¹ýPerpetual inventory method
°í°¡¸ÅÀÔexpensive purchase
°í°¡¾çµµtransfer at higher price than market price
°í¹ßÀüÄ¡ÁÖÀÇprinciple of indispensable accusation
°íÀ¯¸ñÀû»ç¾÷Áغñ±Ýreserve fund for essential business, reserve funds for proper purpose business
°íÁ¤»ç¾÷Àåpermanent establishment (PE), fixed place of business
°ø±Þ°¡¾×value of supply
°ø±ÞÀÇÁ¦deemed supply
°øµ¿»ç¾÷ÀÚ ¼Òµæ¼¼ºÎ°úlevying income tax on a place of joint businessmen
°øµ¿»ç¾÷ÇÕ»ê°ú¼¼aggregate taxation of joint business
°øµ¿¼¼¹æ½Äjoint taxation method
°ø¸Åpublic auction / sale
°ø¸Åº¸Áõ±Ýdeposit for public auction
°ø¸ÅÀÇ ÁßÁösuspension of public auction
°ø¸ÅÂü°¡ÀÇ Á¦ÇÑrestriction of participating auction
°ø¼Ò½ÃÈ¿¿¡ °üÇÑ Æ¯·Êperiod of prescription of public prosecution
°ø½Ã¼Û´Þconveyance by public announcement
°ø½ÃÁö°¡publicly notified price
°øÀ͸ñÀû Ã⿬Àç»êÀÇ °ú¼¼°¡¾× ºÒ»êÀÔnon-inclusion, etc. in taxable value of property contributed to public service corporation, etc.
°øÀ͹ýÀÎ µîÀÇ Ã⿬Àç»ê¿¡ ´ëÇÑ »ó¼Ó¼¼ °ú¼¼°¡¾× ºÒ»êÀÔnon-inclusion of property contributed to public service corporation, etc. in taxable value of inherited property
°øÁ¦¹ýsubtraction method
°øÅë¸ÅÀÔ¼¼¾×common input tax
°øÅë¸ÅÀÔ¼¼¾×ÀÇ °è»êcalculation of common input tax amounts
°ú³³±Ýoverpayment
°ú¼¼±â°£taxable period
°ú¼¼´ÜÀ§unit of assessment
°ú¼¼´ç±¹tax authority
°ú¼¼´ë»óÀÇ ¹«Á¦ÇѼºunlimitedness of taxable object
°ú¼¼´ë»óÀÇ Á¦ÇѼºlimitedness of taxable object
°ú¼¼¹°°Çobject of taxation
°ú¼¼¹°°ÇÀÇ ±Í¼Óattribution of taxation object
°ú¼¼»ç¾÷taxable business
°ú¼¼¿ä°Çtax requisition
°ú¼¼¿ä°Ç¸íÈ®ÁÖÀÇclarity of tax law
°ú¼¼¿ä°Ç¹ýÁ¤ÁÖÀÇlegality of taxation
°ú¼¼À¯ÇüÀÇ Àüȯtransfer in taxation type
°ú¼¼ÀÌ¿¬postponement of taxation
°ú¼¼ÀüÀûºÎ½É»çreview system of the legality before taxation
°ú¼¼Ã³ºÐÀÇ ÇÏÀÚdefect on taxation
°ú¼¼Ç¥ÁØtax 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¿À³³overpayment and erroneous payment
°úÁ¡ÁÖÁÖcontrolling shareholder
°ü¼¼tariff, customs, custom duties
°üÇã»ç¾÷ÀÇ Á¦ÇÑrestriction of licensed business
±¤ÀÇÀÇ ¹èºÐ
±¤ÀÇÀÇ Á¶¼¼Æ÷Å»tax evasion in a broad sense
±¤ÀÇÀÇ Â¡¼öóºÐcollection disposition in a broad sense
±³ºÎ¼Û´Þpersonal service, delivery
±³ºÎÀǹ«ÀÚobligator of tax invoice delivery
±³ºÎû±¸request for delivery, request for share distribution
±¸»óä±Ç»ó°¢Ãæ´ç±Ýallowances to redeem claims for indemnity
±¹°íº¸Á¶±Ýgovernment subsidies
±¹°íÀû Á¶¼¼treasury tax
±¹³»»ç¾÷Àådomestic business place
±¹³»¿øÃµ¼Òµædomestic source income
±¹¼¼national tax
±¹¼¼ºÎ°úlevy of national tax
±¹¼¼¼Ò¸ê½ÃÈ¿extinctive prescription of national tax
±¹¼¼¿ì¼±±Çpriority of national taxes
±¹¼¼Â¡¼ö±ÇÀÇ ¼Ò¸ê½ÃÈ¿extinctive prescription of national tax collection
±¹¼¼È¯±Þ±Ýtax refund
±¹¿Ü¼Òµæ¸éÁ¦¹ýexemption method
±¹¿Ü¿øÃµ¼Òµæforeign source income
±¹¿ÜÀÚ»ê¾çµµ¼Òµæ±Ý¾×amount of capital gains on disposal of foreign assets
±¹¿ÜÁö¹èÁÖÁÖforeign controlling shareholder
±¹¿ÜƯ¼ö°ü°èÀÎforeign related party
±¹Á¦°Å·¡international transaction
±¹Á¦ÀÌÁß°ú¼¼international double taxation
±¹Á¦Àû Å»¼¼international tax evasion
±¹Á¦Á¶¼¼Á¶Á¤¿¡ °üÇÑ ¹ý·üLaw for Coordination of International Tax Affairs
±Ç¸®rights
±Ç¸®Àǹ«È®Á¤ÁÖÀÇsettlement principle of rights / claims and obligations
±Ç¸®È®Á¤ÁÖÀÇprinciple of settlement of rights
±ÇÇÑ ÀÖ´Â ´ç±¹competent authority
±Í¼Óattribution
±Í¼Ó¼Òµæimputed income
±Í¼Ó½Ã±âimputed time
±Ù°Å°ú¼¼ÀÇ ¿øÄ¢principle of documentary / well-founded taxation
±Ù·Î¼Òµæwage 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¶ºÎäfinancial liability
±ÝÀ¶»óǰfinancial instruments
±ÝÀ¶¼Òµæfinancial income
±ÝÀ¶ÀÚ»êfinancial assets
±ÝÀ¶Àç»êfinancial property
±ÝÀ¶Àç»ê »ó¼Ó°øÁ¦inheritance deductions of financial property
±ÝÀü³³ºÎpayment in money, cash payment
±ÝÀü¹«»ó´ëÃ⠵ µû¸¥ ÀÌÀÍÀÇ Áõ¿©donation of profits following gratuitous loan, etc. of money
±Ýǰ ¼ö¼ö ¹× °ø¿©ÀÇ ÁËreceiving and granting money or other valuables
±â°¢dismissal
±â°£°ú¼¼principle of period taxation
±â°£¼ÕÀͰè»êperiodical accounting of profit and loss
±âºÎ±Ýdonation
±âºÎ±Ý¿µ¼öÁõµî ºÒ¼º½Ç°¡»ê¼¼(¹ýÀμ¼)
±âºÎä³³contributed acceptance
±â¼Ó·Âbinding force
±â¾÷°áÇÕcombination of enterprise
±â¾÷ȸ°èÀÇ Á¸Áßrespect for corporate accounting
±â¾÷ȸ°èÁ¸ÁßÀÇ ¿øÄ¢principle of respect for business(corporate) accounting
±âÀåºÒ¼º½Ç°¡»ê¼¼penalty on failure to keep adequate records
±âÁذæºñÀ²basic expense rate, standard and simplifed expense rate
±âÁؽð¡standard market price
±âÃʰøÁ¦basic deductions
±âŸ¼Òµæother income
±âŸ¼Òµæ±Ý¾×amount of other income
±âÇÑ ÈÄ ½Å°ítax return after due date

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