세무용어사전
세무용어사전은 삼일피더블유씨솔루션의 공식의견은 아니며, 용어는 문맥에 따라 의미나 표현이 다양하므로 참고자료로 사용하시기 바랍니다.
| 용 어 |
영 문 |
| 가결산 | interim settlement of accounts |
| 가계정 | suspense account |
| 가공이익 | profits on paper |
| 가등기 | temporary registration |
| 가사관련비 | expense related to household affairs |
| 가산금 | additional charge |
| 가산법 | additional method |
| 가산세 | penalty |
| 가설재 | temporary resources |
| 가속상각 | accelerated depreciation |
| 가수금 | suspense receipts |
| 가압류 | provisional attachment |
| 가업 | |
| 가업상속 | |
| 가업상속 | succession to a family occupation |
| 가업상속공제 | deductions for inheritance of a family business |
| 가업상속재산 | |
| 가업용자산 | |
| 가중처벌 | additional penalty |
| 가중평균법 | weighted average cost formula |
| 가중평균차입이자율 | weighted average borrowing rate of interest |
| 가중평균차입이자율 | |
| 가지급금 | suspense / temporary payments |
| 가지급금인정이자 | suspense payment deemed interest |
| 가짜석유제품 | counterfeit petroleum products |
| 가짜석유제품의 제조 또는 판매의 죄 | manufacture or sale of counterfeit petroleum products |
| 가처분 | provisional disposition |
| 가처분소득 | disposable income |
| 각 사업연도의 소득 | income of each business year |
| 각하 | rejection |
| 간이과세 | simplicity taxation |
| 간이과세의 포기 | waiver of simplified taxation |
| 간이과세자 | simplified taxable person |
| 간이세금계산서 | simplified tax invoice |
| 간이세액표 | withholding income tax table |
| 간이세율 | simplified tax rate |
| 간접상각 | indirect depreciation method |
| 간접세 | indirect tax |
| 간접소비세 | indirect consumption tax |
| 간접외국납부세액 | indirect foreign tax |
| 간접외국납부세액공제 | indirect foreign tax credit |
| 간접적 탈세범 | indirect criminal of tax evasion |
| 간주 | deemed, regarded |
| 간주공급 | deemed supply |
| 간주상속재산 | deemed inherited property |
| 간주외국납부세액공제 | deemed foreign tax credit |
| 간주원가 | deemed cost |
| 간주임대료 | deemed rental income |
| 간주취득 | deemed acquisition |
| 간편장부대상자 | the subject of simple ledger |
| 감가상각 | depreciation |
| 감가상각누계액 | accumulated depreciation |
| 감가상각방법 | depreciation method |
| 감가상각범위액 | allowable limit for depreciation |
| 감가상각부인액 | over－depreciation |
| 감가상각비의 시부인 | depreciation tax adjustment |
| 감가상각시부인 | depreciation adjustment |
| 감가상각시인부족액 | under－depreciation |
| 감가상각의 요소 | element of depreciation |
| 감가상각의 의제 | deemed depreciation |
| 감가상각의제 | deemed depreciation |
| 감가상각한도초과액 | over－depreciation |
| 감면 | reduction and exemption |
| 감모상각 | depletion |
| 감모자산 | wasting assets |
| 감사 | audit |
| 감사 | auditor |
| 감사원 | Board of Audit and Inspection |
| 감사테이프 | tape for audit recording |
| 감자 | reduction of capital stock |
| 감자에 따른 이익의 증여 | donation of profits following gratuitous loan, etc. of money |
| 감자차손 | loss from capital reduction |
| 감자차익 | gain of retirement of capital stock |
| 감정가격 | appraised value |
| 감정기관 | appraisal organization |
| 감정평가수수료 | appraisal and assessment fee |
| 감정평가수수료 | |
| 감채기금 | bond sinking fund |
| 강제적립금 | legal reserve |
| 강제집행 | compulsory execution |
| 강제징수 | forcible execution |
| 강제징수 | |
| 강제환가 | compulsory conversion into money |
| 강행규정 | imperative provision |
| 개괄주의 | comprehensive principle |
| 개량비 | improvement expense |
| 개발부담금 | charge for development |
| 개발비 | development costs/expenses |
| 개별법 | specific identification method |
| 개별상각 | item depreciation |
| 개별소비세 | special consumption tax |
| 개업비 | initial cost of business |
| 개업일 | open date for business |
| 개인 | individual |
| 개인적 공급 | individual supply |
| 개인종합자산관리계좌 | Individual Savings Account |
| 개체 | betterments and replacements |
| 개체설 | separate entity theory |
| 갱신 | renewal |
| 거래과세 | taxation on transaction |
| 거래단계 | stage of transaction |
| 거래명세서 | specification on transaction |
| 거래세 | tax of transaction |
| 거래순이익률방법 | transactional net margin method |
| 거래시기 | time of transaction, tax point |
| 거래장소 | transaction place |
| 거래징수 | collection over transactions, charging in transaction |
| 거래징수의무자 | person liable for collection over transactions |
| 거소 | place of residence |
| 거주자 | resident |
| 거주지국과세방식 | subject-to-tax approach |
| 거주지주의 | residence principle |
| 거증책임 | burden of proof |
| 거짓으로 기재한 근로소득원천징수영수증의 발급 등 | issuance, etc. of withholding receipts of earned income entered falsely |
| 건설계약 | construction contract |
| 건설업 | construction industry |
| 건설자금이자 | interest related to loan for construction, capitalised interest |
| 건설중인자산 | construction in progress |
| 건설형 공사계약 | construction contract |
| 결산 | sattlement of accounts |
| 결산재무제표 | closing financial statements |
| 결산조정 | tax adjustments in return, closing adjustment |
| 결산확정일 | settlement date of final account |
| 결손금 | losses, deficit |
| 결손금소급공제 | loss carryback, carryback of deficit |
| 결손금의 소급공제 | carryback of deficit |
| 결손금의 이월공제 | carryover of deficit |
| 결손금의 이월공제 | |
| 결손금처리계산서 | statement of disposition of deficit |
| 결손금통산 | sum total of the amount of deficit |
| 결손보전 | set－off losses |
| 결손처분 | deficits disposal |
| 결정 | determination |
| 결정 | decision |
| 결정과 경정 | decisions and rectification |
| 결정세액 | determinated tax amount |
| 결정소득금액 | determinated taxable income |
| 결정통지 | notice of determination |
| 결제옵션 | settlement option |
| 결합재무제표 | combined financial statements |
| 경감세율 | reduced tax rate |
| 경과규정 | transition rule |
| 경락 | auctioning |
| 경로우대공제 | senior incentive deduction |
| 경매 | auction |
| 경업금지의무 | prohibition of competitive transaction |
| 경영성과 | management performance |
| 경정 | reassessment |
| 경정결정 | determination of reassessment |
| 경정청구 | claim for reassessment / rectification |
| 경정청구권 | claim of reassessment |
| 경조금 | expenditure for congratulations and condolences |
| 계산서 | tax invoice |
| 계산서제출불성실가산세 | |
| 계산서합계표 불성실가산세 | |
| 계속기록법 | Perpetual inventory method |
| 계속기업 | going concern |
| 계속성 | consistency |
| 계약수익 | contract revenue |
| 계약원가 | contract cost |
| 고가매입 | expensive purchase |
| 고가양도 | transfer at higher price than market price |
| 고가주택 | high－grade house |
| 고급오락장 | high－class amusement place |
| 고급주택 | |
| 고발 | complaint |
| 고발전치주의 | principle of indispensable accusation |
| 고소 | accusation |
| 고시 | notice |
| 고시가격 | fixed price |
| 고용계약 | contract of employment |
| 고용창출투자세액공제 | |
| 고용창출투자세액공제 | |
| 고유목적사업 | essential business |
| 고유목적사업준비금 | reserve fund for essential business, reserve funds for proper purpose business |
| 고유번호 | identification number |
| 고정비 | fixed cost |
| 고정사업장 | permanent establishment (PE), fixed place of business |
| 고지세액 | tax amount of notice |
| 골프장 | |
| 골프회원권 | right of golf membership |
| 공고 | public announcement |
| 공공단체 | public entity |
| 공공법인 | public corporation |
| 공공보조금 | public subsidy |
| 공공사업비 | expenditure for public works |
| 공공요금 | public utility charges |
| 공공재 | public goods |
| 공과금 | duty |
| 공급가액 | value of supply |
| 공급대가 | amount of supply |
| 공급시기 | time of supply |
| 공급의제 | deemed supply |
| 공급장소 | supply place |
| 공동경비의 손금불산입 | non－inclusion of joint expenses |
| 공동면허 | common license |
| 공동사업 | a joint enterprise |
| 공동사업자 소득세부과 | levying income tax on a place of joint businessmen |
| 공동사업자의 소득세부과 | levying income tax on a place of joint businessmen |
| 공동사업합산과세 | aggregate taxation of joint business |
| 공동상속 | joint inheritance |
| 공동세방식 | joint taxation method |
| 공동소유 | joint ownership |
| 공동약정 | joint arrangement |
| 공동자산 | corporate assets |
| 공동지배 | joint control |
| 공동지배기업 | jointly controlled entity |
| 공동지배사업 | jointly controlled business |
| 공동지배자산 | jointly controlled asset |
| 공매 | public auction / sale |
| 공매보증금 | deposit for public auction |
| 공매의 중지 | suspension of public auction |
| 공매참가의 제한 | restriction of participating auction |
| 공사부담금 | customers' donation |
| 공사수익 | income on construction jobs |
| 공사완성기준 | completed construct basis |
| 공사원가 | construction cost |
| 공사진행기준 | percentage of completion basis |
| 공사채 | bond and debenture |
| 공소 | public prosecution |
| 공소시효 | prosecution prescription |
| 공소시효에 관한 특례 | period of prescription of public prosecution |
| 공시 | public announcement |
| 공시송달 | conveyance by public announcement |
| 공시지가 | publicly notified price |
| 공업소유권 | industrial property |
| 공유 | joint ownership |
| 공유물 | common property |
| 공유지분 | joint－owership portion |
| 공익목적 출연재산의 과세가액 불산입 | non-inclusion, etc. in taxable value of property contributed to public service corporation, etc. |
| 공익법인 등의 출연재산에 대한 상속세 과세가액 불산입 | non-inclusion of property contributed to public service corporation, etc. in taxable value of inherited property |
| 공익사업용 토지 | land for public work |
| 공익성기부금 | public contribution |
| 공익신탁 | trust for public benefit |
| 공인회계사 | certified public accountant |
| 공인회계사법 | Certified Accountant Law |
| 공장입지기준면적 | |
| 공장재단 | factory foundation |
| 공정가치 | fair value |
| 공정가치위험회피회계 | fair value hedge accounting |
| 공제대상배우자 | qualified spouse for deduction |
| 공제법 | subtraction method |
| 공제사업 | mutual－aid project |
| 공증 | authentication |
| 공채 | public debts, public bonds |
| 공채이자 | interest on public bonds |
| 공탁 | |
| 공탁 | deposit |
| 공통매입세액 | common input tax |
| 공통매입세액의 계산 | calculation of common input tax amounts |
| 공통손금 | common loss |
| 공통손익 | common gain or loss |
| 공통익금 | common gain |
| 공통필요경비 | common necessary expense |
| 공평과세 | |
| 공포 | promulgation |
| 공항시설관리권 | management right of airport facilities |
| 과거근무원가 | past service cost |
| 과납금 | overpayment |
| 과대평가 | overestimation |
| 과료 | a police fine |
| 과료 | penalty |
| 과밀억제권역 | overpopulated constraint district |
| 과세가격 | taxable value |
| 과세가액 | taxable value |
| 과세객체 | object of taxation |
| 과세거래 | taxable transaction |
| 과세권 | right of taxation |
| 과세권자 | taxation subject |
| 과세기간 | taxable period |
| 과세기준일 | the basic date for taxation |
| 과세기준일 | |
| 과세단위 | unit of assessment |
| 과세당국 | tax authority |
| 과세대상 | object of taxation |
| 과세대상의 무제한성 | unlimitedness of taxable object |
| 과세대상의 제한성 | limitedness of taxable object |
| 과세문서 | taxable document |
| 과세물건 | object of taxation |
| 과세물건의 귀속 | attribution of taxation object |
| 과세물품 | taxable commodity |
| 과세사업 | taxable business |
| 과세소득 | taxable income |
| 과세연도 | tax year |
| 과세요건 | tax requisition |
| 과세요건명확주의 | clarity of tax law |
| 과세요건법정주의 | legality of taxation |
| 과세유형 | type of taxation |
| 과세유형의 전환 | transfer in taxation type |
| 과세유형전환 | transfer in type of taxation |
| 과세유흥장소 | taxable merrymaking place |
| 과세의 공평 | equity of taxation |
| 과세이연 | postponement of taxation |
| 과세자료 | document for taxation |
| 과세장소 | taxable place |
| 과세전적부심사 | review system of the legality before taxation |
| 과세주체 | taxation subject |
| 과세처분 | taxation |
| 과세처분의 무효 | invalidity of taxation |
| 과세처분의 취소 | annulment of taxation |
| 과세처분의 하자 | defect on taxation |
| 과세최저한 | tax threshold |
| 과세표준 | tax base |
| 과세표준과 세액 계산의 기본구조 | structure of calculation of tax base and tax amount |
| 과세표준신고기한 | due date of tax base return |
| 과세표준신장률 | expansion rate of tax base |
| 과세표준안분계산 | apportionment of tax base |
| 과세표준확정신고 | Tax returns |
| 과세형평과 합목적성의 원칙 | principle of equity in taxation and purposiveness |
| 과소신고가산세 | |
| 과소자본세제 | thin capitalization rules |
| 과실 | profits |
| 과실 | negligence |
| 과오납 | overpayment and erroneous payment |
| 과오납금 | erroneous payment |
| 과점주주 | controlling shareholder |
| 과징금 | penalty |
| 과태료 | A negligence fine |
| 관계기업 | associate |
| 관리회계 | managerial accounting |
| 관보 | official gazette |
| 관세 | tariff, customs, custom duties |
| 관세법 | customs law |
| 관세사 | customs house broker |
| 관세율 | tariff rate |
| 관세율표 | tariff tax table |
| 관세환급제도 | customs refund system |
| 관습법 | common law |
| 관할 | jurisdiction, competence |
| 관할세무서 | competent tax office |
| 관허사업 | licensed business |
| 관허사업의 제한 | restriction of licensed business |
| 광고선전비 | advertising expense |
| 광구 | mine concession, mine lot |
| 광업 | mining |
| 광업권 | mining right |
| 광업재단 | mining foundation |
| 광의의 배분 | |
| 광의의 조세포탈 | tax evasion in a broad sense |
| 광의의 징수처분 | collection disposition in a broad sense |
| 교부금 | grant |
| 교부송달 | personal service, delivery |
| 교부의무자 | obligator of tax invoice delivery |
| 교부청구 | request for delivery, request for share distribution |
| 교육비공제 | school expense tax credit |
| 교육세 | education tax |
| 교육용역 | educational service |
| 교제비 | entertainment and social expenses |
| 교통·에너지·환경세 | transportation, energy, environ－ ment tax |
| 교환계약 | barter contract |
| 교환사채 | exchangeable bond |
| 구매확인서 | confirmation of purchase |
| 구분경리 | seperate accounting |
| 구상권 | right of indemnity |
| 구상무역 | compensation trade |
| 구상채권상각충당금 | allowances to redeem claims for indemnity |
| 구조조정 | restructuring |
| 국가공동상속설 | theory on coinheritance of nation |
| 국경세조정 | border tax adjustment |
| 국고보조금 | government subsidies |
| 국고적 조세 | treasury tax |
| 국내사업장 | domestic business place |
| 국내원천소득 | domestic source income |
| 국민주택 | citizen's house |
| 국민주택건설용지 | building plot for citizen's house |
| 국방헌금 | contribution of national defense |
| 국세 | national tax |
| 국세기본법 | The Basic Law for National Taxes |
| 국세부과 | levy of national tax |
| 국세부과원칙 | principle to levy on national tax |
| 국세소멸시효 | extinctive prescription of national tax |
| 국세심사위원회 | Review Committee for National Tax Appeal |
| 국세심사청구제도 | system of national tax appeal |
| 국세우선권 | priority of national taxes |
| 국세우선징수권 | priority of national taxes |
| 국세징수권소멸시효 | extinctive prescription of national tax |
| 국세징수권의 소멸시효 | extinctive prescription of national tax collection |
| 국세징수법 | The National Tax Collection Law |
| 국세징수법 | |
| 국세징수의 예 | applying correspondingly to national tax collection |
| 국세청 | National Tax Service |
| 국세청장 | commissioner |
| 국세체납정리위원회 | national tax nonpayment readjust－ment committee |
| 국세체납처분 | disposition for failure in tax payment |
| 국세체납처분→국세강제징수 | |
| 국세체납처분기관 | |
| 국세체납처분기관 | |
| 국세환급가산금 | additional dues on tax refund |
| 국세환급가산금 | |
| 국세환급금 | tax refund |
| 국세환급금통지서 | tax refund remittance notice |
| 국외사업장 | foreign establishment |
| 국외소득면제법 | exemption method |
| 국외원천소득 | foreign source income |
| 국외자산양도소득금액 | amount of capital gains on disposal of foreign assets |
| 국외지배주주 | foreign controlling shareholder |
| 국외특수관계인 | foreign related party |
| 국제거래 | international transaction |
| 국제관습법 | customary international law |
| 국제법 | international law |
| 국제이중과세 | international double taxation |
| 국제입찰하도급납품업 | international tender sub con－tract supply |
| 국제적 탈세 | international tax evasion |
| 국제조세조정에 관한 법률 | Law for Coordination of International Tax Affairs |
| 국채 | national bond |
| 군납면제 | tax exemption for supply of goods the military |
| 권리 | rights |
| 권리구제제도 | remedy for violation of private right |
| 권리금 | premium |
| 권리능력 | capacity of enjoyment of rights |
| 권리의무확정주의 | settlement principle of rights / claims and obligations |
| 권리주체 | subject of rights |
| 권리증 | certificate of title |
| 권리취득 | acquisition of right |
| 권리확정주의 | principle of settlement of rights |
| 권한 있는 당국 | competent authority |
| 귀속 | attribution |
| 귀속소득 | imputed income |
| 귀속시기 | imputed time |
| 귀속주의 | attributable income principle |
| 귀착 | incidence |
| 균등분 | on per capita rate |
| 균등상각법 | straight line method |
| 균형예산 | balanced budget |
| 근거과세 | documentary taxation |
| 근거과세의 원칙 | principle of documentary / well-founded taxation |
| 근로소득 | wage and salary income, employment income |
| 근로소득간이세액표 | withholding income tax table |
| 근로소득공제 | earned deduction of necessary expenses |
| 근로소득금액 | amount of employment income |
| 근로소득세액공제 | tax credit for wage and salary income |
| 근로소득지급명세서 | earned income payment record |
| 근로소득지급시기의제 | imputed time of payment of earned income |
| 근로장려금 | Earned Income Subsidy |
| 근로장려세제 | Earned Income Tax Credit; EITC |
| 근속연수 | continuous service year |
| 근저당 | fixed collateral |
| 금반언의 원칙 | principle of estoppel |
| 금양임야 | |
| 금융리스 | financing lease |
| 금융부채 | financial liability |
| 금융상품 | financial instruments |
| 금융소득 | financial income |
| 금융소득종합과세 | aggregate taxation on financing income |
| 금융실명거래및비밀보장에관한법률 | law of real name financial transaction |
| 금융자산 | financial assets |
| 금융자산소득 | income of financial assets |
| 금융재산 | financial property |
| 금융재산 상속공제 | inheritance deductions of financial property |
| 금융지주회사 | financial holding company |
| 금전납부 | payment in money, cash payment |
| 금전등록기 | cash register |
| 금전무상대출 등에 따른 이익의 증여 | donation of profits following gratuitous loan, etc. of money |
| 금지금 | ingot gold observing regular from and degree of purity |
| 금품 수수 및 공여의 죄 | receiving and granting money or other valuables |
| 급료·임금 | salaries and wages |
| 급여채권의 압류제한 | restriction on seizure of salaries |
| 기각 | dismissal |
| 기간 | period |
| 기간과세 | principle of period taxation |
| 기간세 | period tax |
| 기간손익계산 | periodical accounting of profit and loss |
| 기계장치 | machinery and equipment |
| 기관투자자 | institutional investor |
| 기능통화 | functional currency |
| 기대가치 | expected value |
| 기말재고자산 | ending inventory assets |
| 기본공제 | basic deduction |
| 기본주당이익 | basic earnings per share |
| 기본통칙 | general rule |
| 기부금 | donation |
| 기부금세액공제 | tax credit of donation |
| 기부금영수증등 불성실가산세(법인세) | |
| 기부금영수증불성실발급가산세 | additional tax |
| 기부금의 범위 | scope of contribution |
| 기부채납 | contributed acceptance |
| 기소 | indictment |
| 기속력 | binding force |
| 기수시기 | consummated time |
| 기술연구단체 | technical research corporation |
| 기업결합 | combination of enterprise |
| 기업구조조정 | corporate restructuring |
| 기업인수합병 | merger and acquisition |
| 기업합병 | merger |
| 기업회계기준 | financial accounting standards |
| 기업회계의 존중 | respect for corporate accounting |
| 기업회계존중의 원칙 | principle of respect for business(corporate) accounting |
| 기여분 | contribution part |
| 기장 | book－keeping |
| 기장불성실가산세 | penalty on failure to keep adequate records |
| 기장세액공제 | register tax credit |
| 기준경비율 | basic expense rate, standard and simplifed expense rate |
| 기준내용연수 | standard durable years |
| 기준시가 | standard market price |
| 기준조사 | standard survey |
| 기준환율 | the basic exchange rate |
| 기증자 | donor |
| 기초가액 | basic price |
| 기초공제 | basic deductions |
| 기타소득 | other income |
| 기타소득금액 | amount of other income |
| 기타포괄손익누계액 | accumulated other comprehensive in |
| 기한 | due date, deadline |
| 기한 후 신고 | tax return after due date |
| 기한내신고 | tax return within due date |
| 기한의 특례 | |
