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시가와 다른 양도에 대한 세법상의 효과 원문보기
(The) regulations on the transfers of which price is not determined by market price under the korean tax system

  • 저자

    권기환

  • 학위수여기관

    慶北大學校 大學院

  • 학위구분

    국내석사

  • 학과

    법학과 공법전공

  • 지도교수

  • 발행년도

    2004

  • 총페이지

    iv, 79p.

  • 키워드

    상속재산 시가 양도;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T10045540&outLink=K  

  • 초록

    In a market economy system, the pricing depends on traders'(buyer and seller) own will. There is no problem if the price is made by balance of the demand and the supply. But the traders who have intended purposes, for example tax avoidances, could make bad effect on the market system. Therefore the authority has a lot of methods to regulate intended trading. This study show the regulations on the transfers of which price is not made by market price under the korean tax system. For the effective regulations, we should make emphasis on the principle of equal taxation. The principle that the condition and subject of taxation should be stipulated definitely harmonized with the principle of equal taxation.


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