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법인세법상 내국법인 개념과 판단요소에 관한문제점과 개선방안-법원판례와 조세심판원 결정사례 중심으로-
김진우;
윤태화
Article
Issue Date
2021
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세무학연구, v.38, no.4, pp.293 - 321
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한국세무학회
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Yoon, Tae Hwa
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