ScholarWorks@Hanyang University: Oh, Yoon

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Oh, Yoon (오윤)

SCHOOL OF LAW (SCHOOL OF LAW)

Research Area: 세법

Tel 02-2220-2777
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조세회피:5||advance ruling:4||원천지주의:3||수익적 소유:3||source approach:3||tax avoidance:3||부가가치세:3||거주지주의:3||재산세:2||tax jurisdiction:2||ax:2||property tax:2||basic ruling:2||tax treaties:2||실질과세:2||조세조약:2||조세포탈:2||regulation:2||조세형평성:2||Kaesong Industrial Complex:2||residence:2||조세회피수단:2||residence approach:2||엔화스왑예금:2||연결납세:2||종합부동산세:2||investment:2||BEPS:2||주식대차거래:2||resident:2||burden of proof:2||중립성:2||개별소비세:2||Vertrauensschutz:2||exemption method:2||retrospective effect:2||거주자:2||exit tax:2||채권할인액:2||neutrality:2||출국세:2||Dual Income Taxation:2||source:2||포괄적 과세조항:2||골드뱅킹:2||foreign tax credit method:2||BEPS Project:2||combined real property tax:2||항구적 주거:2||aggressive tax planning:2||golf course:2||Agreement on Prevention of Double Taxation of Income:2||domestic tax laws:2||preserved land:2||Beneficial Ownership:2||국내세법:2||tax evasion:2||Tax Avoidance:2||individual excise tax:2||commentaries:1||comprehensive income:1||comprehensive provision for a class of income:1||conglomerate:1||consolidated tax return:1||controlled foreign corporation:1||conversion point:1||corporate exit tax:1||corporate inversion:1||corporate tax:1||credit card:1||deemed gift:1||destination principle:1||digital service tax:1||dual income taxation:1||duty of care:1||economic substance:1||efficiency:1||equality principle:1||equivalence:1||excess business holding:1||exchange of tax information:1||foreign source income taxation:1||foreign tax credit:1||function:1||general antiavoidance rule:1||gold banking:1||half year rule:1||hybrid financial products:1||income tax:1||inheritance tax:1||input tax credit:1||international tax avoidance:1||loss carryforward:1||market value of the borrowing interest rate:1||minimum tax:1||national health insurance contribution:1||net operating loss:1||new leading industry:1||notice of income attribution:1||original tax concept:1||participation exemption:1||penalty tax:1||permanent address:1||permanent home:1||place of supply of services:1||principle of enumeration of income:1||principle of substantial taxation:1||prior filing rule:1||private funded highway:1||public interest corporation:1||repudiation of wrongful calculation provisions:1||residencebased taxation:1||residency:1||residents’ judgment:1||residual profit split method:1||restructuring:1||reverse charge:1||risk:1||selfdealing:1||specific antiavoidance rule:1||stepup basis:1||stock lending:1||substance over form:1||substance over form rule:1||substantive attribution:1||substantive ownership:1||tax amnesty:1||tax credit:1||tax haven:1||tax invoice:1||tax provision on comrensive income:1||tax shelter:1||tax shelter disclosure rule:1||taxable unit:1||title trust:1||transfer of corporate residence:1||transfer price:1||treaty abuse:1||voting stock:1||yen swap deposit:1||가산세:1||개별적 조세회피방지규정:1||개성공업지구:1||거주성:1||거주자 판단:1||거주지:1||결손금:1||경영참여소득면제:1||경제적실질원칙:1||고유개념:1||골프:1||골프장:1||공격적 조세회피:1||공격적조세회피:1||공매도:1||공익법인:1||과세관할권:1||과세단위:1||구조조정:1||국민건강보험료:1||국외소득면제방법:1||국외원천소득과세:1||국외투자기구:1||국제조세회피:1||금융소득:1||금융정보:1||기능:1||기본통칙:1||기업집단:1||기타소득:1||납세협력비용:1||내국민대우:1||내부거래:1||내재손실:1||능률성:1||대리납부:1||등가성:1||디지털서비스세:1||매입세액공제:1||명의신탁:1||민자도로 후순위차입금:1||반년기준:1||법인 거주지 이전:1||법인 출국세:1||법인도치:1||법인세:1||보조금:1||부당한 행위:1||부당행위계산부인규정:1||부정한 행위:1||부채와 자본의 구분:1||사업구조재편:1||사전결정:1||사전신고제도:1||상속세:1||세금계산서:1||세법해석사전답변:1||세액공제:1||소급효:1||소득금액변동통지:1||소득세:1||소비지국과세원칙:1||신뢰보호:1||신성장동력:1||신용카드:1||실질 귀속:1||실질과세원칙:1||실질소유:1||실질우위원칙:1||실질적 소유:1||열거주의:1||예규:1||외국납부세액공제:1||외국납부세액공제방법:1||용역의 공급장소:1||원천지:1||원형보전지:1||위험:1||유사성 기준:1||유형별 포괄규정:1||응능부담원칙:1||의결권주식:1||이원적 소득세:1||이원적 소득세제:1||이원적소득세제:1||이월결손금:1||이전가격:1||이중과세방지합의서:1||일반적 조세회피방지규정:1||일반적 조세회피방지규정(GAAR):1||입증책임:1||입증책임제도:1||자기내부거래:1||자본거래과세:1||자본소득:1||자본소득과세:1||자본이득:1||자본이득세:1||자본자산:1||잔여이익분할법:1||장부가액 상향조정:1||전자세금계산서:1||전환시점:1||정상가격:1||조세:1||조세감면:1||조세사면:1||조세정보교환:1||조세피난처:1||조세회피 혐의거래 신고제도(Tax Shelter Disclosure Rule):1||조세회피방지규정:1||조약 남용:1||조약남용:1||종합과세:1||주석:1||주식교환:1||주식양도소득:1||주의의무:1||증권거래세:1||증여의제:1||지하경제:1||질의회신제도:1||집합투자기구:1||집합투자세제:1||차입이자율의 시가:1||초과지분보유:1||최소세율:1||탈세:1||통상규범:1||투자:1||파생상품양도소득:1||평등원칙:1||포괄적 소득:1||피지배외국법인:1||합병:1||합자조합:1||해외금융계좌:1||혼성금융상품:1||Builtin Loss:1||Capital Asset:1||Capital Gain:1||Capital Income Tax:1||Capital Transaction Taxation:1||Collective Investment Vehicle:1||Comprehensive real estate holding tax:1||Consolidated Tax Return:1||Derivatives transfer income:1||Domestic Tax Law:1||Electoric tax invoice:1||Equality on taxation:1||Financial Income:1||Financial information:1||Foreign Financial Account:1||GAAR:1||Global Taxation:1||Golf:1||Individual consumption tax:1||Internal Transaction:1||Limited Partnership:1||Merger:1||National Treatment:1||Other income:1||Overseas Investment Vehicle:1||Property tax:1||Securities Transaction Tax:1||Share Exchange:1||Short sale:1||Similarity Comparison:1||Stock transfer income:1||Subsidy:1||Substance over Form:1||Substantial Ownership:1||Tax Evasion:1||Tax Treaty:1||Tax compliance costs:1||Tax equity:1||Tax preferences:1||Taxation of Collective Investment Vehicle:1||Trade Rules:1||Treaty Abuse:1||Underground economy:1||Unfair activity:1||Unjust activity:1||VAT:1||Value Added Tax:1||Value added tax:1||abilitytopay rule:1||advance rulings:1||antitax avoidance provision:1||arm’s length price:1||beneficial ownership:1||bond discount:1||business restructuring:1||capital gain tax:1||capital income:1||classification between debt and equity:1||

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