ScholarWorks@SUNGKYUNKWAN UNIVERSITY: LEE, JUN BONG

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LEE, JUN BONG (이준봉)

Law School

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Tel
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조세포탈:3||tax evasion:2||tax fraud:2||source country:2||탈세:2||원천지국:2||위법비용:2||경제적 실질:2||Deficiency dividend:1||Double Jeopardy:1||Economic substance:1||Family company:1||GAAP:1||GAAS:1||Hybrid Mismatch/Hybrid Entities/Reverse Hybrid Entities/Participation Exemption/Hybrid Transfer/Dual Resident/Substitute Payment/Imported Hybrid Mismatch/Ordinary Income/Structured Arrangements:1||Income transaction:1||Personal holding company tax:1||Prohibition of Excessive Infringements:1||Search and Seizure Warrant:1||Self Incrimination Privilege:1||Step transaction doctrine:1||Tax Criminal Procedures:1||Tax Fraud:1||Tobacco consumption tax / collectionexempt removal / tax liability / creation of tax liability / premises of manufacturer / bonded area / deferral of collection:1||acquisition costs:1||administrative fines:1||affirmative act:1||allinclusive share swap:1||antifragmentation rule:1||attribution of income:1||bandwidth tax:1||beneficial owner:1||bribes:1||civil penalties:1||civil penalty:1||conflicts of qualification:1||consideration:1||context:1||deductible expenses:1||delegation of legislation:1||digital presence:1||disposal of income:1||disposition fees for arrears:1||dispositions notice:1||distributing company:1||diverted profits tax:1||dividend:1||doctrine:1||domestic source:1||double nontaxation:1||double taxation:1||economic substance doctrine:1||equalization levy:1||expenses generally accepted as ordinary or directly related to profits:1||external audit report:1||fines:1||foreign direct investment:1||forfeited stocks:1||gift:1||illegal expense:1||illegal expenses:1||intent:1||invalidity:1||kickback:1||knowledgebased capital:1||limited tax rate:1||loss of revenue:1||materiality:1||minor fines:1||multilateral instrument:1||no crime:1||no law:1||no taxation&apos:1||notice of changes of income:1||offshore tax evasion:1||one Belt one road:1||payment:1||permanent establishment:1||property:1||public charges:1||public policy:1||publicinterest claims:1||rebate:1||rehabilitation claims:1||repudiation of wrongful calculations:1||residence country:1||restitution of unjust enrichment:1||royalty:1||sham transactions:1||stock borrower:1||stock lender:1||stock lending agreement:1||surcharges:1||switchover rule:1||tax avoidance:1||tax saving:1||tax treaty interpretation:1||the Korean Accounting Standard Board:1||the other outflows from the company:1||unregistered patent:1||use:1||withholding:1||‘no law:1||가산금:1||가장거래:1||감사보고서:1||거주지국:1||결손배당:1||고의:1||고정사업장:1||공과금:1||공익채권:1||과료:1||과잉금지의 원칙:1||과징금:1||과태료:1||국내원천:1||균등화세:1||기타 사외유출:1||납세의무:1||뇌물:1||다자간 협약:1||단계거래의 원칙:1||담배소비세/미납세반출/납세의무/성립시기/제조장/보세구역/징수유예:1||당연무효:1||대가:1||대역폭세:1||동의배당:1||동족회사:1||디지털 현존:1||문맥:1||미등록 특허:1||배당:1||벌금:1||부당이득의 환수:1||부당행위계산 부인:1||분배회사:1||불리한 진술거부권:1||사용:1||사용료:1||사회질서:1||성질결정:1||세수의 일실:1||세원잠식과 소득이전:1||소득금액변동통지서:1||소득의 귀속:1||소득처분:1||손금:1||손익거래:1||수색 및   압수영장:1||수익적 소유자:1||실권주:1||역외탈세:1||영리법인:1||외국직접투자:1||원천징수:1||위임입법:1||이중과세:1||이중비과세:1||이중처벌:1||일대일로:1||일반적으로 용인되는 통상적인 비용:1||자본거래:1||재산:1||적극적 행위:1||전환 적용규정:1||절세:1||제한세율:1||조세범처벌절차:1||조세법률주의:1||조세조약의 해석:1||조세회피:1||죄형법정주의:1||주식대여약정:1||주식대여자:1||주식의 포괄적 교환:1||주식차용자:1||중대성:1||증여:1||지급:1||지식기반자본:1||징벌적 손해배상:1||체납처분비:1||취득원가:1||통고처분:1||파편화 방지규정:1||포괄적 증여:1||피지배 외국법인 세제:1||하이브리드 미스매치/하이브리드 실체/역하이브리드 실체/지분참여 소득공제/하이브리드 이전거래/이중 거주자/대체 지급금원/수입된 하이브리드 미스매치/통상소득/구조화 약정:1||한국회계기준원:1||헌법:1||회계감사기준:1||회계처리기준:1||회생채권:1||Accumulated earnings tax:1||회피이득세:1||BEPS(base erosion and profit shifting):1||CFC(controlled foreign companies) rules:1||Capital transaction:1||Comprehensive gift:1||Consent dividend:1||Constitution:1||Corporation:1||

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