한자 : 贈與擬制
영어 : deemed donation

The Scope and Limit of the Deeming and Presuming Provisions under the Korean Inheritance and Gift Tax Act

조세법연구 | 16 | 1 | 2010 | 법학

The Scope and Limit of the Deeming and Presuming Provisions under the Korean Inheritance and Gift Tax Act

조세법연구 | 16 | 1 | 2010 | 법학

A Study on Stock in Nominal Trust and Taxation of Acquisition Taxes ―With a focus on Supreme Court Judgment on 2009Du21369―

조세법연구 | 17 | 3 | 2011 | 법학

Review of 2011 Inheritance Tax and Gift Tax Law Cases

조세법연구 | 18 | 1 | 2012 | 법학

A Study on the Deemed Gift Taxation on Stock Trusted Nominally

경영교육연구 | 27 | 1 | 2012 | 경영학