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4 research outputs found

Principle of Substance Over Form and Recharacterization of Transaction ―Regarding the Interpretation of Fundamental Law of National Taxation Art. 14

Author: null 송동진
null 전병욱
Publication venue: Tax Law Association
Publication date: 01/04/2013
Field of study

A study on the concept of acquisition in the Local Tax Act and in tax law as being part of civil law

Author: 김태호
김현석
송동진
원정숙
이동식
정지선
Publication venue: 'Law Research Institute, University of Seoul'
Publication date
Field of study

A Study on Taxation in Transactions Using Another Person’s Name

Author: 송동진
이동식
이동식
이중교
이중교
정승영
정승영
Publication venue: 'Law Research Institute, University of Seoul'
Publication date
Field of study

Trends and Issues of Recent Court Rulings Related to Substance-over-Form Rule

Author: Mead Joseph W.
김천수
송동진
윤지현
전욱
황남석
Publication venue: 'Tax Law Association'
Publication date
Field of study

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