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세법의 위헌결정에 따른 납세자의 권리구제 : The Relief of the taxpayer`s rights based on the decision of the constitutional violation of tax law
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- Authors
- Advisor
- 이창희
- Issue Date
- 2007
- Publisher
- 서울대학교 대학원
- Keywords
- 違憲決定 ; he decision of the consitutional violation ; 遡及效 ; retroactivity ; 租稅法律主義 ; the principle of representation taxation ; 國稅基本法 ; the National Tax Basic Act ; 重大明白性 ; the prima facie evidence ; 不當利得返還請求 ; the claims of the unfair income refund ; 公定力 ; the presumed validity of an governmental action ; 更正請求 ; the return-amending claim ; ?束力 ; the binding power
- Description
- 학위논문(박사)--서울대학교 대학원 :법학과,2007.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000044975
https://hdl.handle.net/10371/23079
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