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贈與擬制에 관한 硏究 : 資本去來를 통한 財産移轉을 中心으로
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- Authors
- Advisor
- 이창희
- Issue Date
- 2003
- Publisher
- 서울대학교 대학원
- Keywords
- 증여의제 ; Fictitious donation ; 완전포괄주의 ; Aggregate inheritance-gift tax system ; 조세법률주의 ; Principle of no taxation without law ; 조세평등주의 ; Equality of tax burden principle ; 실질과세원칙 ; Substance-over form
- Description
- 학위논문(석사)--서울대학교 대학원 :법학과,2003.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000059591
https://hdl.handle.net/10371/23767
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