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실질과세의 원칙 -소득의 실질적 인식을 중심으로-

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이태로

Issue Date
1978
Publisher
서울대학교 법학연구소
Citation
법학, Vol.18 No.1, pp. 66-88
Keywords
조세정책법적효과경제적효과납세제도
ISSN
1598-222X
Language
Korean
URI
https://hdl.handle.net/10371/2931
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