Results 191 to 200 of about 990 (268)

Review of the Effect of Submitting ‘Tax Return’ in Relation to Fixation of Tax Liability under the Inheritance Tax and Gift Tax Act

The Justice
Minjoon Park
exaly   +2 more sources

A Review on Inheritance Tax and Gift Tax Focusing on Deductions and Coherence with Property-related Taxes

The Korean Association of Space and Environment Research, 2021
Joon Park
openaire   +2 more sources

The Main Issues of Recent Taxation Related to the Application of the Market Price of Real Estate under the Inheritance and Gift Tax Law

Wonkwang University Legal Research Institute, 2023
The basic structure of the assessment of property under the current inheritance and gift tax law is a simple one in which it is based on the market price, but in cases where it is impracticable to calculate the current market price, complementary ...
Jeong-Ran Lee
semanticscholar   +1 more source

Contours of a Modern Inheritance and Gift Tax

Intertax, 2006
exaly   +3 more sources

A Study on the Improvement of Insurance Taxation System: Focusing on Inheritance and Gift Tax Law

KOREAN SOCIETY OF TAX LAW, 2023
The hometown love donation system was introduced this year. The system is based on the Japan's hometown tax payment system(so-called ‘Furusato Nouzei System’).
Youngik Kil
semanticscholar   +1 more source

The Effect of Changes in Accounting Environment on Sales Classification of Related Party Transactions: Focusing on the Adoption of Articles 45-3 in the Inheritance Tax and Gift Tax Law

THE KOREAN TAX ASSOCIATION, 2023
This paper examines whether changes in the arbitrary account classification of related party transactions occur according to changes in the accounting environment.
Boyoung Kim
semanticscholar   +1 more source

Legality of appraisal for market price evaluation of non-residential real estate under the Inheritance Tax and Gift Tax Act: Focusing on the 2021 Guhap 80889 ruling sentenced on March 10, 2023 by the Seoul Administrative Court

KOREAN SOCIETY OF TAX LAW, 2023
Non-residential real estate (called “Little Building”) is difficult to calculate the market price, unlike apartment houses where the market price can be easily found.
Seung-Yeon Joo
semanticscholar   +1 more source

Taxation of Inheritance Type Trusts under the Current Inheritance and Gift Tax Act

Seoul Tax Law Review
Namseok Hwang
openaire   +2 more sources

A Study on the Improvement of Insurance Taxation System - Focusing on Inheritance and Gift Tax Law -

KOREAN SOCIETY OF TAX LAW, 2022
Insurance contracts go beyond the main function of insurance and have the nature of similar financial products such as deposits, savings, and funds, through which they are used as a means of transfer of wealth between families and the uptake of property.
Seungbeom Baek, B. Kim
semanticscholar   +1 more source

Policy Note: Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries

Intertax, 2022
Net wealth taxes are one of the most controversial topics in taxation. Strained government finances due to the Covid-19 pandemic and the increasing inequality in the distribution of wealth are fuelling this debate. While some countries (especially France:
Anna-Maria Anderwald, Rainer Niemann
semanticscholar   +1 more source