Basics of Tax Law
 |
Description
Book Introduction
Easy to understand explanation
Basic concepts and structure of our country's tax law
Taxes are closely related to our lives, so tax laws, which are laws regarding taxes, are also very important.
These tax laws are so complex and extensive, and are revised every year, that even the most seasoned tax expert has difficulty keeping up with all the details that are revised every year.
However, tax law, like other laws, has basic concepts and fundamental structures, so understanding these is essential.
This book is a guide that introduces the basic contents of our country's tax law.
Part 1 introduces the general contents of tax law, and Parts 2 to 4 cover the basics of income tax, corporate tax, and value-added tax, which are representative tax types in Korea.
We will examine in detail the key issues, such as the types of taxes, taxpayers, and tax base calculation methods, for each tax category.
Basic concepts and structure of our country's tax law
Taxes are closely related to our lives, so tax laws, which are laws regarding taxes, are also very important.
These tax laws are so complex and extensive, and are revised every year, that even the most seasoned tax expert has difficulty keeping up with all the details that are revised every year.
However, tax law, like other laws, has basic concepts and fundamental structures, so understanding these is essential.
This book is a guide that introduces the basic contents of our country's tax law.
Part 1 introduces the general contents of tax law, and Parts 2 to 4 cover the basics of income tax, corporate tax, and value-added tax, which are representative tax types in Korea.
We will examine in detail the key issues, such as the types of taxes, taxpayers, and tax base calculation methods, for each tax category.
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index
Part 1: General Tax Law
Lecture 1: Tax Law and Tax Legal Relations (1) ················································3
1.
What is Tax? / 4
2.
Tax Law Relations / 7
3.
Taxation Law and the Court of Taxation / 8
Lecture 2: Tax Law and Tax Legal Relations (2) ·················17
1.
Tax Law Interpretation Methods / 18
2.
Principle of Substantive Taxation / 23
Lesson 3 Tax Obligations (1) ················································31
1.
Establishment of Tax Obligation / 32
2.
Determination of Tax Liability / 40
Lesson 4 Tax Obligations (2)··················49
1.
Extinction of Tax Liability / 50
2.
Other Tax Obligation Issues / 55
Lecture 5: Protection of Taxpayer Rights (1)··················63
1.
Tax Investigation / 64
2.
Preemptive Relief Procedure / 73
Lecture 6: Protection of Taxpayer Rights (2) 81
1.
Post-mortem Relief Procedures / 82
2.
Correction claim / 97
Part 2 Income Tax
Lesson 7 Income Tax (1)····························································105
1.
Basic Structure of Income Tax / 106
2.
The Concept of Income / 108
3.
Taxpayer / 113
Lesson 8 Income Tax (2) ················································121
1.
Interest income / 122
2.
Dividend Income / 125
3.
Business income / 128
4.
Earned Income / 132
5.
Pension Income / 134
6.
Other income / 135
Lesson 9 Income Tax (3) ·····························································143
1.
Comprehensive Income / 144
2.
Retirement Income / 150
3.
Capital gains / 151
Part 3 Corporate Tax
Lecture 10 Corporate Tax (1)·····················157
1.
Corporations and Shareholders / 158
2.
The Concept of Income / 162
3.
Tax Adjustment / 165
Lecture 11 Corporate Tax (2) ·····························································175
1.
Earnings / 176
2.
Palm / 186
Lecture 12 Corporate Tax (3) ·····························································203
1.
Timing of Profit and Loss / 204
2.
Denial of Unfair Act Calculation / 210
Part 4 Value Added Tax
Lesson 13 Value Added Tax (1) ············································223
1.
The Structure of Value-Added Tax / 224
2.
Sales Tax and Purchase Tax / 227
Lesson 14 Value Added Tax (2) ········································239
1.
Business Registration / 240
2.
Tax Invoice / 246
Lesson 15 Value Added Tax (3) ········································································257
1.
Small Business Rates and Tax Exemptions / 258
2.
Taxation Principles of the Consumer Country / 269
· Search / 275
Lecture 1: Tax Law and Tax Legal Relations (1) ················································3
1.
What is Tax? / 4
2.
Tax Law Relations / 7
3.
Taxation Law and the Court of Taxation / 8
Lecture 2: Tax Law and Tax Legal Relations (2) ·················17
1.
Tax Law Interpretation Methods / 18
2.
Principle of Substantive Taxation / 23
Lesson 3 Tax Obligations (1) ················································31
1.
Establishment of Tax Obligation / 32
2.
Determination of Tax Liability / 40
Lesson 4 Tax Obligations (2)··················49
1.
Extinction of Tax Liability / 50
2.
Other Tax Obligation Issues / 55
Lecture 5: Protection of Taxpayer Rights (1)··················63
1.
Tax Investigation / 64
2.
Preemptive Relief Procedure / 73
Lecture 6: Protection of Taxpayer Rights (2) 81
1.
Post-mortem Relief Procedures / 82
2.
Correction claim / 97
Part 2 Income Tax
Lesson 7 Income Tax (1)····························································105
1.
Basic Structure of Income Tax / 106
2.
The Concept of Income / 108
3.
Taxpayer / 113
Lesson 8 Income Tax (2) ················································121
1.
Interest income / 122
2.
Dividend Income / 125
3.
Business income / 128
4.
Earned Income / 132
5.
Pension Income / 134
6.
Other income / 135
Lesson 9 Income Tax (3) ·····························································143
1.
Comprehensive Income / 144
2.
Retirement Income / 150
3.
Capital gains / 151
Part 3 Corporate Tax
Lecture 10 Corporate Tax (1)·····················157
1.
Corporations and Shareholders / 158
2.
The Concept of Income / 162
3.
Tax Adjustment / 165
Lecture 11 Corporate Tax (2) ·····························································175
1.
Earnings / 176
2.
Palm / 186
Lecture 12 Corporate Tax (3) ·····························································203
1.
Timing of Profit and Loss / 204
2.
Denial of Unfair Act Calculation / 210
Part 4 Value Added Tax
Lesson 13 Value Added Tax (1) ············································223
1.
The Structure of Value-Added Tax / 224
2.
Sales Tax and Purchase Tax / 227
Lesson 14 Value Added Tax (2) ········································239
1.
Business Registration / 240
2.
Tax Invoice / 246
Lesson 15 Value Added Tax (3) ········································································257
1.
Small Business Rates and Tax Exemptions / 258
2.
Taxation Principles of the Consumer Country / 269
· Search / 275
GOODS SPECIFICS
- Date of issue: July 25, 2025
- Page count, weight, size: 288 pages | 152*225*20mm
- ISBN13: 9788920053528
- ISBN10: 8920053529
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