Open AccessA Study on the Deduction of Input Tax Amount related to the Excluded Transaction under the Korean VAT Act: Review on a Supreme Court Decision
Author(s) -
Kim Seok Hwan
Publication year - 2013
Publication title -
hongig beobhag/hong'ig beobhag
Language(s) - English
Resource type - Journals
ISSN - 1975-9576
DOI - 10.16960/jhlr.14.1.201302.867
Subject(s) - supreme court , tax deduction , law , database transaction , tax court , law and economics , economics , political science , business , tax reform , state income tax , computer science , database , gross income , taxpayer