Open AccessA Study on the Application of Substance-over-Form Doctrine for Determination of Substantial Buyer and Seller from Customs Perspective
Author(s) -
강정모
Publication year - 2017
Publication title -
tongsang beoblyul
Language(s) - English
Resource type - Journals
eISSN - 2765-5962
pISSN - 1598-4915
DOI - 10.36514/itl.2017..134.002
Subject(s) - perspective (graphical) , doctrine , business , law and economics , economics , law , political science , computer science , artificial intelligence