JOURNAL
JOURNAL

JOURNAL

실천경영연구


09-1-029-2014 납세자의 비영업대금 이의신청 판례에 관한 연구

This study concentrates on the interest of non-business loan tax levied on taxpayers by the
legality before taxation.
to tax assessment by taxing authority and applied for review of legality before taxation. Review
system of legality before taxation is the ex-ante relief system protecting taxpayers' right and
interests from unfair national taxation, whereby taxing authority notifies the preliminary taxation
assessments to taxpayers before tax invoice so as to give an opportunity for taxpayers to apply
for legality review and get correction, if entitled to any. A study actually deals with the case
whereby taxpayer protested to tax assessment by taxing authority and applied for review of
legality before taxation.?

 

Key Words : Interest of Non-business Loan Tax, Taxpayers, Apply for Legality