select * from dic where 1 and substring(english,1,1)='R' and cate='s'ORDER BY id ASC 감면(減免; reduction and exemption)
감액손실(減額損失; reduction loss)
갱신(更新; renewal)
거소(居所; residence)
거주자(居住者; resident)
거주지주의(居住地主義; residence principle)
경감세율(輕減稅率; reduced tax rate)
경정(更正; reassessment)
고유목적사업준비금(固有目的事業準備金; reserve fund for essential business)
골프회원권(골프會員權; right of golf membership)
공매참가의 제한(公賣參加의 制限; restriction of participating auction)
과세권(課稅權; right of taxation)
과세전적부심사제(課稅前適否審査制; review system of the legality before taxation)
교부청구(交付請求; request for share distribution)
구상권(求償權; right of indemnity)
국세심사위원회(國稅審査委員會; Review Committee for National Tax Appeal)
권리구제제도(權利救濟制度; remedy for violation of private right)
급여채권의 압류제한(給與債權의 押留制限; restriction on seizure of salaries)
기각(棄却; rejection)
기본통칙(基本通則; ruling)
납세의무의 성립(納稅義務의 成立; realization of tax obligation)
대표공동사업자(代表共同事業者; representative joint businessman)
덕대(德大; rented of a mine)
등기(登記; record)
등록(登錄; registration)
등록세(登錄稅; registration tax)
등록정정(登錄訂正; registration revision)
면세포기(免稅抛棄; renunciation of tax exemption)
무권대리(無權代理; rightless agency)
미가공식료품(未加工食料品; raw food products and beverages)
미처분이익잉여금(未處分利益剩餘金; retained earning before appropriation)
반입신고(搬入申告; report of carrying in)
법인설립신고(法人設立申告; report of incorporation)
법인실재설(法人實在說; real entity theory)
벽지수당(僻地手當; remote rural area allowance)
보복관세(報復關稅; retaliatory duties)
보정요구(補正要求; request for supplementation)
부당행위계산부인(不當行爲計算否認; rejection of unfair act and calculation)
부동산에 관한 권리(不動産에 관한 權利; rights on real estate)
부동산을 취득할 수 있는 권리(不動産을 取得할 수 있는 權利; rights for acquisition of real estate)
부동산투자회사(不動産投資會社; real estate investment trusts)
비상위험준비금(非常危險準備金; reserve fund for emergent risk)
사내유보(社內留保; retained earnings)
사업손실준비금(事業損失準備金; reserve fund for business loss)
사업자등록(事業者登錄; registration of enterpreneur)
사업장현황신고(事業場現況申告; report on present state of business place)
사해행위의 취소(詐害行爲의 取消; revoking of fraudulent act)
상환주식(償還株式; redeemable share)
세무공무원(稅務公務員; revenue officer)
세입징수관(歲入徵收官; revenue officer to levy)
소매업(小賣業; retailer)
손익의 귀속사업연도(損益의 歸屬事業年度; revertible business year of profit and loss)
수익(收益; revenue)
수익사업(收益事業; revenue-making business)
수익적지출(收益的支出; revenue expenditures)
신고(申告; return)
실명거래(實名去來; real name transaction)
실현보유손익(實現保有損益; realized holding gain or loss)
실현이익(實現利益; realized profit)
실현주의(實現主義; realization principle)
압류의 해제(押留의 解除; release of seizure)
압류조서(押留調書; record of seizure)
역진세율(逆進稅率; regressive tax rate)
영수증(領收證; receipt)
영업이익률(營業利益率; ratio of operating gain to revenue)
외화수입금액(外貨收入金額; revenue received on foreign currency)
용역공급(用役供給; rendering of services)
위험회피회계(危險回避會計; risk aversion accounting)
유보(留保; retention)
의견진술권(意見陳述權; right of statement)
이익잉여금(利益剩餘金; retained earnings)
이전등기(移轉登記; registration of transfer)
임차권(賃借權; right of lease)
임차료(賃借料; rent)
자본금과적립금조정명세서(資本金과積立金調整明細書; reconciliation sheet of capital and reserve on tax purpose)
잔여재산(殘餘財産; residual property)
잔여재산가액(殘餘財産價額; residual property value)
잔존내용연수(殘存耐用年數; residual useful life)
재경정(再更正; reassessment)
재공매(再公賣; resale in public)
재무구조개선적립금(財務構造改善積立金; reserve for financial structure improvement)
재할인(再割引; rediscount)
저작권사용료(著作權使用料; royalty)
적립금(積立金; reserve)
적정임대료(適正賃貸料; reasonable rent)
전기가스공급시설이용권(電氣가스供給施設利用權; right to use electricity and gas supply facilities)
전산매체신고(電算媒體申告; report by computerized medium)
전신전화전용시설이용권(電信電話專用施設利用權; right to use electronic commumication facilities)
전용측선이용권(專用側線利用權; right to use railroad facilities)
조리(條理; reason)
조세부담률(租稅負擔率; ratio amount of taxes)
주민세(住民稅; residence tax)
주식병합(株式倂合; reverse stock split)
주식의 소각(株式의 消却; retirement of stock)
준비금(準備金; reserve)
중가산금(重加算金; readditional dues)
지역개발세(地域開發稅; regional development tax)
지적(地籍; record of land registration)
직권등록(職權登錄; registration of authority)
징수유예(徵收猶豫; reprieve of collection)
채석권(採石權; right of quarrying)
철회(撤回; revocation)
청구권(請求權; right of appeal)
체납처분유예(滯納處分猶豫; reprieve of disposition for arrears of taxes)
취소소송(取消訴訟; revocation suit)
퇴직소득(退職所得; retirement income)
퇴직소득공제(退職所得控除; retirement income deduction)
퇴직연금(退職年金; retirement pension)
퇴직위로금(退職慰勞金; retirement bonus)
폐업시의 잔존재화(廢業時의 殘存財貨; remaining goods at the close-down of business)
합병등기(合倂登記; registration of merger)
환급(還給; refund)
환매(還買; repurchase)
환부(還付; return)
환수효과(還收效果; redemption effect)
환율(換率; rate of exchange)
압류조서(押留調書; record of seizure)
압류조서는 세무공무원이 재산을 압류한 때에 압류사실을 기록하고 증명하기 위하여 작성하는 서류이다. 압류재산이 동산 또는 유가증권 채권 및 무체재산권 등(채권과 소유권을 제외한 재산권)에 해당할 때에는 압류조서의 등본을 체납자에게 질권(質權)이 설정된 동산 또는 유가증권인 경우에는 점유자에게 교부하여야 한다. 압류조서는 압류사실을 기록·증명하는 것일 뿐 압류처분의 효력발생요건은 아니다.
〔참조조문〕징법 29