select * from dic where 1 and substring(english,1,1)='T' and cate='s'ORDER BY id ASC 가설재(假設材; temporary resources)
간편장부대상자(簡便帳簿對象者; the subject of simple ledger)
거래과세(去來課稅; taxation on transaction)
거래세(去來稅; transfer)
거래시기(去來時期; time of transaction, tax point)
거래장소(去來場所; transaction place)
경과규정(經過規定; transition rule)
고지세액(告知稅額; tax amount of notice)
공급시기(供給時期; time of supply)
공동사업합산과세(共同事業合算課稅; the adding up taxation of a joint undertaking)
공익신탁(公益信託; trust for public benefit)
과세가격(課稅價格; taxable value)
과세가액(課稅價額; taxable value)
과세거래(課稅去來; taxable transaction)
과세권자(課稅權者; taxation subject)
과세기간(課稅期間; taxation period)
과세기준일(課稅基準日; the basic date for taxation)
과세문서(課稅文書; taxable document)
과세물품(課稅物品; taxable commodity)
과세사업(課稅事業; taxable operations)
과세소득(課稅所得; taxable income)
과세연도(課稅年度; tax year)
과세요건(課稅要件; tax requisition)
과세유형(課稅類型; type of taxation)
과세유형전환(課稅類型轉換; transfer in type of taxation)
과세유흥장소(課稅遊興場所; taxable merrymaking place)
과세자료(課稅資料; tax data)
과세장소(課稅場所; taxable place)
과세주체(課稅主體; taxation subject)
과세처분(課稅處分; taxation)
과세최저한(課稅最低限; tax threshold)
과세표준(課稅標準; tax base)
과세표준확정신고(課稅標準確定申告; Tax returns)
관세(關稅; tariff, customs duties)
관세율(關稅率; tariff rate)
관세율표(關稅率表; tariff tax table)
교통세(交通稅; transportation tax)
국가공동상속설(國家共同相續說; theory on coinheritance of nation)
국세기본법(國稅基本法; The Basic Law for National Taxes)
국세심판관(國稅審判官; tax judge)
국세징수법(國稅徵收法; The National Tax Collection Law)
국세환급금(國稅還給金; tax refund)
국세환급금통지서(國稅還給金通知書; tax refund remittance notice)
국제조세조정에관한법률(國際租稅調整에관한法律; The Law for the Coordination of International Tax Affairs)
군납면제(軍納免除; tax exemption for supply of goods the military)
금납세·물납세(金納稅·物納稅; tax payment in cash or kind)
기술연구단체(技術硏究團體; technical research corporation)
기준시가(基準時價; tax standard value)
기준환율(基準換率; the basic exchange rate)
기한내신고(期限內申告; tax return within due date)
기한후신고(期限後申告; tax return after due date)
납부(納付; tax payment)
납부통지(納付通知; tax payment notice to secondary liable taxpayer)
납세고지(納稅告知; tax payment notice)
납세고지서(納稅告知書; tax papers)
납세관리인(納稅管理人; tax agent)
납세병마개(納稅병마개; tax cork)
납세보전(納稅保全; tax perpetuation)
납세보전제도(納稅保全制度; tax perpetuation system)
납세보증보험(納稅保證保險; tax bond insurance)
납세보증서(納稅保證書; tax guarantee)
납세보증인(納稅保證人; tax guarantor)
납세의무(納稅義務; tax obligation)
납세의무자(納稅義務者; tax payment obligor)
납세자(納稅者; taxpayer)
납세자권리헌장(納稅者權利憲章; the right charter of taxpayer)
납세자보호관(納稅者保護官; taxpayer advocate)
납세조합(納稅租合; tax association)
납세증명서(納稅證明書; tax payment certificate)
납세증지(納稅證紙; tax stamp)
납세지도교부금(納稅指導交付金; tax guidance subsidies)
단수처리(端數處理; treatment of a fraction)
담배소비세(담배消費稅; tobacco consumption tax)
담세력(擔稅力; taxable capacity)
담세자(擔稅者; tax-bearer)
면세(免稅; tax exemption)
면세반출(免稅搬出; tax-exempt transfer)
면세사업(免稅事業; tax-free business)
면세소득(免稅所得; tax-exempt income)
면세용역(免稅用役; tax-free service)
면세재화(免稅財貨; tax-free goods)
면세점(免稅點; tax exemption limit)
명의신탁(名義信託; title registration under a third partys name)
배당세액공제(配當稅額控除; tax credit for dividend)
배우자 등에 대한 양도시의 증여추정(配偶者 등에 대한 讓渡시의 贈與推定; transfer act of spouse, etc.)
봉사료수입금액(奉仕料收入金額; tip revenue; service charge revenue)
사업의 양도·양수(事業의 讓渡·讓受; transfer and acquisition of business)
상표권(商標權; trademark right)
세금계산서(稅金計算書; tax invoice)
세무조정(稅務調整; tax adjustment)
세무회계(稅務會計; tax accounting)
세법(稅法; tax law)
세액감면(稅額減免; tax reduction)
세액공제(稅額控除; tax credit)
세율(稅率; tax rates)
소전(消轉; transformation)
속지주의(屬地主義; territorial principle)
수입세금계산서(輸入稅金計算書; tax invoice on import)
신고·납부(申告·納付; tax return and tax payment)
양도(讓渡; transfer)
양도가액(讓渡價額; transfer price)
양도비용(讓渡費用; transfer expense)
양도소득과세표준(讓渡所得課稅標準; tax base on transfer income)
양도소득금액(讓渡所得金額; transfer income)
양도차익(讓渡差益; transfer gain)
영업양도(營業讓渡; transfer of business)
외교관면세(外交官免稅; tax exemptions on diplomat)
외국법인의 납세의무(外國法人의 納稅義務; tax liability of foreign corporation)
운수·창고 및 통신업(運輸·倉庫 및 通信業; transportation, warehousing, and communication service)
유산과세방식(遺産課稅方式; taxation method on bequest)
유산취득과세방식(遺産取得課稅方式; taxation method on legatee)
이전가격(移轉價格; transfer price)
이전가격과세(移轉價格課稅; transfer pricing taxation)
이전지출(移轉支出; transfer expenditure)
인격승계설(人格承繼說; theory of succession of juridical personality)
일시재산소득(一時財産所得; temporary property income)
일시적차이(一時的差異; temporary difference)
임가공(賃加工; tall processing)
임시사업장(臨時事業場; temporary place of business)
자기주식(自己株式; treasury stock)
자본전입(資本轉入; transfer to capital)
잠정세율(暫定稅率; temporary tax rates)
저가양도(低價讓渡; transfer at lower price than market price)
절세(節稅; tax saving)
제세공과금(諸稅公課金; taxes and the public utilities charge)
제한납세의무자(制限納稅義務者; taxpayer with limited tax liability)
조세(租稅; tax)
조세감면(租稅減免; tax exemption)
조세공과(租稅公課; taxes and duties)
조세벌(租稅罰; tax punishment)
조세범(租稅犯; tax criminal)
조세법(租稅法; tax law)
조세법률관계(租稅法律關係; tax law concerned)
조세수입(租稅收入; tax revenue)
조세의 징수(租稅의 徵收; tax collection)
조세의 환급(租稅의 還給; tax refund)
조세정책(租稅政策; tax policy)
조세조약(租稅條約; tax treaty)
조세징수의무자(租稅徵收義務者; tax collection agent)
조세특례제한법(租稅特例制限法; the special tax treatment control law)
조세포탈범(逋脫犯; tax fraud)
조세피난처(租稅避難處; tax haven)
조세회피행위(租稅回避行爲; tax avoidance)
주민세의 납세의무자(住民稅의 納稅義務者; tax payment obligor of residence tax)
채권·증권의 환매조건부매매차익(債券·證券의 還買條件附賣買差益; trading profit from redemption on condition in bonds and securities)
채권·채무조정(債權·債務調整; troubled debt restructuring)
취득시기(取得時期; time of acquisition)
탈세(脫稅; tax evasion)
합법성의 원칙(合法性의 原則; the principle of legitimacy)
행정심판전치주의(行政審判前置主義; transposition system of administrative decision before the litigation)
현금주의과세(現金主義課稅; taxation on cash basis)
현물출자설(現物出資說; theory of investment in kind)
납세고지서(納稅告知書; tax papers)
납세고지서란 조세의 납부를 명령하는 문서를 말한다. 납세고지서는 세입징수관(세무서장·시장·군수 등)이 과세연도·세목·세액 및 그 산출근거·납부기한과 납부장소를 명시하여 이를 납세의무자에 대하여 발행하는바 이 납세고지서의 발부에 의하여 구체적으로 납세의무가 확정된다. 납세의무자는 이 납세고지서에 의한 과세내용에 이의가 있을 때에는 일정한 기간 내에 이의신청·심사청구 등을 청구할 수 있다.
〔참조조문〕징법 9