영문계정(1)

(익금산입)
감가상각비 Depreciation
감가상각비한도초과액 Depreciation over limit
개업비 Pre-operation costs
견본비 Sample expenses
교육세 Education tax
비지정기부금 Contribution not deductible
기부금한도초과액 Donation over tax limit
기밀비한도초과액 Confidential expenses over limit
대손금 Disallowed bad debt expenses
대손충당금한도초과 Allowance for doubtful accounts over tax limit
매출채권처분손실 Loss on disposition of trade receivables
무환수입품 Imported goods without import license
미사용소모품 Unused supplies
미수수익 Disallowed accrued revenues
미지급금 Account payable-other
미지급비용 Disallowed accrued expenses
법인세비용 Income tax expense
법인세추납액 Additional payment of income taxes
복리후생비 Other employee fringe benefit
본점감사비용 Head office audit expenses
본지점차이자 Interest expenses on inter-office O.D.
사채할인발행차금 Discount on debentures issued
선급비용 Prepaid expenses
선물평가손실 Loss on valuation of options & futures
세금과공과 Disallowed taxes and dues
수입배당금 Dividend income
수입이자 Interest income
신용카드사용미달접대비 Non qualified entertainment paid by credit cards
신주발행비용 New stock issuing expenses
외화환산이익 Gain on foreign currency transaction
외화환산손실 Loss on foreign currency transaction
용역비 Service fee
유가증권평가손실 Loss on valuation of marketable securities
유가증권평가이익 Gain on valuation of marketable securities
이자수익 과소계상액 Under-reported interest income
인정이자 Deemed interest on employees' loan
이익잉여금 Retained earning
자산수증이익 Gain from assets contributed
잡손실 Miscellaneous losses
재고자산에 해당하는 매출원가 Cost of sales for inventory
재고감모준비금 Reserve for inventory obsolescence
재고자산감모손실 Loss from inventory obsolescence
재고자산평가손실 Loss on valuation of inventories
재고자산폐기손실 Loss from scrapped inventories
전기미수수익 Prior period's accrued receivables
전기미수이자환입 Reversal of prior year's unrealized interest income
전기선급비용 Prior year's prepaid expenses
전기오류수정이익 Gain on prior period error correction
전기외화환산손실 Prior period's loss on foreign exchange evaluation
전기유가증권평가이익 Reversal of prior period's gain on valuation of marketable securities

접대비한도초과액 Entertainment expenses over limit

접대비(5만원초과 신용카드 미사용) Disallowed entertainment expenses(not paid with credit card)

중소기업투자준비금환입 Reversal of reserve for small company investment

지급이자 Interest expense
지정기부금한도초과 Contribution over limit
창업비 Start-up cost
차관관련경비 Expenses releated to off-shore loan
채무면제익 Gain on exemption of debts
퇴직금한도초과액 Reserve severance pay over limit
퇴직급여충당금한도초과액 Provision for retirement and severance benefit over limit
투자준비금환입 Reversal of reserve for investment
하자보수충당금 Provision for warranty liability
회비 Membership fee not deductible
회원권 Membership

( 손금산입 )
감가상각비 Depreciation
단체퇴직보험료 Insurance premium for group severance pay
미수수익 Accrued interest income
미수유가증권이자 Accrued interest income on marketable securities
배당소득 Dividend income
복리후생비 Other employee fringe benefits
본점경비 Head office expenses
본지점대이자 Interest income on inter-office O.D.
상각채권추심이익 Gain on recovery of bad debts
신주발행비상각 Amortization of new stock issuing expenses
수입수수료 과대계상액 Overstated commission income
외국인급여 Expatriate salaries
외화평가손실 Loss on foreign currency translation
유가증권평가이익 Gain on valuation on securities
유가증권평가손실 Loss on valuation of marketable securities
유가증권평가충당금 Reserve for valuation of marketable securities
이월결손금 Net operating loss carry forward
잡이익 Miscellaneous income
자기주식처분손실 Loss on disposal of treasury stock
전기감사비용 Reversal of prior period's accrued audit fee
전기감가상각부인액 Reversal of prior year depreciation over limit
전기대손금 Write-off of prior year's bad debt
전기대손충당금한도초과액 Allowance for doubtful accounts previously disallowed
전기미지급비용 Prior year's accrued expenses
전기선급비용 Prior year's prepaid expenses
전기수입수수료환입 Reversal of prior period's commission income
전기오류수정손실 Loss on prior period error correction
전기오류수정이익 Gain on prior period error correction
전기외화평가손실 Prior year's loss on foreign currency translation
전기외화평가이익 Prior year's gain on foreign currency translation
전기재고자산감모손실 Reversal of prior period's loss on inventory obsolescence
전기재고자산평가손실 Reversal of loss on prior year evaluation of inventory
지방세환급이자 Interest income on refund of local taxes
퇴직급여충당금 Prior year's provision for retirement and severance benefit over limit

투융자손실준비금 Reserve for loss on investment and financing

 영문계정(2) 영문계정(3)

Depreciation over tax limit

Bad debt expenses(A/R from related parties)

Allowance for bad debts over tax limit

Accrued expense that is not to be deducted this fiscal year

Entertainment expenses over limit (credit card)

Interest income not booked

Deemed interest income

Loss on inventory obsolescence

Loss on inventory obsolescence

Reversal of prior year's accrued interest income

Reversal of prior period's prepaid expenses
Gain on prior period adjustment

Reversal of prior period's security transaction reserve

Entertainment expenses more than krw 50,000 not paid with credit card

Gain on forgiveness of debts

Appropriation for retirement over tax limit

Group appropriation for retirement

Expatriate's deemed salaries

Net operating loss carry over

Reversal of prior period's depreciation expenses over tax limit

Reversal of prior period's bad debt expenses not allowed Reversal of prior period's bad debt expenses not allowed(A/R from related parties)

Reversal of prior year allowance for bad debt Reversal of prior period's allowance for doubtful account over limit

Reversal of prior year accrued expenses Reversal of prior period's accrued expenses
Reversal of prior period's prepaid expenses
익금산입 add-back; inclusion in gross income for tax purposes (or taxable
income); Items includible in taxable income

익금불산입 Items not includible in taxable income

Increase in gross taxable income or Decrease in tax-deductible
expenses
Increase in tax-deductible expenses or Decrease in gross taxable
income
손금산입 deduction; Deductible expenses

손금불산입 non-deductible expenses; disallowed expeneses (for tax purposes); disallowed exp

감가상각비 Depreciation
감자차익(Gain of Reduction of the Par Value of Capital Stock Issued) (Gain on capital reduction)
개발비(Development Costs)
개별법(Specific Identification )
건물(Buildings)
건설업(Construction Industry)
건설중인자산(Construction in-Progress)
결산조정항목 closing accounting adjustment
경상개발비(Ordinary development)
경상손익(Ordinary Income/Loss)
경상손익(Ordinary Income/Loss)
경영진(Management)
경정결정 (Reassessment)
경정청구 (Raise an appeal on income tax assessment, levy, or imposition) Request for a tax refund, Tax refu
계산상의 오류(Errors in Computation)
계정분류의 오류(Errors in Classification of Account)
고지서 (final notice) : 통지서 발급 후 20일동안 이의가 없으면 고지서가 발급되어 온다.
공급가액 xxx amount
공정가액(Fair Value)
과소신고가산세 penalty tax on underreporting of tax
관계자(Related Parties)
관세환급금(Customs Duties Refunded)
광고선전비(Advertising)
광업권(Mining Right)
교환(Exchange)
구상채권 Bonds redeemed on behalf of others, compensation receivable, proprietory bonds
구축물(Structures)
국고보조금(Government Grant)
국내원천소득 (Korean Source Income)
국외지배주주 (overseas controlling shareholder OR foreign controlling shareholder)
기계장치(Machinery and Equipment)
기능통화(Functional currency)
기말상품재고액(Ending Inventory)
기부금(Donation)
기업구조조정부동산투자회사 CR Reits
기업구조조정투자회사 CRV
기업발전적립금 Business Development Reserve (accumulation of ~ ~를 적립하다)
기초상품재고액(Beginning Inventory)
기타법정적립금(Other Statutory Reserves)
기타사회유출 (A permanent difference item…)
기타의 고정부채(Other Long-term Liabilities)
기타의 당좌자산(Other Quick Assets)
기타의 대손상각비(Other Bad Debt Expense)
기타의 무형자산(Other Intangible Assets)
기타의 유동부채(Other Current Liabilities)
기타의 유형자산(Other Tangible Assets)
기타의 재고자산(Other Inventories)
기타의 투자자산(Other Investments)
기타자본잉여금(Other Capital Surplus)
내용연수(Useful Life)
누적효과(Cumulative Effect)
단기금융상품(Short-term Financial Instruments)
단기금융상품(Short-term Financial Instruments)
단기대여금(Short-term Loans)
단기대여금(Short-term Loans)
단기부채성충당금(Short-term Liability Provisions)
단기차입금(Short-term Borrowings)
당기상품매입액(Amount of merchandise)
당기순손익(Net Income/Loss)
당기제품제조원가(Production Costs During the Period)
당좌자산 Quick asset
대변 Debit
대손 (Uncollectible account)
대손상각비(Bad Debts Expense)
대손추산액(Estimated Uncollectible Account)
대응(Matching)
대주주(Principal owners)
동종시장이자율(Reference market rate)
만기보유채권(Held -to-maturity bond)
매입에누리(Purchase Returns)
매입채무(Trade Payables)
매출가격환원법(Retail Method)
매출액(Sales Revenue)
매출에누리(Sales Allowances)
매출원가(Cost of Sale)
매출채권(Trade Receivables)
매출총손익(Gross Profit)
매출할인(Discounts)
명목가액(Nominal value)
명예퇴직 voluntary early retirement (퇴직자: retiree)
무형자산상각비(Amortisation)
물리적 손상(Physical damage)
미교부주식배당금(Unissued Stock Dividend)
미납부가산세 penalty on non-payment of tax
미상각 잔액(Unaortized Balance )
미수금(Other Receivables)
미수수익(Accrued Income)
 미지급금(Other Accounts Payable)
미지급배당금(Accrued Dividends)
미지급법인세(Accrued corporate income tax)
미확정비용 Non-deductible accrued expense
발생(Accrual)
발생원가전액(Total amount of costs accrued)
배당(Dividend)
배당건설이자(Pre-operating Dividends)
배당건설이자상각(Amortization of Pre-Operating Dividend)
배당가능이익 Distributable Earnings
배당금수익(Dividend Income)
법인세 비용 차감전 순손익(Income/Loss before income tax expense)
법인세비용(Income Tax Expense)
법인세비용차감전순손익(Income[Loss] before income tax expense)
법인세추납액(Additional payment of income taxes applicable to prior year)
법인세환급액(Refund of income taxes)
법정관리court receivership
법정준비금 Legal Reserve
보증금(Guarantee Deposits)
보험차익(Gain on insurance settlement) 보험용어: http://www.ge.com/annual97/finsec/index.htm
복리후생비(Other Employee Benefits)
부당성 unjust, unfairness
부당지출 misappropriation of funds
부대비용 Supporting costs
부산물(By-Products)
부실금융기관 failing financial institution
부채(Liabilities)
분식회계 window dressing
비용(Expenses)
비화폐성외화부채(Non Monetary Liabilities Denominated in Foreign Currencies)
비화폐성외화자산(Non Monetary Asset Denominated in Foreign Currencies)
사모전환사채 Convertible bonds
사실의 누락(Omission of Economic Events)
사실의 오용(Misinterpretation of Economic Events)
사채(Debentures)
사채상환손실(Loss on redemption of debentures)
사채상환이익(Gain on redemption of debentures )
사채할인발행차금(Discount on debentures issued)
사채할증발행차금(Premium on debentures issued)
사회통념 Public perception (common idea) / generally accepted business practice
산업재산권(Industrial Property Rights)
상각(Amortisation)
상대계정 as an offset
상장법인 a firm listed on the Korean Stock Exchange or KOSDAQ
상품(Merchandise)
상환(Payment of liabilities)
생산량비례법(Units-of -Production)
선급금(Advance Payments)
선급비용(Prepaid Expenses)
선박(Ships)
선수금(Advance from Customers)
선수수익(Unearned Income)
선입선출법(First-In, First-Out)
세금과공과(Tax and Dues)
세무조사대비세무진단 (Bland Audit)
소유권이전등기일(Date ownership is transferred)
손실(Losses)
수익(Revenues)
수익적 지출(Operating Expense)
수익증권 Beneficiary certificates
수정신고 Filing an amended tax return
수출액(Exports)
수탁자(Consignee)
순실현가능가액(Net realizable value)
순자산가액(Net Asset Value)
시산표 (Trial balance sheet)
시용매출액(Conditional Sale)
신고불성실 가선세 (Penalty on incorrect filing)
신주인수권부사채 Bond with warrant
신탁업무운용손실 Loss on trust management
실현(Realization)
심사청구 appeal for review by the Review Committee for National Tax Appeal at the NTS level
심판청구 appeal at the Tax Court (i.e., National Tax Tribunal) level of the Ministry of Finance and Economy (
행정소송 (administrative litigation) 넷째단계
액면가액(Face Value)
액면배당률(Dividend rate as of Par Value)
어업권(입어권을 포함한다)(Fishing Rights)
연구비(Research)
영업권(Goodwill)
영업손익(Operating Income/Loss)
영업이익(Operating Income)
영업외수익(Non-Operating Income/Loss)
예상현금흐름액(Future Cashflows)
예수금(Withholdings)
예약매출(Pre-contract sales)
외국인등록증 alien registration card
외화차손(Loss on foreign currency transactions)
외화환산손실(Loss on foreign exchange translation)
외화환산이익(Gain on foreign exchange translation )
외환차익(Gain on foreign currency transactions)
용역매출액(Revenue for Service)
우발상황(A Contingency)
우발손실(A Contingency Loss)
우발이득(A Contingency Gain)
원가배분(Cost Allocation)
원가회수율법 Cost recovery method
원재료(Raw Materials)
위탁매출액(Consignment Sales)
위탁품(Consignment)
유가증권(Marketable Securities)
유가증권담보사채 (Collateral trust bond)
유가증권처분손실(Loss on disposition of marketable securities)
 유가증권처분이익(Gain on disposition of marketable securities)
유가증권평가손실(Loss on valuation of marketable securities)
유가증권평가이익(Gain on valuation of marketable securities)
유권해석 Authoritative interpretation
유동성장기부채(Current Portion of Long-term Debt)
유동자산 Current Assets
유동화전문회사 SPC
유한회사(Private Limited Companies)
유형자산처분손실(Loss on disposition of tangible asset)
유형자산처분이익(Gain on disposition of tangible asset)
유효이자율법(Effective interest method)
이동평균법(Moving Average Method )
이연(Deferral)
이연법인세(Deferred income tax)
이연법인세대(Deferred Income Tax Credits)
이연법인세차(Deferred Income Tax Assets)
이월결손금 Net operating loss carryforwards
이익(Gains)
이익배당 profit sharing
이익준비금 Legal Reserve
이의신청 (request for reinvestigation to the competent tax office) 첫단계
이자 비용(Interest Expense)
이자수익(Interest Income)
인식(Recognition)
임금(Employee wages)
임대료(Rental Income)
임시투자세액공제 (Temporary Investment Tax Credit)
임원급여(Director' s salaries and allowances)
임의적립금(Voluntary Reserves)
임차료(Rent Expense)
자기자본
자기주식(Treasury Stock)
자기주식처분손실 잔액(Loss On Sale of Treasury Stocks)
자산유동화회사 Asset Securitization Specialty LLC
자본잉여금(Capital Surplus )
자본적 지출(Capitalized Costs)
자본조정(Capital Adjustment)
자본준비금 Capital Reserve
자산(Asset)
자산수증이익(Gain from assets contributed )
작업폐물매출액(Scraps)
장기금융상품(Long-term Financial Instruments)
장기금전대차거래(Long-term cash loans/borrowings
장기대여금(Long-term Loans)
장기부채성충당금(Long-term Liability Provisions)
장기성매입채무(Long-term Trade Payables)
장기성매출채권(Long-term Trade Receivables)
장기연분조건(Long-term installment transaction)
장기차입금(Long-term Borrowing)
장기할부매출액(Long-Term Installment sales)
장부가액(Book Value)
재고자산의 평가손실(Loss from valuation of inventories)
재고자산평가손실(Loss on valuation of inventories
재공품(Work-in Process)
재평가적립금 Reassessment reserve
재해손실(Casualty Loss)
저가기준(Lower of cost or market)
저장품(Supplies)
적수 (The accumulated number of days)
적정유보소득 (reasonable retained earnings)
적정유보초과소득 (Excess accumulated earnings)
전기 오류수정손익(Prior Period Error Corrections, Loss/Gain from prior period adjustment)
전기이월이익잉여금(Unappropriated Retained Earnings Carried Over from Prior Period)
전세권 Leasehold rights
접대비(Entertainment Expense)
정관 Articles of Incorporation
정률법(Declining Balance method)
정산 Settlement
정상가격 (Arm's length price)
정액법(Straight Line)
제수당(Miscellaneous Allowances)
제품(Finished Goods)
조정리스료 Contingent rentals 리스용어집: http://ez13.com/glossary.htm
종합금융회사 (Merchant Bank)
주당경상이익(Ordinary Income Per Share)
주당배당금(Dividend Amount Per Stock)
주당순이익(Earnings Per Share)
주당순이익(Net Income Per Share)
주민등록번호 resident registration number
주식발행초과금(Paid-in Capital in Excess of Par Value)
주식소유비율(Equity Ratio)
주식수(Number of Stock Held)
주식할인발행차금(Capital Stocks issued Below Par)
주식할인발행차금상각(Amortization Of Stock Discounts)
주총결의 general stockholders meeting
준비금의 자본전입 capitalization of reserves
중간배당액(Interim Dividend)
증권투자회사 Mutual Fund
증여(Donation )
지급수수료 Commission expense
지분(Equity)
지분법적용대상회사(Companies accounted in equity method)
지분법평가손실(Loss on valuation using equity method of accounting)
지분법평가이익(Gain on valuation using equity method of accounting)
진부화(Obsolescence)
진행기준(Percentage-of-Completion Method)
차감계정 contra account (반대 adjunct account 예) Premium on bond payable)
차기이월이익잉여금 또는 차기이월결손금(Unappropriated [Undisposed] Retained Earnings[Accumulated
차변 Credit
차량운반구(Vehicles and Transportation Equipment)
차지권(지상권을 포함한다)(Land Use Rights[Includes surface rights])
차환(Refunding)
창업비(Organization Costs)
채무면제이익(Gain on cancellation of debts)
처분 손익(Gain/Loss On Disposition)
처분전이익잉여금(Retained Earnings Before Appropriations)
청산 Liquidation if subsidiary, closing if branch
총매입액(Amount of merchandise purchased during the period)
총평균법(Weighted Average Method)
추정의 오류(Errors in Accounting Estimates)
추정판매가액(Estimated Selling Price)
취득가액 book value /acquisition cost
취득부대비용(Incidental Expense)
취득원가(Acquisition Cost)
토지(Land)
통제(Control)
통지서 (notice / notification): before 고지서
통화선도평가이익 (Gain on valuation of foreign exchange forwards ("FX forwards"))
퇴직금 (Severance pay OR Retirement pay)
퇴직급여(Severance Allowance)
퇴직급여규정 (Severance and retirement benefit plan)
퇴직급여추계액 (Estimated severance benefit)
퇴직급여충당금(Severance and retirement benefits) Allowance for severance benefits
퇴직급여충당금 전입 (Transfer to the reserve for severance (and retirement) allowances)
퇴직급여충당금 환입 (Transfer from the reserve for severance (and retirement) allowances)
투융자손실 Loss from loans obtained for investments
투자부동산(Investment Properties)
투자유가증권(Investment Securities)
투자유가증권감액손실(Loss on investment securities impairment )
투자유가증권감액손실환입(Recovery of investment securities impairment loss)
투자유가증권평가이익(또는 투자유가증권평가손실)(Gain[Loss] on Valuation of Investments Securities)
투자자산처분손실(Loss on disposition of investments)
투자채권(Bond)
특별손실(Extraordinary Loss)
특별이익(Extraordinary Gains)
파생상품(Derivatives)
판매관리비(Selling and administrative expense)
판매부대비용 (Sales supporting expense)
판매업(Merchandising Industry)
판매촉진비 (Sales promotion expense)
포괄적 이익(Comprehensive income)
한국표준산업분류 Korea Standard Industrial Classification
한정의견 qualified opinion
할당 기간(Allocation Period)
할당(Allocation)
할부매출(Installment Sales )
합명회사(Partnerships)
합병차익 Gain on merger
합병회사 acquiring firm (신설법인 또는 흡수합병서는 존속하는 회사)
합자회사(Limited Partnerships)
해산 Dissolution (법원에 신청 for liquidation 하고 영업 끝내는 절차)
 해외사업소(Overseas Business Offices)
해외사업환산대(또는 해외사업환산차)(Overseas Operations Translation Credit[Debit])
해외사업환산차(Overseas Operations Translation Debit)
해외지점(Overseas Business Branches)
현금 및 현금등가물(Cash and Cash Equivalents)
현물출자(Investment in Kind)
현재가치(Present value)
현재가치할인차금(Present value discount account) or Discount on present value
화폐성외화부채(Monetary liabilities denominated in foreign currency)
화폐성외화자산(Monetary assets denominated in foreign currency)
환입(Returns)
회계기준적용의 오류(Errors in the Application of Accounting Principles)
회계처리기준의 변경(Changes in Accounting Standards)
회계추정의 변경(Changes in Accounting Estimates)
회사분할차익 Gain on corporate split
회수(Collection of receivables)
회수가능성(Collectibility)
회수가능한 금액(Estimated recoverable amount)
후순위사채 subordinated bonds/loan
후입선출법(Last-In, Last-Out)
미지급비용 Accrued Expenses
반제품(Semi-finished Goods)

원가성이 없는 재고자산감모손실(Loss from inventory obsolescence)

제조업(Manufacturing Industry)
주식할인발행차금(Discount on Stock Issuance)
진행율(Percentage-of-Completion)
추정비용(Estimated Expense)
투자자산처분이익(Gain on disposition of investments)

Loss quarantining 손실을 특정한 용도에만 공제 가능하게 제한을 두는 것, ex) 사업소득 손실은
urposes); disallowed expense deduction

apital reduction)

for a tax refund, Tax refund request

al97/finsec/index.htm
 NTS level 둘째단계
of Finance and Economy (“MOFE”) 셋째단계
djustment)

d Earnings[Accumulated Deficit] Carried Over to the Subsequent Period)

vestments Securities)
소득 손실은 사업소득에서만 공제 가능
(한글->영어) 1
가계자금융자 home equity indbtedness
가공거래 sham(fraudulent, colorable) transactions
가공이득 fictitious gains
가산 gross-up
가산법 addition method
가산세 penalty taxes
가산율 mark-up
가성채무 alleged indebtedness
가속상각방법 accelaerated cost recovery system(ACRS)
가액공제법 deduction method
간이세금계산서 simplified tax invoice
간접세 indirect tax
간접세세무서 district offices of indirect taxes
감사보고서 audit workpapers
감자 stock redemption
감채기금제도 sinking fund system
개업비 start-up expenitures
개인세액공제 personal credits
개인소득세 individual income tax
개인소유기업 sole proprietorship
개인지주회사세 personal holding company tax
거래자집단 client-group
거래흥정이론 bargaining theory
거부율 cut-off rate
거주자 resident
결산조정 adjustment in setting accounts
결손금소급공제 loss carryback
결손금에 따른 세액효과 tax effects of operating losses
결손금이월 조세효과 tax loss carry-forwards(TLCF)
결손금이월공제
결손금전기이월loss 법인세carryforward
환수액 refund of income taxes due to loss
carryback
결 손 금 차 기 이 월 미 래 세 금 이 득 future tax benefits due to loss
carryforward
결손시 환급제도 loss carry-back system
결정세액 total tax
결집효화(묶음효과, 다발효과) bunching effect
결혼세 marriage tax
경감세율 reduced rate
경과세국 tax haven country
경사관세구조 tariff escalation system
경상소득 ordinary income
경영자 중심주의 managerialism
경제성 fiscal economy
경제적 능률성 economic efficiency
경제활성화세법 economic recovery tax act
고용세 emploment tax
고용세액공제 job credit
고정사업장 permanent establishment
고정세율법 constant rate method
공개거래합자회사 publicly traded partnership(PTP)
공개회사 publicly held corporations
공동신고 joint filers
공사부담금 contribution in aid of construction
공용징용 compulsory acquisition
공정성 fairness
공제 및 자본비용 deducting and capitaling costs
공제법 subtraction method
과과세제도 official-assessment system
과대신고 overpricing
과세, 세무 taxation
과세계급상승 bracket creep
과세단위 tax unit
과세대상 교환거래 taxable exchange
과세문제 issuees
과세물건 objects of taxation
과세산입비율방법 inclusion ratio method
과세소득 taxable gain
과세소득세액 tax liability
과세유보소득 accumulated taxable income
과세표준(과세소득) taxable income
과세표준(과표) tax base
과소납부 underpayment
과소신고 underpricing(understatement)
과소신고 가산세 penalty tax on underdeclaration
과소자본 thin capitalization
과오납세액 overpayment
과점이론 oligopolistic theory
관련(계)회사그룹 affiliated group
관련납세자 related taxpayer
관세 customs duty
교환관계(상충관계) trade-off relationship
구입세 purchase tax
구축효과 crowding-out effect
국별한도액방법 percountry limitation method
국세 national tax
국세청 ministry of finance
국세청 절차규정 revenue procedures
국세청통칙 revenue rulings
국제조세법 international tax law
국제조세분야 조사담당요원 international examiner
국제조세업무 프로그램 international enforcement program(IEP)
국제조세조약 tax treaties
권리의무확정주의 decisions of claim basis
귀속가득액 imputed earnings
귀속소득 imputed income
귀속이자 imputed interest
귀속임대료 imputed rent
귀속주의 attribution principle
규제 regulations
규제비용 regulatory costs
균등분배대등소득 equally distributed equivalent level of income
근로소득공제 earned income deduction
근로소득세 wage tax
근로소득세액공제 earned income tax credit
금고주 treasury stock
급여액 payroll
기계적 가설 mechanistic hypothesis
기관투자자조사 institutional investor study
기납부 추정세액 estimated tax payments
기능비교법 functional method
기밀비 secret service expense
기발행사채 outstanding bond
기본세 normal tax
기본세율 standard rate
기본연구개발비 basic research payments
기본적 독립기업수익법 basic arm's length return method(BALR)
기세액공제 중 환원분 recapture of previously claimed tax credits
기술개발준비금 technological development reserves
기업결합 business combinations
기업실사 due diligence
기채능력 debt capacity
기타 소비세 miscellaneous exercise tax
기타 자영업자 self-employed individuals
긴급부과 jeapardy assessment
납부기한 due dates for payment of tax
납세능력(협력)비용 compliance cost
납세대리인 tax agent
납세신고(세무신고) tax returns
납세의무자 persons subject to witholding
납세의무자 taxpayer
납세의무자의 신고지위 taxpayer's filing status
납세이행비용 cost of compliance
납입자본금 paid-in capital
내국법인 domestic coporation
내국세 internal tax
내부거래 intercompany transactions
년금 annuity
년금보상 plan benefits
년금소득 pension-giving income
년금제도 qualified plans
녹색신고제도 green tax reporting system
농지세 farmland tax
누진세 progressive tax
누진세율 progressive tax rate
누진적 과세구조 progressive tax structure
누진적 자산증가세 progressive accretion tax
누진제도 graduation system
다국적기업 multi national enterprise(MNE)
단순성 simplicity
단일방정식법 single equation technique
단주 odd lots
담보능력 collateral
담보부사채 secured bond
담합 collusion
당기분 자진신고법인세 taxes estimated to be payable
당기순손실의 소급이월 net operating loss carrybacks
대부금과 전도금 loan and advances
대상법인 target coporation
대여기간 duration
대응조정 correlative adjustment
대체(선택)최저한세 alternative minimum tax (AMT)
대체상각법 alternative depreciation system(ADS)
도매시장 wholesale market
도세 provincial taxes
도시계획세 city planning tax
독립과세 separate taxation
독립기업가격, 정상거래가격 arm's length price(ALP)
독점이론 monopolistic advantage theory
동결효과 lock-in effect
동업기업(조합) partnership
동종자산 교환거래 like-kind exchange
등록세 resistered tax
리보금리 lodon inter-bank offering rate(LIBOR)
마권세 horse race tax
매개기관 intermediaries
매도회사 acquired firm
매매계약 definitive agreement(D/A)
매수회사 acquiring firm
매출이익율 gross profit margin
면세(면제) excemptions
면책규정, 면제규정, 안전조항 safe harbor
면허세 license tax
면허세신고서 franchise tax returns
명시적 자본비용 explict costs
모형의 설정 specification of the model
목적세 earmarked tax
무담보부사채 unsecured bond
무보증사채 unguaranteed bond
무역관련법안 trade regulation
무이자대여 interest-free loan
무작위추출방법 taxpayer compliance measurement program(TCMP)
무효 revocation
물가연동공제액 indexation allowance
물세 inrem tax
미 재무성증권 U.S. treasury bonds and notes
미국국세청 internal revenue service(IRS)
미국내 이자율법 branch book/dollar method(BBP)
미국연방준비은행 이사회 federal reserve board
미국회계감사원 united states general accounting office
미발행 outstanding
미실현이득 accrued capital gains
미연방세법 internal revenue code(IRC)
발행비용 floatation cost
발행주식총수 outstanding shares issed
배당세액공제 tax credit for divident
배당소득 dividend gain
배당환원 discounted dividend payout
배우자공제 spouse deduction
배타적 과세권 exclusive right to tax
벌과금 civil negligence penality
법인과세소득세액 corporate tax liability
법인면허세 corporation franchise taxes
법인세 기간배분 interperiod income tax allocation
법인세 주주귀속법 imptation method
법인세부채(총결정세액) income tax liability
법인세신고서 corporation income tax return
법인세영향인식법 tax effect accounting methods
법인세의 중간보고계산 interim-period tax computation
법인소득세 corporate income tax
법인실재설 real entity theory
법인원천소득 corporate source income
법인의제설 fiction theory
법인자본에 대한 과세 formation tax(tax on the capital of companies)
법정감면소득 statutory exemption
법정부과기한 statute of limitation
법정소득 statutory income
변형급여 fringe benefits
변형자본 hybrid financing
보간법 linear interpolation
보조금지원 granting of subsidies
보증사채 guaranteed bond
보통세 ordinary tax
보험차익 insurance proceeds
복리이자요소 compound value interest factor
본래의 법인세 mainstream corporation tax(MCT)
본원통화 monetary base
봉쇄소득 blocked income
부가가치세 value added tax(VAT)
부가세 add-on tax
부가징수 surcharge
부과기간 assessment period
부과세액 tax imposed
부당이득세 excess profit tax
부동산담보부사채 mortgage bond
부동산보유세 real estate tax
부동산상속세 succession duty
부동산소득 income from immovable property
부동산소득 real estate income
부동산에 대한 재산세 property tax on real estate
부분손익계산서 partial profit and loss statement
부양가족공제 dependency exemption
부양비 alimony
부정 malfeasance
부족징수세액 결정통지서 statutory notice of deficiency
부채/자본비율 safe harbor ratio
분류소득세 schedular income tax
분리과세 schedular taxation
분리과세 배당소득 income subject to separate taxation
분리과정 interative process
분리한도액방법 separate limitation method
분배시차공식 distributed-lag formula
불로소득 unearned income
불복쟁송권 appral right
비공제 이자비용 disallowed interest
비과세소득 non-taxable revenues(income)
비과세이자소득 tax-exempt interest income
비과세조직변경 tax-free reorganization
비관세장벽 non-tariff barrier
비교가능 제3자법 comparable uncontrolled price method(CUP)
비교가능기업 arm's length comparables
비교가능이익구간
비 교 가 능 조 정 comparable
거 래 법 profit interval(CPI)
comparable adjustable transaction
method(CATM)
비기금 이연보상계획 unfunded deferred compensation plan
비례조정법 proportional adjustment method
비영리법인 non-profit coporation
비용부담계약 cost-funding method
사내이사 inside director
사무실조사 office audit(OA)
사법적 소송 수행비용 litigation costs
사실상 지배 de facto control
사업소게 business office tax
사업소득 business income
사업소득 business profits
사업소득 income from trades
사업양수인 business transferee
사업자등록증 business resistration certificate
사업자등록증 tax registration certificate
사외이사 outside director
사용권 franchise
사용자고용인세 selfemployment tax
사전심사 individual ruling
사찰과 criminal investigation division(CID)
사채차환 bond refunding
사해행위 fraudulent act
사회보장세 society security tax
사회후생 social welfare
산림소득 forest income
삼각합병 triangular mergers
상각내용년수범위 assets depreciation range(ADR)
상계 set-offs
상계과세 offsetting tax
상계금액 amount of the setoff
상속세 death duty
상속세 inheritance tax
상표권 trademarks
상표명 tradenames
상호신용금융업, 상호부금 mutual funds
생산자물가지수 producer price index(PPI)
생전취득 inter vivos
선급법인세 prepaid income taxes
선납법인세 advanced coporation tax (ACT)
세금계산서(세금영수증) tax invoice
세금납부 payment of tax
세금절감이득 benefits due to tax deduction
세대생략이전세 generation-skipping tax
세무감사원 tax auditors
세무관리 tax planning
세무관리전략, 절세방안 tax planning strategies
세무보고서 tax workpapers
세무서 호민관, 고충처리관 problem resolution officer(PRO)
세무정산표 worksheet for taxation
세무조사 tax audit
세무조정 tax reconciliation
세무통제 tax control
세부담누진성 liability progression
세액감면 exemption from tax
세액결정 determination of tax liabilities
세액공제 credit
세액공제 tax credits
세액공제법 credit method
세액공제법 invoice method
세액분납 installed tax payment
세액표 tax table
세율 tax rates
세율표 tax rate schedule
세입분배제도 revenue sharing program
세후 이자비용 after-tax cost of debt
세후기준 after-tax basis
소규모사업법인 small business corporation
소극과세 negative income tax(NIT)
소급 carryback
소득 income
소득계급구분 bracket
소득계산서 income statement
소득공제액 reliefs
소득배분방법 unitary method
소득상응(대응조정) commensurate with income
소득상응원칙 commensurate with income standard
소득세 income tax
소득세의 누진도 degree of progression
소득수준 income level
소득의 결집 bunching of income
소득정산에 따른 이자 look-back interest
소득조정금액 amount of the proposed adjustment
소득효과 income effect
소멸시효 statue of limitation
소비세 consuption tax
소비자물가지수 consumer price index(CPI)
소송 litigation
소유주의 부 ower's wealth
손금, 소득공제 deduction
손금부인 이자비용 disallowed interest expense
손금불산입비용 non-deductible
손금산입항목 deductions that are not expenses
손실공제한도 loss limitation
손해배상법원 claim court
수동적 투자소득 passive investment income
수리경제학 mathematical economic
수용국 host country
수용보상액 net condemnation award
수입관세과표 customs values
수입배당금불산입법 dividend-exclusion method
수입배당금세액공제법 dividend-received-credit method
수정 및 갱신 revision and renewal
수정비례세율 modified flat tax
수정소득분할법 modified income apportonment method
수직적 평등 vertical equity
수취배당소득공제 dividend-received deduction
수탁자 trustee
수평, 수직결합으로 인한 규모의 경제 intergration economics
수평적 평등 horizontal equity
순납부할세액 net tax liability
순액법 net-of-tax method
순영업손실 net operation loss(NOL)
순이익율 net profit margin
순자본손실 net capital losses
순장기자본소득 net long term capital gains(NLTCG)
순차적 균형 sequential equilibrium
승계취득가액기준 carry-over basis(doner's basis)
시장침투비용 market penetration costs
식별 identification
신고불성실 가산세 penalties on incorrect filing
신설합병 consolidation
신종기업어음 commercial paper(C/P)
신취득가액기준 fresh-start(stepped-up) basis
신탁기금 trust fund
실업보상세 unemployment compensation tax
실지조사 field audit(FA)
실질과세소득 true taxable income
실질과세원칙 principle of real taxation
실현이득 relized capital gains
실효법인세율 effective corporation income tax rate
실효세율 effective rate
심사 appeals
쌍체비교 match pairs
썩은 사과의 원리 the principle of the rotten apple
암묵적 자본임대비용 implict rental cost of capital
암시적 자본비용 implict costs
압류금지재산 property subject to attachment
약속어음 promissory notes
양도소득 assignment income
양도소득세 capital gains tax
양해각서 offer-in-compromise
어음인수도조건 documents aganist acceptance
업무수행수수료 work fee
여유자금가설 free cash flow
역사적원가의 임의증액법 arbitrary escalation of historical cost basis
역외금융 offshore banking
역외금융 over-draft(O/D)
역진세 regressive tax
연결과세소득 consolidated taxable income
연결법인세제 consolidated corporate income tax system
연결세무신고 consolidated tax return
연구개발공제 research credit
연대납세의무 joint and several obligation for tax payment
연립방정식법 simultaneous equation technique
연방 지방법원 district court
연방상속세 federal estate tax
연방소득세법(1913년) income tax act of 1913
연방세 federal tax
연방세법 federal tax law
연방소득세 federal income tax
연방소비세 federal exercise tax
연방예금보험회사 federal deposit insurance corporation
연방이자율 applicable federal rate(AFR)
연방준비제도 federal reserve system
연방증여세 federal gift tax
연방최고(대)법원 supreme court
연불판매 sales on deferred payment
열거주의 schedule system
영구적 차이 permanent difference
영세율 zero rates
영업개시자금 alloted capital
예치금 deposit
완성시장 complete market
완전시장 perfect market
완전조정 full integration
외국(납부)세액공제 foreign tax credit
외국납부세액공제 credit for foreign taxes paid foreign tax credit
외국법인 foreign coporation
외국세액소득공제방법 tax credit method
외국소득면제방법 tax exemption method
외적타당성 external validity
요구불 대여금 demand loan
우편조사 correspondence examination
원가가산법 cost plus method(CP)
원시할인발행규정 original issue discount (OID)provision
원징수불이행 가산세 penalties on failure of tax withholding
원천과세원칙 source principle
원천소득 income from source
원천징수 withholding at source
원천징수세액 tax withholding
원천징수의무자 withholding agent
위장 concealment
위탁매매인 commission agent
유가증권담보부사채 collateral bond
유도형기법 reduced form technique
유도형선형회귀모형 reduced form linear regression model
유보(누적)소득세 accumulated earnings tax
유보이익의 자본비용 cost of retained earnings
유산(상속)세 estate tax
유증 testamentary
유통세 circulation tax
유한회사 limited company
유효세율 effective tax rate
은행감독원 comptroller of the currency
을종근로소득세 class B payroll taxes
응능부담의 원칙 ability-to-pay principle
응답소득 interview income
의결권위임장규칙 proxy rules
의료비공제 medical expense deduction
의심스러운 경우에는 과세 in dubio pro fisco
의심스러운 경우에는 비과세 in dubio contra fiscum
의제배당 constructive dividends
의제배당 deemed diviend
의제실현 constructive realization
이득 gain
이연법 deferred method
이연법인세 deferred tax
이연법인세 deferredincome taxes
이연지급제도 deferred compensation
이월 carryforward
이월 take-over
이월결손금 deficit carried over
이월결손금 net operating loss carryforwards
이윤가산율 profit mark-up
이윤분할(배)법 profit split method
이윤세 profit tax
이의신청 administrative appeal
이익극대화 profit maximization
이익배분법 allocation of overall profit
이익분배기금 profit-sharing contributions
이익비교법 comparison of profits
이익비례법 costs of income ratio method
이자적용면제기간 interest free periods
이전가격 사전 합의제도 advance pricing agreement(APA)
이전가격결정방법 transfer pricing methodology(TPM)
이전가격백서 white paper on transfer pricing
이중과세 dual(double) taxation
이중과세방지 unilateral relief method
이중과세시스템 system of double taxation
이중처벌 금지원칙 doctrine of double jeopardy
이첩문서 transmittal memorandum
이행비용 carrying charge
이행수수료 commitment fees
익금불산입 exclusion from gross income
익금산입항목 taxible items
인쇄 personal tax
인수법인 acquiring coporation
인수시도 takeover bids
인적공제 personal exemptions
인정이자율 safe haven rate
인지세 stamp tax
일괄이전지출 lump-sum transfer
일괄한도액방법 overall country limitation method
일반소송과 general litigation
일선세무서 district office
일시불 one payment
일시상각 expensing(free) depreciation
일시적 차이 timming difference
일시적 차이의 세액효과 tax effects of timing difference
입법 revenue code
입법적 시행세칙 legislative regulation
입지우위로 인한 규모의 경제 location economics
자가고용세 self-employment tax
자금조달 rasing funds
자기 부과제도 self-assessment systme
자녀양육비세액공제 child and dependent care credit
자동차세 automatic tax
자료제출요구 information document request(IDR)
자본손실 소급공제 capital loss carryback
자본이득, 양도차익 capital gain
자본이익율법 rate of return on investment method(ROI)
자본이전세 capital transfer tax
자산-부채법 asset-liability method
자산소득 income from assets
자산을 이전받는 법인 transferee coporation
자산을 이전하는 법인 transferor coporation
자산재평가세 assets revaluation tax
자선기부금공제 charitable contributions deductions
자연스런 사업년도 natural business year
잔액소득누진성 residual income progression
잔존가액 salvage value
잠재환율 shadow exchange
장기자본소득공제 long-termrate
gain deduction for net long-term capital
gains
장애자공제 exemption for handicapped person
장외시장 over-the counter market(OTC)
재고관리 maintenance of investory
재고유지비용 carrying cost
재무부시행세칙 treasury regulstions
재산세 property tax
재정거래 arbitrage process
재정불공평 fiscal inequity
재판매가격법 resale price method
재평가적립금 revaluation reserve
재해손실 loss due to disaster
저작권 copy rights
적용시기 effective date
전방결합 forward integration
전산식별기능법 discriminant function system(DIF)
전산전문 조사요원 computer audit specialists(CAS)
전세계 이자율법 separate currency pools method
전세계적 이익 global income
전입 transfer-in
전출 transfer-out
전화세 telephone tax
절세, 조세회피 tax avoidance
접대비 extertainment expenses
정상가격 normal value
정상거래가격기준 arm's length standard
정상거래가격기준 arm's length standard principle
정상거래기준 arm's length dealing
정상수익률 arm's length rate of return
정상이자율 arm's length rate
정책고용 세액공제 targeted job credit
제1실 국세심사위원회 first level tax commission
제2심 국세심사위원회 second level tax commission
제시가격 tender price
제한납세의무 limited tax liability
제한세율 limited tax rate
조기환급 early refund
조사공무원의 조사보고서 revenue agent's report(RAR)
조사범위 scope of examination
조사요원 revenue agents
조사재개 reopending of tax audit
조세 tax
조세감면 tax exemption and reduction tax reliefs
조세감면 tax-relief
조세개혁법(1976년) the tax reform act of 1976
조세공과 tax and public imposition
조세공평 tax equity
조세과 tax division
조세납부성실성 tax compliance
조세당국 tax authorities
조세법원 tax court
조세부담 burden of tax
조세부담 tax incidence(burden)
조세불복 쟁송담담부서, 본청 office of chief counsel
조세비용 tax cost
조세소송과 tax litigation
조세우대항목 tax preferential item
조세의 중립성 tax neutrality
조세저항율 tax resistance scale
조세조약 tax treaty
조세조약과 tax treaty division
조세지출예산제도 tax expenditure budget
조세체계 tax savings
조세충결 tax impact
조세특례소득 tax preference return
조세협약 tax convention
조세협정 tax agreement
조세회피 avoid taxes
조세회피 reduce(escape) taxes
조세회피방지규정 anti-avoidence rule
조세회피성향 propencity to evade
조세회피지 tax haven
조정계산 computing adjustment
조정과세소득 adjusted taxable income
조정관세제도 adjustment tariff rate system
조정소득 modified taxable income
조정총소득 adjusted gross income(AGI)
조합과세법 partnership method
조합조사 coodnated examination program
종가세 advalorem tax
종량세 specific tax
종업원지주제도 employee stock ownership
종합과세 global taxation
종합소득 expanded income
종합소득세 global income tax
종합조사과 coodinated program division
종합조사프로그램 coordinated examination program(CEP)
주(일차)조정 primary adjustment
주면허세 state franchise tax
주민세 inhabitants tax
주세 liquor tax
주소득세 state income tax
주식매수청구권 appraisal right
주식매집 leveraged buyout(LBO)
주식상여 stock bonus plan
주주의 배당조정 homemade diviends
준독점적 quasi-monopolistic
중간상 middleman
중간예납제 interim estimated tax
중립과세제 neutral taxation system
중복과세 recurrent taxation
중앙심사위원회 central tax commission
즉시납부제도 pay as you earn(PAYE)
증여세 gift tax
지금세액인식법 taxes payable method
지급배당공제법 dividend-paid-deduction method
지급세액인식법 taxes payable method
지방개발부담금 assessment for local improvements
지방세 local tax
지방자치단체회계 municipal accounting
지방정부회계 local government accounting
지방청 법률고문관 regional counsel
지배주주 controlling shareholder
지분의 자유로운 이전 free transferability of interests
지상이득 paper gain
지점 송금세 branch remittance tax
지점세 branch tax
지출세 expenditure tax
직접세 direct tax
직접세세무서 district offices of direct taxes
진성채무 bona fide indebtedness
징세비용 cost of collection
차기이월 초과제한소득 excess limitation carrforward
차등(복수)세율제도 split rate system
차별적 과세 differential taxation
착수수수료 retainer fee
창업비 organizational expenditures
첫 사업년도 short tax periods
청구 billing
청구가격 invoice price
청구권의 포기 waivers of claims
청산 liquidation
초과(추가)상각 additional depreciation
초과소득세 supertax
초과소득제한 excess limitation
초과이득세 widfall profit tax
초과이자비용 excess interest expense
총괄주의 entire principle
총소득 gross income(GI)
총수입 gross receipts
총액지급 lump-sum payment
최저세 과세소득 alternative minimum taxable income(AMTI)
최적조세 optimal tax
추가공제 extra allowance
추가과세 additional assessment
추가인적공제 additional personal relief
취득세 acquisition tax
취득원가의 물가연동제 indexation of historical cost basis
취소 canceiling
쾌락함수 hedonic equation
탈세 tax evasion
탈세지수 tax evasion index
통계국 bereau of census
통일조합법 uniform partnership act
투자세액공제 investment tax credits(ITC)
투자신탁 investment trusts
투자유인세제 tax incentive system
특별부가세 surtaxes
특별세 extraordiary taxes
특별소비세 special exercise tax
특수전문조사요원 specialized agents
특정과세문제 합의 split-issue settlement
특정영업세(유통세) exercise tax
특정항목별 조사대상 선정방법 unallowable items program(UIP)
특허계약 licensing agreement
특허권 patents
특혜기간 grace period
파산선고 bankruptcy
판매비 distribution cost
판매세 sales taxes
판매수수료율 commission rate
평균세율누진성 average-rate progression
평등성 equity
폐쇄회사 closely held corporations
포괄적 과세표준 comprehensive tax base
포괄적 소득세 comprechensive income tax(CIT)
포화점 saturation point
표준공제 standard deduction
표준세율 standard tax rate
피지배
피 지 배외국법인
외국인 controlled
지 주 회foreign corporations
사 controlled foreign personal holding
companies
한계세율 marginal tax rate
할인발행차금 original issue dicount
항목별 실액 공제액 itemized deductions
해석적 시행세칙 interpretative regulation
해외직접투자활동 foreign direct investment(FDI)
행정불복시 수행비용, 징세비용 administrative costs
행정소환명령 administrative summons
허위진술 misrepresentation
현지금융월수 months financed locally
현지출장조사 on-site examination program
현지화 internatization
혼인공제 marital deduction
혼합추정기법 mixed estination
확실성등가수익 certainty equivalent return
확장된 재판매가격법 extended resale price method
확증비용 bonding cost
환경특별기금세 superfund enviromental tax
환급제도 carry-back provisions
환급청구 claims for refund
환산부담 translation expousure
환수청구권 claim for refund
환수효과 catching-up effect
환입 recapture
회계연도 fiscal year
회계이익 accounting income
회사분할 corporate divisions
회사축소 corporate contractions
회수기간 payback period
후방결합 backward integration
흡수합병 merger
가계자금융자 home equity indebtedness
가공거래 sham(fraudulent, colorable) transactions
가공이득 fictitious gains
가산 gross-up
가산법 addition method
가산세 penalty taxes
가산율 mark-up
가성채무 alleged indebtedness
가속상각방법 accelerated cost recovery system(ACRS)
가액공제법 deduction method
간이세금계산서 simplified tax invoice
간접세 indirect tax
간접세세무서 district offices of indirect taxes
감사보고서 audit workpapers
감자 stock redemption
감채기금제도 sinking fund system
개업비 start-up expenitures
개인세액공제 personal credits
개인소득세 individual income tax
개인소유기업 sole proprietorship
개인지주회사세 personal holding company tax
거래자집단 client-group
거래흥정이론 bargaining theory
거부율 cut-off rate
거주자 resident
결산조정 adjustment in setting accounts
결손금소급공제 loss carryback
결손금에 따른 세액효과 tax effects of operating losses
결손금이월 조세효과 tax loss carry-forwards(TLCF)
결손금이월공제
결손금전기이월loss 법인세carryforward
환수액 refund of income taxes due to loss
carryback
결 손 금 차 기 이 월 미 래 세 금 이 득 future tax benefits due to loss
carryforward
결손시 환급제도 loss carry-back system
결정세액 total tax
결집효과(묶음효과, 다발효과) bunching effect
결혼세 marriage tax
경감세율 reduced rate
경과세국 tax haven country
경사관세구조 tariff escalation system
경상소득 ordinary income
경영자 중심주의 managerialism
경제성 fiscal economy
경제적 능률성 economic efficiency
경제활성화세법 economic recovery tax act
고용세 employment tax
고용세액공제 job credit
고정사업장 permanent establishment
고정세율법 constant rate method
공개거래합자회사 publicly traded partnership(PTP)
공개회사 publicly held corporations
공동신고 joint filers
공사부담금 contribution in aid of construction
공용징용 compulsory acquisition
공정성 fairness
공제 및 자본비용 deducting and capitaling costs
공제법 subtraction method
과과세제도 official-assessment system
과대신고 overpricing
과세, 세무 taxation
과세계급상승 bracket creep
과세단위 tax unit
과세대상 교환거래 taxable exchange
과세문제 issues
과세물건 objects of taxation
과세산입비율방법 inclusion ratio method
과세소득 taxable gain
과세소득세액 tax liability
과세유보소득 accumulated taxable income
과세표준(과세소득) taxable income
과세표준(과표) tax base
과소납부 underpayment
과소신고 underpricing(understatement)
과소신고 가산세 penalty tax on underdeclaration
과소자본 thin capitalization
과오납세액 overpayment
과점이론 oligopolistic theory
관련(계)회사그룹 affiliated group
관련납세자 related taxpayer
관세 customs duty
교환관계(상충관계) trade-off relationship
구입세 purchase tax
구축효과 crowding-out effect
국별한도액방법 percountry limitation method
국세 national tax
국세청 ministry of finance
국세청 절차규정 revenue procedures
국세청통칙 revenue rulings
국제조세법 international tax law
국제조세분야 조사담당요원 international examiner
국제조세업무 프로그램 international enforcement program(IEP)
국제조세조약 tax treaties
권리의무확정주의 decisions of claim basis
귀속가득액 imputed earnings
귀속소득 imputed income
귀속이자 imputed interest
귀속임대료 imputed rent
귀속주의 attribution principle
규제 regulations
규제비용 regulatory costs
균등분배대등소득 equally distributed equivalent level of income
근로소득공제 earned income deduction
근로소득세 wage tax
근로소득세액공제 earned income tax credit
금고주 treasury stock
급여액 payroll
기계적 가설 mechanistic hypothesis
기관투자자조사 institutional investor study
기납부 추정세액 estimated tax payments
기능비교법 functional method
기밀비 secret service expense
기발행사채 outstanding bond
기본세 normal tax
기본세율 standard rate
기본연구개발비 basic research payments
기본적 독립기업수익법 basic arm's length return method(BALR)
기세액공제 중 환원분 recapture of previously claimed tax credits
기술개발준비금 technological development reserves
기업결합 business combinations
기업실사 due diligence
기채능력 debt capacity
기타 소비세 miscellaneous exercise tax
기타 자영업자 self-employed individuals
긴급부과 jeopardy assessment
납부기한 due dates for payment of tax
납세능력(협력)비용 compliance cost
납세대리인 tax agent
납세신고(세무신고) tax returns
납세의무자 persons subject to withholding, taxpayer
납세의무자의 신고지위 taxpayer's filing status
납세이행비용 cost of compliance
납입자본금 paid-in capital
내국법인 domestic corporation
내국세 internal tax
내부거래 intercompany transactions
년금 annuity
년금보상 plan benefits
년금소득 pension-giving income
년금제도 qualified plans
녹색신고제도 green tax reporting system
농지세 farmland tax
누진세 progressive tax
누진세율 progressive tax rate
누진적 과세구조 progressive tax structure
누진적 자산증가세 progressive accretion tax
누진제도 graduation system
다국적기업 multi national enterprise(MNE)
단순성 simplicity
단일방정식법 single equation technique
단주 odd lots
담보능력 collateral
담보부사채 secured bond
담합 collusion
당기분 자진신고법인세 taxes estimated to be payable
당기순손실의 소급이월 net operating loss carrybacks
대부금과 전도금 loan and advances
대상법인 target corporation
대여기간 duration
대응조정 correlative adjustment
대체(선택)최저한세 alternative minimum tax (AMT)
대체상각법 alternative depreciation system(ADS)
도매시장 wholesale market
도세 provincial taxes
도시계획세 city planning tax
독립과세 separate taxation
독립기업가격, 정상거래가격 arm's length price(ALP)
독점이론 monopolistic advantage theory
동결효과 lock-in effect
동업기업(조합) partnership
동종자산 교환거래 like-kind exchange
등록세 registered tax
리보금리 London inter-bank offering rate(LIBOR)
마권세 horse race tax
매개기관 intermediaries
매도회사 acquired firm
매매계약 definitive agreement(D/A)
매수회사 acquiring firm
매출이익율 gross profit margin
면세(면제) exemptions
면책규정, 면제규정, 안전조항 safe harbor
면허세 license tax
면허세신고서 franchise tax returns
명시적 자본비용 explicit costs
모형의 설정 specification of the model
목적세 earmarked tax
무담보부사채 unsecured bond
무보증사채 unguaranteed bond
무역관련법안 trade regulation
무이자대여 interest-free loan
무작위추출방법 taxpayer compliance measurement program(TCMP)
무효 revocation
물가연동공제액 indexation allowance
물세 impersonal tax, tax on goods and possessions
미 재무성증권 U.S. treasury bonds and notes
미국국세청 internal revenue service(IRS)
미국내 이자율법 branch book/dollar method(BBP)
미국연방준비은행 이사회 federal reserve board
미국회계감사원 united states general accounting office
미발행 outstanding
미실현이득 accrued capital gains
미연방세법 internal revenue code(IRC)
발행비용 floatation cost
발행주식총수 outstanding shares issued
배당세액공제 tax credit for dividend
배당소득 dividend gain
배당환원 discounted dividend payout
배우자공제 spouse deduction
배타적 과세권 exclusive right to tax
벌과금 civil negligence penality
법인과세소득세액 corporate tax liability
법인면허세 corporation franchise taxes
법인세 기간배분 interperiod income tax allocation
법인세 주주귀속법 imputation method
법인세부채(총결정세액) income tax liability
법인세신고서 corporation income tax return
법인세영향인식법 tax effect accounting methods
법인세의 중간보고계산 interim-period tax computation
법인소득세 corporate income tax
법인실재설 real entity theory
법인원천소득 corporate source income
법인의제설 fiction theory
법인자본에 대한 과세 formation tax(tax on the capital of companies)
법정감면소득 statutory exemption
법정부과기한 statute of limitation
법정소득 statutory income
변형급여 fringe benefits
변형자본 hybrid financing
보간법 linear interpolation
보조금지원 granting of subsidies
보증사채 guaranteed bond
보통세 ordinary tax
보험차익 insurance proceeds
복리이자요소 compound value interest factor
본래의 법인세 mainstream corporation tax(MCT)
본원통화 monetary base
봉쇄소득 blocked income
부가가치세 value added tax(VAT)
부가세 add-on tax
부가징수 surcharge
부과기간 assessment period
부과세액 tax imposed
부당이득세 excess profit tax
부동산담보부사채 mortgage bond
부동산보유세 real estate tax
부동산상속세 succession duty
부동산소득 income from immovable property, real estate income
부동산에 대한 재산세 property tax on real estate
부분손익계산서 partial profit and loss statement
부양가족공제 dependency exemption
부양비 alimony
부정 malfeasance
부족징수세액 결정통지서 statutory notice of deficiency
부채/자본비율 safe harbor ratio
분류소득세 schedular income tax
분리과세 schedular taxation
분리과세 배당소득 income subject to separate taxation
분리과정 interative process
분리한도액방법 separate limitation method
분배시차공식 distributed-lag formula
불로소득 unearned income
불복쟁송권 appeals right
비공제 이자비용 disallowed interest
비과세소득 non-taxable revenues(income)
비과세이자소득 tax-exempt interest income
비과세조직변경 tax-free reorganization
비관세장벽 non-tariff barrier
비교가능 제3자법 comparable uncontrolled price method(CUP)
비교가능기업 arm's length comparables
비교가능이익구간
비 교 가 능 조 정 comparable
거 래 법 profit interval(CPI)
comparable adjustable transaction
method(CATM)
비기금 이연보상계획 unfunded deferred compensation plan
비례조정법 proportional adjustment method
비영리법인 non-profit corporation
비용부담계약 cost-funding method
사내이사 inside director
사무실조사 office audit(OA)
사법적 소송 수행비용 litigation costs
사실상 지배 de facto control
사업소세 business office tax
사업소득 business income, business profits, income from trades
사업양수인
사 업 자 등 business transferee
록 증 business registration certificate, tax registration
certificate
 사외이사 outside director
 사용권 franchise
 사용자고용인세 self-employment tax
 사전심사 individual ruling
 사찰과 criminal investigation division(CID)
 사채차환 bond refunding
 사해행위 fraudulent act
 사회보장세 society security tax
 사회후생 social welfare
 산림소득 forest income
 삼각합병 triangular mergers
 상각내용년수범위 assets depreciation range(ADR)
 상계 set-offs
 상계과세 offsetting tax
 상계금액 amount of the setoff
 상속세 death duty, inheritance tax
 상표권 trademarks
 상표명 tradenames
 상호신용금융업, 상호부금 mutual funds
 생산자물가지수 producer price index(PPI)
 생전취득 inter vivos
 선급법인세 prepaid income taxes
 선납법인세 advanced corporation tax (ACT)
 세금계산서(세금영수증) tax invoice
 세금납부 payment of tax
 세금절감이득 benefits due to tax deduction
 세대생략이전세 generation-skipping tax
 세무감사원 tax auditors
 세무관리 tax planning
 세무관리전략, 절세방안 tax planning strategies
 세무보고서 tax workpapers
 세무서 호민관, 고충처리관 problem resolution officer(PRO)
 세무정산표 worksheet for taxation
 세무조사 tax audit
 세무조정 tax reconciliation
 세무통제 tax control
 세부담누진성 liability progression
 세액감면 exemption from tax
 세액결정 determination of tax liabilities
 세액공제 credit, tax credits
 세액공제법 credit method, invoice method
 세액분납 installed tax payment
 세액표 tax table
 세율 tax rates
 세율표 tax rate schedule
 세입분배제도 revenue sharing program
 세후 이자비용 after-tax cost of debt
 세후기준 after-tax basis
 소규모사업법인 small business corporation
 소극과세 negative income tax(NIT)
 소급 carryback
 소득 income
 소득계급구분 bracket
 소득계산서 income statement
 소득공제액 reliefs
 소득배분방법 unitary method
 소득상응(대응조정) commensurate with income
 소득상응원칙 commensurate with income standard
 소득세 income tax
 소득세의 누진도 degree of progression
 소득수준 income level
 소득의 결집 bunching of income
 소득정산에 따른 이자 look-back interest
 소득조정금액 amount of the proposed adjustment
 소득효과 income effect
 소멸시효 statue of limitation
 소비세 consumption tax
 소비자물가지수 consumer price index(CPI)
 소송 litigation
 소유주의 부 owner's wealth
 손금, 소득공제 deduction
 손금부인 이자비용 disallowed interest expense
 손금불산입비용 non-deductible
 손금산입항목 deductions that are not expenses
 손실공제한도 loss limitation
 손해배상법원 claim court
 수동적 투자소득 passive investment income
 수리경제학 mathematical economic
 수용국 host country
 수용보상액 net condemnation award
 수입관세과표 customs values
 수입배당금불산입법 dividend-exclusion method
 수입배당금세액공제법 dividend-received-credit method
 수정 및 갱신 revision and renewal
 수정비례세율 modified flat tax
 수정소득분할법 modified income apportionment method
 수직적 평등 vertical equity
 수취배당소득공제 dividend-received deduction
 수탁자 trustee
 수평, 수직결합으로 인한 규모의 경제 integration economics
 수평적 평등 horizontal equity
 순납부할세액 net tax liability
 순액법 net-of-tax method
 순영업손실 net operation loss(NOL)
 순이익율 net profit margin
 순자본손실 net capital losses
 순장기자본소득 net long term capital gains(NLTCG)
 순차적 균형 sequential equilibrium
 승계취득가액기준 carry-over basis(doner's basis)
 시장침투비용 market penetration costs
 식별 identification
 신고불성실 가산세 penalties on incorrect filing
 신설합병 consolidation
 신종기업어음 commercial paper(C/P)
 신취득가액기준 fresh-start(stepped-up) basis
 신탁기금 trust fund
 실업보상세 unemployment compensation tax
 실지조사 field audit(FA)
 실질과세소득 true taxable income
 실질과세원칙 principle of real taxation
 실현이득 relized capital gains
 실효법인세율 effective corporation income tax rate
 실효세율 effective rate
 심사 appeals
 쌍체비교 match pairs
 썩은 사과의 원리 the principle of the rotten apple
 암묵적 자본임대비용 implicit rental cost of capital
 암시적 자본비용 implicit costs
 압류금지재산 property subject to attachment
 약속어음 promissory notes
 양도소득 assignment income
 양도소득세 capital gains tax
 양해각서 offer-in-compromise
 어음인수도조건 documents against acceptance
 업무수행수수료 work fee
 여유자금가설 free cash flow
 역사적원가의 임의증액법 arbitrary escalation of historical cost basis
 역외금융 offshore banking, over-draft(O/D)
 역진세 regressive tax
 연결과세소득 consolidated taxable income
 연결법인세제 consolidated corporate income tax system
 연결세무신고 consolidated tax return
 연구개발공제 research credit
 연대납세의무 joint and several obligation for tax payment
 연립방정식법 simultaneous equation technique
 연방 지방법원 district court
 연방상속세 federal estate tax
 연방소득세법(1913년) income tax act of 1913
 연방세 federal tax
 연방세법 federal tax law
 연방소득세 federal income tax
 연방소비세 federal exercise tax
 연방예금보험회사 federal deposit insurance corporation
 연방이자율 applicable federal rate(AFR)
 연방준비제도 federal reserve system
 연방증여세 federal gift tax
 연방최고(대)법원 supreme court
 연불판매 sales on deferred payment
 열거주의 schedule system
 영구적 차이 permanent difference
 영세율 zero rates
 영업개시자금 allotted capital
 예치금 deposit
 완성시장 complete market, perfect market
 완전조정 full integration
 외국(납부)세액공제 foreign tax credit, credit for foreign taxes paid
 외국법인 foreign corporation
 외국세액소득공제방법 tax credit method
 외국소득면제방법 tax exemption method
 외적타당성 external validity
 요구불 대여금 demand loan
 우편조사 correspondence examination
 원가가산법 cost plus method(CP)
 원시할인발행규정 original issue discount (OID)provision
 원징수불이행 가산세 penalties on failure of tax withholding
 원천과세원칙 source principle
 원천소득 income from source
 원천징수 withholding at source
 원천징수세액 tax withholding
 원천징수의무자 withholding agent
 위장 concealment
 위탁매매인 commission agent
 유가증권담보부사채 collateral bond
 유도형기법 reduced form technique
 유도형선형회귀모형 reduced form linear regression model
 유보(누적)소득세 accumulated earnings tax
 유보이익의 자본비용 cost of retained earnings
 유산(상속)세 estate tax
 유증 testamentary
 유통세 circulation tax
 유한회사 limited company
 유효세율 effective tax rate
 은행감독원 comptroller of the currency
 을종근로소득세 class B payroll taxes
 응능부담의 원칙 ability-to-pay principle
 응답소득 interview income
 의결권위임장규칙 proxy rules
 의료비공제 medical expense deduction
 의심스러운 경우에는 과세 in dubio pro fiscus
 의심스러운 경우에는 비과세 in dubio contra fiscus
 의제배당 constructive dividends, deemed dividend
 의제실현 constructive realization
 이득 gain
 이연법 deferred method
 이연법인세 deferred tax, deferred income taxes
 이연지급제도 deferred compensation
 이월 carry forward, take-over
 이월결손금 deficit carried over, net operating loss carry forwards
 이윤가산율 profit mark-up
 이윤분할(배)법 profit split method
 이윤세 profit tax
 이의신청 administrative appeal
 이익극대화 profit maximization
 이익배분법 allocation of overall profit
 이익분배기금 profit-sharing contributions
 이익비교법 comparison of profits
 이익비례법 costs of income ratio method
 이자적용면제기간 interest free periods
 이전가격 사전 합의제도 advance pricing agreement(APA)
 이전가격결정방법 transfer pricing methodology(TPM)
 이전가격백서 white paper on transfer pricing
 이중과세 dual(double) taxation
 이중과세방지 unilateral relief method
 이중과세시스템 system of double taxation
 이중처벌 금지원칙 doctrine of double jeopardy
 이첩문서 transmittal memorandum
 이행비용 carrying charge
 이행수수료 commitment fees
 익금불산입 exclusion from gross income
 익금산입항목 taxable items
 인쇄 personal tax
 인수법인 acquiring corporation
 인수시도 takeover bids
 인적공제 personal exemptions
 인정이자율 safe haven rate
 인지세 stamp tax
 일괄이전지출 lump-sum transfer
 일괄한도액방법 overall country limitation method
 일반소송과 general litigation
 일선세무서 district office
 일시불 one payment
 일시상각 expensing(free) depreciation
 일시적 차이 timing difference
 일시적 차이의 세액효과 tax effects of timing difference
 입법 revenue code
 입법적 시행세칙 legislative regulation
 입지우위로 인한 규모의 경제 location economics
 자가고용세 self-employment tax
 자금조달 raising funds
 자기 부과제도 self-assessment system
 자녀양육비세액공제 child and dependent care credit
 자동차세 automatic tax
 자료제출요구 information document request(IDR)
 자본손실 소급공제 capital loss carry back
 자본이득, 양도차익 capital gain
 자본이익율법 rate of return on investment method(ROI)
 자본이전세 capital transfer tax
 자산-부채법 asset-liability method
 자산소득 income from assets
 자산을 이전받는 법인 transferee corporation
 자산을 이전하는 법인 transferor corporation
 자산재평가세 assets revaluation tax
 자선기부금공제 charitable contributions deductions
 자연스런 사업년도 natural business year
 잔액소득누진성 residual income progression
 잔존가액 salvage value
 잠재환율
 장기자본 shadow
소 득 공exchange rate gain deduction for net long-term
제 long-term
capital gains
 장애자공제 exemption for handicapped person
 장외시장 over-the counter market(OTC)
 재고관리 maintenance of inventory
 재고유지비용 carrying cost
 재무부시행세칙 treasury regulations
 재산세 property tax
 재정거래 arbitrage process
 재정불공평 fiscal inequity
 재판매가격법 resale price method
 재평가적립금 revaluation reserve
 재해손실 loss due to disaster
 저작권 copy rights
 적용시기 effective date
 전방결합 forward integration
 전산식별기능법 discriminant function system(DIF)
 전산전문 조사요원 computer audit specialists(CAS)
 전세계 이자율법 separate currency pools method
 전세계적 이익 global income
 전입 transfer-in
 전출 transfer-out
 전화세 telephone tax
 절세, 조세회피 tax avoidance
 접대비 entertainment expenses
 정상가격
  정 상 거 래normal
가 격 기value
준 arm's length standard, arm's length standard
principle
 정상거래기준 arm's length dealing
 정상수익률 arm's length rate of return
 정상이자율 arm's length rate
 정책고용 세액공제 targeted job credit
 제1심 국세심사위원회 first level tax commission
 제2심 국세심사위원회 second level tax commission
 제시가격 tender price
 제한납세의무 limited tax liability
 제한세율 limited tax rate
 조기환급 early refund
 조사공무원의 조사보고서 revenue agent's report(RAR)
 조사범위 scope of examination
 조사요원 revenue agents
 조사재개 reopening of tax audit
 조세 tax
 조세감면 tax exemption and reduction tax reliefs, tax-relief
 조세개혁법(1976년) the tax reform act of 1976
 조세공과 tax and public imposition
 조세공평 tax equity
 조세과 tax division
 조세납부성실성 tax compliance
 조세당국 tax authorities
 조세법원 tax court
 조세부담 burden of tax, tax incidence(burden)
 조세불복 쟁송담당부서, 본청 office of chief counsel
 조세비용 tax cost
 조세소송과 tax litigation
 조세우대항목 tax preferential item
 조세의 중립성 tax neutrality
 조세저항율 tax resistance scale
 조세조약 tax treaty
 조세조약과 tax treaty division
 조세지출예산제도 tax expenditure budget
 조세체계 tax savings
 조세충격 tax impact
 조세특례소득 tax preference return
 조세협약 tax convention
 조세협정 tax agreement
 조세회피 avoid taxes, reduce(escape) taxes
 조세회피방지규정 anti-avoidence rule
 조세회피성향 propencity to evade
 조세회피지 tax haven
 조정계산 computing adjustment
 조정과세소득 adjusted taxable income
 조정관세제도 adjustment tariff rate system
 조정소득 modified taxable income
 조정총소득 adjusted gross income(AGI)
 조합과세법 partnership method
 조합조사 coordinated examination program
 종가세 ad valorem tax
 종량세 specific tax
 종업원지주제도 employee stock ownership
 종합과세 global taxation
 종합소득 expanded income
 종합소득세 global income tax
 종합조사과 coordinated program division
 종합조사프로그램 coordinated examination program(CEP)
 주(일차)조정 primary adjustment
 주면허세 state franchise tax
 주민세 inhabitants tax
 주세 liquor tax
 주소득세 state income tax
 주식매수청구권 appraisal right
 주식매집 leveraged buyout(LBO)
 주식상여 stock bonus plan
 주주의 배당조정 homemade dividends
 준독점적 quasi-monopolistic
 중간상 middleman
 중간예납제 interim estimated tax
 중립과세제 neutral taxation system
 중복과세 recurrent taxation
 중앙심사위원회 central tax commission
 즉시납부제도 pay as you earn(PAYE)
 증여세 gift tax
 지금세액인식법 taxes payable method
 지급배당공제법 dividend-paid-deduction method
 지급세액인식법 taxes payable method
 지방개발부담금 assessment for local improvements
 지방세 local tax
 지방자치단체회계 municipal accounting
 지방정부회계 local government accounting
 지방청 법률고문관 regional counsel
 지배주주 controlling shareholder
 지분의 자유로운 이전 free transferability of interests
 지상이득 paper gain
 지점 송금세 branch remittance tax
 지점세 branch tax
 지출세 expenditure tax
 직접세 direct tax
 직접세세무서 district offices of direct taxes
 진성채무 bona fide indebtedness
 징세비용 cost of collection
 차기이월 초과제한소득 excess limitation carry forward
 차등(복수)세율제도 split rate system
 차별적 과세 differential taxation
 착수수수료 retainer fee
 창업비 organizational expenditures
 첫 사업년도 short tax periods
 청구 billing
 청구가격 invoice price
 청구권의 포기 waivers of claims
 청산 liquidation
 초과(추가)상각 additional depreciation
 초과소득세 supertax
 초과소득제한 excess limitation
 초과이득세 windfall profit tax
 초과이자비용 excess interest expense
 총괄주의 entire principle
 총소득 gross income(GI)
 총수입 gross receipts
 총액지급 lump-sum payment
 최저세 과세소득 alternative minimum taxable income(AMTI)
 최적조세 optimal tax
 추가공제 extra allowance
 추가과세 additional assessment
 추가인적공제 additional personal relief
 취득세 acquisition tax
 취득원가의 물가연동제 indexation of historical cost basis
 취소 cancellation
 쾌락함수 hedonic equation
 탈세 tax evasion
 탈세지수 tax evasion index
 통계국 bureau of census
 통일조합법 uniform partnership act
 투자세액공제 investment tax credits(ITC)
 투자신탁 investment trusts
 투자유인세제 tax incentive system
 특별부가세 surtaxes
 특별세 extraordinary taxes
 특별소비세 special exercise tax
 특수전문조사요원 specialized agents
 특정과세문제 합의 split-issue settlement
 특정영업세(유통세) exercise tax
 특정항목별 조사대상 선정방법 unallowable items program(UIP)
 특허계약 licensing agreement
 특허권 patents
 특혜기간 grace period
 파산선고 bankruptcy
 판매비 distribution cost
 판매세 sales taxes
 판매수수료율 commission rate
 평균세율누진성 average-rate progression
 평등성 equity
 폐쇄회사 closely held corporations
 포괄적 과세표준 comprehensive tax base
 포괄적 소득세 comprehensive income tax(CIT)
 포화점 saturation point
 표준공제 standard deduction
 표준세율 standard tax rate
 피지배
  피 지 배외국법인
외국인 controlled
지 주 회foreign corporations
사 controlled foreign personal holding
companies
 한계세율 marginal tax rate
 할인발행차금 original issue discount
 항목별 실액 공제액 itemized deductions
 해석적 시행세칙 interpretative regulation
 해외직접투자활동 foreign direct investment(FDI)
 행정불복시 수행비용, 징세비용 administrative costs
 행정소환명령 administrative summons
 허위진술 misrepresentation
 현지금융월수 months financed locally
 현지출장조사 on-site examination program
 현지해결 on-the-spot solution
 혼인공제 marital deduction
 혼합추정기법 mixed estination
 확실성등가수익 certainty equivalent return
 확장된 재판매가격법 extended resale price method
 확증비용 bonding cost
 환경특별기금세 superfund environmental tax
 환급제도 carry-back provisions
 환급청구 claims for refund
 환산부담 translation exposure
 환수청구권 claim for refund
 환수효과 catching-up effect
 환입 recapture
 회계연도 fiscal year
 회계이익 accounting income
 회사분할 corporate divisions
 회사축소 corporate contractions
 회수기간 payback period
 후방결합 backward integration
 흡수합병 merger
ability-to-pay principle 응능부담의 원칙
accelaerated cost recovery system(ACRS) 가속상각방법
accounting income 회계이익
accrued capital gains 미실현이득
accumulated earnings tax 유보(누적)소득세
accumulated taxable income 과세유보소득
acquired firm 매도회사
acquiring firm 매수회사
acquiring coporation 인수법인
acquisition tax 취득세
addition method 가산법
additional assessment 추가과세
additional depreciation 초과(추가)상각
additional personal relief 추가인적공제
add-on tax 부가세
adjusted gross income(AGI) 조정총소득
adjusted taxable income 조정과세소득
adjustment in setting accounts 결산조정
adjustment tariff rate system 조정관세제도
administrative costs 행정불복시 수행비용, 징세비용
administrative appeal 이의신청
administrative summons 행정소환명령
advalorem tax 종가세
advanced coporation tax (ACT) 선납법인세
advance pricing agreement(APA) 이전가격 사전 합의제도
affiliated group 관련(계)회사그룹
after-tax basis 세후기준
after-tax cost of debt 세후 이자비용
alimony 부양비
alleged indebtedness 가성채무
alloted capital 영업개시자금
allocation of overall profit 이익배분법
alternative depreciation system(ADS) 대체상각법
alternative minimum tax (AMT) 대체(선택)최저한세
alternative minimum taxable income(AMTI) 최저세 과세소득
amount of the proposed adjustment 소득조정금액
amount of the setoff 상계금액
annuity 년금
anti-avoidence rule 조세회피방지규정
applicable federal rate(AFR) 연방이자율
appeals 심사
appraisal right 주식매수청구권
appral right 불복쟁송권
arbitrage process 재정거래
arbitrary escalation of historical cost basis 역사적원가의 임의증액법
arm's length comparables 비교가능기업
arm's length dealing 정상거래기준
arm's length price(ALP) 독립기업가격, 정상거래가격
arm's length rate 정상이자율
arm's length rate of return 정상수익률
arm's length standard 정상거래가격기준
arm's length standard principle 정상거래가격기준
assessment for local improvements 지방개발부담금
assessment period 부과기간
asset-liability method 자산-부채법
assets depreciation range(ADR) 상각내용년수범위
assets revaluation tax 자산재평가세
assignment income 양도소득
attribution principle 귀속주의
audit workpapers 감사보고서
automatic tax 자동차세
average-rate progression 평균세율누진성
avoid taxes 조세회피
backward integration 후방결합
bankruptcy 파산선고
bargaining theory 거래흥정이론
basic arm's length return method(BALR) 기본적 독립기업수익법
basic research payments 기본연구개발비
benefits due to tax deduction 세금절감이득
bereau of census 통계국
billing 청구
blocked income 봉쇄소득
bona fide indebtedness 진성채무
bond refunding 사채차환
bonding cost 확증비용
bracket 소득계급구분
bracket creep 과세계급상승
branch book/dollar method(BBP) 미국내 이자율법
branch remittance tax 지점 송금세
branch tax 지점세
bunching of income 소득의 결집
bunching effect 결집효화(묶음효과, 다발효과)
burden of tax 조세부담
business combinations 기업결합
business income 사업소득
business office tax 사업소게
business profits 사업소득
business resistration certificate 사업자등록증
business transferee 사업양수인
canceiling 취소
capital gain 자본이득, 양도차익
capital gains tax 양도소득세
capital loss carryback 자본손실 소급공제
capital transfer tax 자본이전세
carryback 소급
carry-back provisions 환급제도
carryforward 이월
carrying charge 이행비용
carrying cost 재고유지비용
carry-over basis(doner's basis) 승계취득가액기준
catching-up effect 환수효과
central tax commission 중앙심사위원회
certainty equivalent return 확실성등가수익
charitable contributions deductions 자선기부금공제
child and dependent care credit 자녀양육비세액공제
circulation tax 유통세
city planning tax 도시계획세
civil negligence penality 벌과금
claim court 손해배상법원
claim for refund 환수청구권
claims for refund 환급청구
class B payroll taxes 을종근로소득세
client-group 거래자집단
closely held corporations 폐쇄회사
collateral 담보능력
collateral bond 유가증권담보부사채
collusion 담합
commensurate with income 소득상응(대응조정)
commensurate with income standard 소득상응원칙
commercial paper(C/P) 신종기업어음
commission agent 위탁매매인
commission rate 판매수수료율
commitment
comparable fees 이행수수료
adjustable transaction method(CATM) 비 교 가 능
조정거래법
comparable profit interval(CPI) 비교가능이익구간
comparable uncontrolled price method(CUP) 비교가능 제3자법
comparison of profits 이익비교법
complete market 완성시장
compliance cost 납세능력(협력)비용
compound value interest factor 복리이자요소
comprechensive income tax(CIT) 포괄적 소득세
comprehensive tax base 포괄적 과세표준
comptroller of the currency 은행감독원
compulsory acquisition 공용징용
computer audit specialists(CAS) 전산전문 조사요원
computing adjustment 조정계산
concealment 위장
consolidated corporate income tax system 연결법인세제
consolidated taxable income 연결과세소득
consolidated tax return 연결세무신고
consolidation 신설합병
constant rate method 고정세율법
constructive dividends 의제배당
constructive realization 의제실현
consumer price index(CPI) 소비자물가지수
consuption tax 소비세
contribution in aid of construction 공사부담금
controlled
controlled foreign
foreigncorporations 피지배 companies
personal holding 외국법인 피지배 외국인
지주회사
controlling shareholder 지배주주
coodnated examination program 조합조사
coodinated program division 종합조사과
coordinated examination program(CEP) 종합조사프로그램
copy rights 저작권
corporate contractions 회사축소
corporate divisions 회사분할
corporate income tax 법인소득세
corporate source income 법인원천소득
corporate tax liability 법인과세소득세액
corporation franchise taxes 법인면허세
corporation income tax return 법인세신고서
correlative adjustment 대응조정
correspondence examination 우편조사
cost-funding method 비용부담계약
cost of collection 징세비용
cost of compliance 납세이행비용
costs of income ratio method 이익비례법
cost of retained earnings 유보이익의 자본비용
cost plus method(CP) 원가가산법
credit 세액공제
credit for foreign taxes paid foreign tax credit 외국납부세액공제
credit method 세액공제법
criminal investigation division(CID) 사찰과
crowding-out effect 구축효과
customs duty 관세
customs values 수입관세과표
cut-off rate 거부율
death duty 상속세
debt capacity 기채능력
decisions of claim basis 권리의무확정주의
deducting and capitaling costs 공제 및 자본비용
deduction 손금, 소득공제
deduction method 가액공제법
deductions that are not expenses 손금산입항목
deemed diviend 의제배당
de facto control 사실상 지배
deferred compensation 이연지급제도
deferredincome taxes 이연법인세
deferred method 이연법
deferred tax 이연법인세
deficit carried over 이월결손금
definitive agreement(D/A) 매매계약
degree of progression 소득세의 누진도
demand loan 요구불 대여금
dependency exemption 부양가족공제
deposit 예치금
determination of tax liabilities 세액결정
differential taxation 차별적 과세
direct tax 직접세
disallowed interest 비공제 이자비용
disallowed interest expense 손금부인 이자비용
discounted dividend payout 배당환원
discriminant function system(DIF) 전산식별기능법
distributed-lag formula 분배시차공식
distribution cost 판매비
district court 연방 지방법원
district office 일선세무서
district offices of direct taxes 직접세세무서
district offices of indirect taxes 간접세세무서
dividend gain 배당소득
dividend-exclusion method 수입배당금불산입법
dividend-paid-deduction method 지급배당공제법
dividend-received-credit method 수입배당금세액공제법
dividend-received deduction 수취배당소득공제
doctrine of double jeopardy 이중처벌 금지원칙
documents aganist acceptance 어음인수도조건
domestic coporation 내국법인
dual(double) taxation 이중과세
duration 대여기간
due dates for payment of tax 납부기한
due diligence 기업실사
early refund 조기환급
earmarked tax 목적세
earned income deduction 근로소득공제
earned income tax credit 근로소득세액공제
economic efficiency 경제적 능률성
economic recovery tax act 경제활성화세법
effective date 적용시기
effective corporation income tax rate 실효법인세율
effective rate 실효세율
effective tax rate 유효세율
emploment tax 고용세
employee stock ownership 종업원지주제도
entire principle 총괄주의
equally distributed equivalent level of income 균등분배대등소득
equity 평등성
estate tax 유산(상속)세
estimated tax payments 기납부 추정세액
excess interest expense 초과이자비용
excess limitation 초과소득제한
excess limitation carrforward 차기이월 초과제한소득
excess profit tax 부당이득세
exclusion from gross income 익금불산입
exclusive right to tax 배타적 과세권
exemption for handicapped person 장애자공제
exemption from tax 세액감면
excemptions 면세(면제)
exercise tax 특정영업세(유통세)
expanded income 종합소득
expenditure tax 지출세
expensing(free) depreciation 일시상각
explict costs 명시적 자본비용
extended resale price method 확장된 재판매가격법
extertainment expenses 접대비
external validity 외적타당성
extra allowance 추가공제
extraordiary taxes 특별세
fairness 공정성
farmland tax 농지세
federal deposit insurance corporation 연방예금보험회사
federal estate tax 연방상속세
federal exercise tax 연방소비세
federal gift tax 연방증여세
federal income tax 연방소득세
federal reserve board 미국연방준비은행 이사회
federal reserve system 연방준비제도
federal tax 연방세
federal tax law 연방세법
fiction theory 법인의제설
fictitious gains 가공이득
field audit(FA) 실지조사
first level tax commission 제1실 국세심사위원회
fiscal economy 경제성
fiscal inequity 재정불공평
fiscal year 회계연도
floatation cost 발행비용
foreign coporation 외국법인
foreign direct investment(FDI) 해외직접투자활동
foreign tax credit 외국(납부)세액공제
forest income 산림소득
formation tax(tax on the capital of companies) 법인자본에 대한 과세
forward integration 전방결합
franchise 사용권
franchise tax returns 면허세신고서
fraudulent act 사해행위
free cash flow 여유자금가설
free transferability of interests 지분의 자유로운 이전
fresh-start(stepped-up) basis 신취득가액기준
fringe benefits 변형급여
full integration 완전조정
functional
future tax method
benefits기능비교법
due to loss carryforward 결 손 금 차 기 이 월
미래세금이득
gain 이득
general litigation 일반소송과
generation-skipping tax 세대생략이전세
gift tax 증여세
global income 전세계적 이익
global income tax 종합소득세
global taxation 종합과세
grace period 특혜기간
graduation system 누진제도
granting of subsidies 보조금지원
green tax reporting system 녹색신고제도
gross income(GI) 총소득
gross profit margin 매출이익율
gross receipts 총수입
gross-up 가산
guaranteed bond 보증사채
hedonic equation 쾌락함수
home equity indbtedness 가계자금융자
homemade diviends 주주의 배당조정
horizontal equity 수평적 평등
horse race tax 마권세
host country 수용국
hybrid financing 변형자본
identification 식별
implict costs 암시적 자본비용
implict rental cost of capital 암묵적 자본임대비용
imptation method 법인세 주주귀속법
imputed earnings 귀속가득액
imputed income 귀속소득
imputed interest 귀속이자
imputed rent 귀속임대료
inclusion ratio method 과세산입비율방법
income 소득
income effect 소득효과
income from assets 자산소득
income from immovable property 부동산소득
income from source 원천소득
income from trades 사업소득
income level 소득수준
income statement 소득계산서
income subject to separate taxation 분리과세 배당소득
income tax 소득세
income tax act of 1913 1913년의 연방소득세법
income tax liability 법인세부채(총결정세액)
indexation allowance 물가연동공제액
indexation of historical cost basis 취득원가의 물가연동제
indirect tax 간접세
individual income tax 개인소득세
individual ruling 사전심사
in dubio contra fiscum 의심스러운 경우에는 비과세
in dubio pro fisco 의심스러운 경우에는 과세
information document request(IDR) 자료제출요구
inhabitants tax 주민세
inheritance tax 상속세
inrem tax 물세
inside director 사내이사
installed tax payment 세액분납
institutional investor study 기관투자자조사
insurance proceeds 보험차익
interative process 분리과정
intercompany transactions 내부거래
interest-free loan 무이자대여
interest free periods 이자적용면제기간
intergration economics 수평, 수직결합으로 인한 규모의 경제
interim estimated tax 중간예납제
interim-period tax computation 법인세의 중간보고계산
intermediaries 매개기관
internal revenue code(IRC) 미연방세법
internal revenue service(IRS) 미국국세청
internal tax 내국세
international enforcement program(IEP) 국제조세업무 프로그램
international examiner 국제조세분야 조사담당요원
international tax law 국제조세법
internatization 현지화
interperiod income tax allocation 법인세 기간배분
interpretative regulation 해석적 시행세칙
interview income 응답소득
inter vivos 생전취득
investment tax credits(ITC) 투자세액공제
investment trusts 투자신탁
invoice method 세액공제법
invoice price 청구가격
issuees 과세문제
itemized deductions 항목별 실액 공제액
jeapardy assessment 긴급부과
joint and several obligation for tax payment 연대납세의무
joint filers 공동신고
job credit 고용세액공제
legislative regulation 입법적 시행세칙
leveraged buyout(LBO) 주식매집
liability progression 세부담누진성
license tax 면허세
licensing agreement 특허계약
like-kind exchange 동종자산 교환거래
limited company 유한회사
limited tax liability 제한납세의무
limited tax rate 제한세율
linear interpolation 보간법
liquidation 청산
liquor tax 주세
litigation 소송
litigation costs 사법적 소송 수행비용
loan and advances 대부금과 전도금
local government accounting 지방정부회계
local tax 지방세
location economics 입지우위로 인한 규모의 경제
lock-in effect 동결효과
lodon inter-bank
long-term gain offering rate(LIBOR)
deduction 리보금리
for net long-term capital gains
장기자본소득공제
look-back interest 소득정산에 따른 이자
loss carryback 결손금소급공제
loss carry-back system 결손시 환급제도
loss carryforward 결손금이월공제
loss due to disaster 재해손실
loss limitation 손실공제한도
lump-sum payment 총액지급
lump-sum transfer 일괄이전지출
mainstream corporation tax(MCT) 본래의 법인세
maintenance of investory 재고관리
malfeasance 부정
managerialism 경영자 중심주의
marginal tax rate 한계세율
marital deduction 혼인공제
market penetration costs 시장침투비용
mark-up 가산율
marriage tax 결혼세
match pairs 쌍체비교
mathematical economic 수리경제학
mechanistic hypothesis 기계적 가설
medical expense deduction 의료비공제
merger 흡수합병
middleman 중간상
ministry of finance 국세청
miscellaneous exercise tax 기타 소비세
misrepresentation 허위진술
modified flat tax 수정비례세율
mixed estination 혼합추정기법
modified income apportonment method 수정소득분할법
modified taxable income 조정소득
monetary base 본원통화
monopolistic advantage theory 독점이론
months financed locally 현지금융월수
mortgage bond 부동산담보부사채
multi national enterprise(MNE) 다국적기업
municipal accounting 지방자치단체회계
mutual funds 상호신용금융업, 상호부금
national tax 국세
natural business year 자연스런 사업년도
negative income tax(NIT) 소극과세
net capital losses 순자본손실
net condemnation award 수용보상액
net long term capital gains(NLTCG) 순장기자본소득
net-of-tax method 순액법
net operation loss(NOL) 순영업손실
net operating loss carryforwards 이월결손금
net operating loss carrybacks 당기순손실의 소급이월
net profit margin 순이익율
net tax liability 순납부할세액
neutral taxation system 중립과세제
non-deductible 손금불산입비용
non-profit coporation 비영리법인
non-tariff barrier 비관세장벽
non-taxable revenues(income) 비과세소득
normal tax 기본세
normal value 정상가격
objects of taxation 과세물건
odd lots 단주
offer-in-compromise 양해각서
offsetting tax 상계과세
office audit(OA) 사무실조사
office of chief counsel 조세불복 쟁송담담부서, 본청
official-assessment system 과과세제도
offshore banking 역외금융
oligopolistic theory 과점이론
one payment 일시불
on-site examination program 현지출장조사
optimal tax 최적조세
ordinary income 경상소득
ordinary tax 보통세
original issue dicount 할인발행차금
original issue discount (OID)provision 원시할인발행규정
organizational expenditures 창업비
outside director 사외이사
outstanding 미발행
outstanding bond 기발행사채
outstanding shares issed 발행주식총수
overall country limitation method 일괄한도액방법
overpayment 과오납세액
overpricing 과대신고
over-draft(O/D) 역외금융
over-the counter market(OTC) 장외시장
ower's wealth 소유주의 부
paid-in capital 납입자본금
paper gain 지상이득
partial profit and loss statement 부분손익계산서
partnership 동업기업(조합)
partnership method 조합과세법
passive investment income 수동적 투자소득
patents 특허권
pay as you earn(PAYE) 즉시납부제도
payback period 회수기간
payment of tax 세금납부
payroll 급여액
penalty taxes 가산세
penalty tax on underdeclaration 과소신고 가산세
penalties on failure of tax withholding 원징수불이행 가산세
penalties on incorrect filing 신고불성실 가산세
pension-giving income 년금소득
percountry limitation method 국별한도액방법
perfect market 완전시장
permanent difference 영구적 차이
permanent establishment 고정사업장
personal credits 개인세액공제
personal exemptions 인적공제
personal holding company tax (개인)지주회사세
personal tax 인쇄
persons subject to witholding 납세의무자
plan benefits 년금보상
prepaid income taxes 선급법인세
primary adjustment 주(일차)조정
principle of real taxation 실질과세원칙
problem resolution officer(PRO) 세무서 호민관, 고충처리관
producer price index(PPI) 생산자물가지수
profit mark-up 이윤가산율
profit maximization 이익극대화
profit-sharing contributions 이익분배기금
profit split method 이윤분할(배)법
profit tax 이윤세
progressive accretion tax 누진적 자산증가세
progressive tax 누진세
progressive tax rate 누진세율
progressive tax structure 누진적 과세구조
promissory notes 약속어음
propencity to evade 조세회피성향
property subject to attachment 압류금지재산
property tax 재산세
property tax on real estate 부동산에 대한 재산세
proportional adjustment method 비례조정법
proxy rules 의결권위임장규칙
provincial taxes 도세
publicly held corporations 공개회사
publicly traded partnership(PTP) 공개거래합자회사
purchase tax 구입세
qualified plans 년금제도
quasi-monopolistic 준독점적
rasing funds 자금조달
rate of return on investment method(ROI) 자본이익율법
real entity theory 법인실재설
real estate tax 부동산보유세
real estate income 부동산소득
recapture of previously claimed tax credits 기세액공제 중 환원분
recapture 환입
recurrent taxation 중복과세
reduced form linear regression model 유도형선형회귀모형
reduced rate 경감세율
reduce(escape) taxes 조세회피
reduced
refund ofform technique
income 유도형기법
taxes due to loss carryback 결손금전기이월 법인세
환수액
regional counsel 지방청 법률고문관
regressive tax 역진세
regulations 규제
regulatory costs 규제비용
related taxpayer 관련납세자
reliefs 소득공제액
relized capital gains 실현이득
reopending of tax audit 조사재개
resale price method 재판매가격법
research credit 연구개발공제
resident 거주자
residual income progression 잔액소득누진성
resistered tax 등록세
retainer fee 착수수수료
revaluation reserve 재평가적립금
revenue agents 조사요원
revenue agent's report(RAR) 조사공무원의 조사보고서
revenue code 입법
revenue procedures 국세청 절차규정
revenue rulings 국세청통칙
revenue sharing program 입분흥제도
revision and renewal 수정 및 갱신
revocation 무효
safe harbor 면책규정, 면제규정, 안전조항
safe harbor ratio 부채/자본비율
safe haven rate 인정이자율
sales on deferred payment 연불판매
sales taxes 판매세
salvage value 잔존가액
saturation point 포화점
schedular income tax 분류소득세
schedular taxation 분리과세
schedule system 열거주의
scope of examination 조사범위
second level tax commission 제2심 국세심사위원회
secret service expense 기밀비
secured bond 담보부사채
self-assessment systme 자기 부과제도
self-employed individuals 기타 자영업자
self-employment tax 자가고용세
selfemployment tax 사용자고용인세
separate currency pools method 전세계 이자율법
separate limitation method 분리한도액방법
separate taxation 독립과세
sequential equilibrium 순차적 균형
set-offs 상계
shadow exchange rate 잠재환율
sham(fraudulent, colorable) transactions 가공거래
short tax periods 첫 사업년도
simplicity 단순성
simplified tax invoice 간이세금계산서
simultaneous equation technique 연립방정식법
single equation technique 단일방정식법
sinking fund system 감채기금제도
small business corporation 소규모사업법인
social welfare 사회후생
society security tax 사회보장세
sole proprietorship 개인소유기업
source principle 원천과세원칙
special exercise tax 특별소비세
specialized agents 특수전문조사요원
specific tax 종량세
specification of the model 모형의 설정
split-issue settlement 특정과세문제 합의
split rate system 차등(복수)세율제도
spouse deduction 배우자공제
stamp tax 인지세
standard deduction 표준공제
standard rate 기본세율
standard tax rate 표준세율
start-up expenitures 개업비
state income tax 주소득세
state franchise tax 주면허세
statute of limitation 법정부과기한
statutory exemption 법정감면소득
statutory income 법정소득
statutory notice of deficiency 부족징수세액 결정통지서
statue of limitation 소멸시효
stock bonus plan 주식상여
stock redemption 감자
subtraction method 공제법
succession duty 부동산상속세
surcharge 부가징수
superfund enviromental tax 환경특별기금세
supertax 초과소득세
supreme court 연방최고(대)법원
surtaxes 특별부가세
system of double taxation 이중과세시스템
take-over 이월
takeover bids 인수시도
target coporation 대상법인
targeted job credit 정책고용 세액공제
tariff escalation system 경사관세구조
tax 조세
taxable exchange 과세대상 교환거래
taxable gain 과세소득
taxable income 과세표준(과세소득)
tax agent 납세대리인
tax agreement 조세협정
tax and public imposition 조세공과
taxation 과세, 세무
tax audit 세무조사
tax auditors 세무감사원
tax authorities 조세당국
tax avoidance 절세, 조세회피
tax base 과세표준(과표)
tax compliance 조세납부성실성
tax control 세무통제
tax convention 조세협약
tax cost 조세비용
tax court 조세법원
tax credits 세액공제
tax credit for divident 배당세액공제
tax credit method 외국세액소득공제방법
tax division 조세과
tax effect accounting methods 법인세영향인식법
tax effects of operating losses 결손금에 따른 세액효과
tax effects of timing difference 일시적 차이의 세액효과
tax equity 조세공평
taxes estimated to be payable 당기분 자진신고법인세
taxes payable method 지금세액인식법
tax evasion 탈세
tax evasion index 탈세지수
tax-exempt interest income 비과세이자소득
tax exemption and reduction tax reliefs 조세감면
tax exemption method 외국소득면제방법
tax expenditure budget 조세지출예산제도
tax-free reorganization 비과세조직변경
tax haven 조세회피지
tax haven country 경과세국
taxible items 익금산입항목
tax impact 조세충결
tax imposed 부과세액
tax incentive system 투자유인세제
tax incidence(burden) 조세부담
tax invoice 세금계산서(세금영수증)
tax liability 과세소득세액
tax litigation 조세소송과
tax loss carry-forwards(TLCF) 결손금이월 조세효과
tax neutrality 조세의 중립성
taxes payable method 지급세액인식법
taxpayer 납세의무자
taxpayer compliance measurement program(TCMP) 무작위추출방법
taxpayer's filing status 납세의무자의 신고지위
tax planning 세무관리
tax planning strategies 세무관리전략, 절세방안
tax preference return 조세특례소득
tax preferential item 조세우대항목
tax rates 세율
tax rate schedule 세율표
tax reconciliation 세무조정
tax registration certificate 사업자등록증
tax-relief 조세감면
tax resistance scale 조세저항율
tax returns 납세신고(세무신고)
tax savings 조세체계
tax table 세액표
tax treaties 국제조세조약
tax treaty 조세조약
tax treaty division 조세조약과
tax unit 과세단위
tax withholding 원천징수세액
tax workpapers 세무보고서
technological development reserves 기술개발준비금
telephone tax 전화세
tender price 제시가격
testamentary 유증
thin capitalization 과소자본
the tax reform act of 1976 1976년 조세개혁법
the principle of the rotten apple 썩은 사과의 원리
timming difference 일시적 차이
total tax 결정세액
trademarks 상표권
tradenames 상표명
trade-off relationship 교환관계(상충관계)
trade regulation 무역관련법안
transfer-in 전입
transfer-out 전출
transferee coporation 자산을 이전받는 법인
transfer pricing methodology(TPM) 이전가격결정방법
transferor coporation 자산을 이전하는 법인
translation expousure 환산부담
transmittal memorandum 이첩문서
treasury regulstions 재무부시행세칙
treasury stock 금고주
triangular mergers 삼각합병
true taxable income 실질과세소득
trustee 수탁자
trust fund 신탁기금
unallowable items program(UIP) 특정항목별 조사대상 선정방법
underpayment 과소납부
underpricing(understatement) 과소신고
unearned income 불로소득
unemployment compensation tax 실업보상세
unfunded deferred compensation plan 비기금 이연보상계획
unguaranteed bond 무보증사채
uniform partnership act 통일조합법
unilateral relief method 이중과세방지
unitary method 소득배분방법
united states general accounting office 미국회계감사원
unsecured bond 무담보부사채
U.S. treasury bonds and notes 미 재무성증권
value added tax(VAT) 부가가치세
vertical equity 수직적 평등
wage tax 근로소득세
waivers of claims 청구권의 포기
white paper on transfer pricing 이전가격백서
wholesale market 도매시장
widfall profit tax 초과이득세
withholding agent 원천징수의무자
withholding at source 원천징수
work fee 업무수행수수료
worksheet for taxation 세무정산표
zero rates 영세율

(영어->한글) 2
ability-to-pay principle 응능부담의 원칙
 accelerated cost recovery system(ACRS) 가속상각방법
 accounting income 회계이익
 accrued capital gains 미실현이득
 accumulated earnings tax 유보(누적)소득세
 accumulated taxable income 과세유보소득
 acquired firm 매도회사
 acquiring firm 매수회사
 acquiring corporation 인수법인
 acquisition tax 취득세
 addition method 가산법
 additional assessment 추가과세
 additional depreciation 초과(추가)상각
 additional personal relief 추가인적공제
 add-on tax 부가세
 adjusted gross income(AGI) 조정총소득
 adjusted taxable income 조정과세소득
 adjustment in setting accounts 결산조정
 adjustment tariff rate system 조정관세제도
 administrative costs 행정불복시 수행비용, 징세비용
 administrative appeal 이의신청
 administrative summons 행정소환명령
 ad valorem tax 종가세
 advanced corporation tax (ACT) 선납법인세
 advance pricing agreement(APA) 이전가격 사전 합의제도
 affiliated group 관련(계)회사그룹
 after-tax basis 세후기준
 after-tax cost of debt 세후 이자비용
 alimony 부양비
 alleged indebtedness 가성채무
 allotted capital 영업개시자금
 allocation of overall profit 이익배분법
 alternative depreciation system(ADS) 대체상각법
 alternative minimum tax (AMT) 대체(선택)최저한세
 alternative minimum taxable income(AMTI) 최저세 과세소득
 amount of the proposed adjustment 소득조정금액
 amount of the setoff 상계금액
 annuity 년금
 anti-avoidence rule 조세회피방지규정
 applicable federal rate(AFR) 연방이자율
 appeals 심사
 appraisal right 주식매수청구권
 appeal right 불복쟁송권
 arbitrage process 재정거래
 arbitrary escalation of historical cost basis 역사적원가의 임의증액법
 arm's length comparables 비교가능기업
 arm's length dealing 정상거래기준
 arm's length price(ALP) 독립기업가격, 정상거래가격
 arm's length rate 정상이자율
 arm's
 arm's length rate of
length return 정상수익률
standard, arm's length standard principle
정상거래가격기준
 assessment for local improvements 지방개발부담금
 assessment period 부과기간
 asset-liability method 자산-부채법
 assets depreciation range(ADR) 상각내용년수범위
 assets revaluation tax 자산재평가세
 assignment income 양도소득
 attribution principle 귀속주의
 audit workpapers 감사보고서
 automatic tax 자동차세
 average-rate progression 평균세율누진성
 avoid taxes 조세회피
 backward integration 후방결합
 bankruptcy 파산선고
 bargaining theory 거래흥정이론
 basic arm's length return method(BALR) 기본적 독립기업수익법
 basic research payments 기본연구개발비
 benefits due to tax deduction 세금절감이득
 bureau of census 통계국
 billing 청구
 blocked income 봉쇄소득
 bona fide indebtedness 진성채무
 bond refunding 사채차환
 bonding cost 확증비용
 bracket 소득계급구분
 bracket creep 과세계급상승
 branch book/dollar method(BBP) 미국내 이자율법
 branch remittance tax 지점 송금세
 branch tax 지점세
 bunching of income 소득의 결집
 bunching effect 결집효화(묶음효과, 다발효과)
 burden of tax 조세부담
 business combinations 기업결합
 business income 사업소득
 business office tax 사업소세
 business profits 사업소득
 business registration certificate 사업자등록증
 business transferee 사업양수인
 cancellation 취소
 capital gain 자본이득, 양도차익
 capital gains tax 양도소득세
 capital loss carry-back 자본손실 소급공제
 capital transfer tax 자본이전세
 carry back 소급
 carry-back provisions 환급제도
 carry forward 이월
 carrying charge 이행비용
 carrying cost 재고유지비용
 carry-over basis(doner's basis) 승계취득가액기준
 catching-up effect 환수효과
 central tax commission 중앙심사위원회
 certainty equivalent return 확실성등가수익
 charitable contributions deductions 자선기부금공제
 child and dependent care credit 자녀양육비세액공제
 circulation tax 유통세
 city planning tax 도시계획세
 civil negligence penality 벌과금
 claim court 손해배상법원
 claim for refund 환수청구권
 claims for refund 환급청구
 class B payroll taxes 을종근로소득세
 client-group 거래자집단
 closely held corporations 폐쇄회사
 collateral 담보능력
 collateral bond 유가증권담보부사채
 collusion 담합
 commensurate with income 소득상응(대응조정)
 commensurate with income standard 소득상응원칙
 commercial paper(C/P) 신종기업어음
 commission agent 위탁매매인
 commission rate 판매수수료율
 commitment
 comparable fees 이행수수료
adjustable transaction method(CATM) 비 교 가 능
조정거래법
 comparable profit interval(CPI) 비교가능이익구간
 comparable uncontrolled price method(CUP) 비교가능 제3자법
 comparison of profits 이익비교법
 complete market 완성시장
 compliance cost 납세능력(협력)비용
 compound value interest factor 복리이자요소
 comprehensive income tax(CIT) 포괄적 소득세
 comprehensive tax base 포괄적 과세표준
 comptroller of the currency 은행감독원
 compulsory acquisition 공용징용
 computer audit specialists(CAS) 전산전문 조사요원
 computing adjustment 조정계산
 concealment 위장
 consolidated corporate income tax system 연결법인세제
 consolidated taxable income 연결과세소득
 consolidated tax return 연결세무신고
 consolidation 신설합병
 constant rate method 고정세율법
 constructive dividends 의제배당
 constructive realization 의제실현
 consumer price index(CPI) 소비자물가지수
 consumption tax 소비세
 contribution in aid of construction 공사부담금
 controlled
 controlled foreign
foreign corporations 피지배companies
personal holding 외국법인 피지배 외국인
지주회사
 controlling shareholder 지배주주
 coordinated examination program 조합조사
 coordinated program division 종합조사과
 coordinated examination program(CEP) 종합조사프로그램
 copy rights 저작권
 corporate contractions 회사축소
 corporate divisions 회사분할
 corporate income tax 법인소득세
 corporate source income 법인원천소득
 corporate tax liability 법인과세소득세액
 corporation franchise taxes 법인면허세
 corporation income tax return 법인세신고서
 correlative adjustment 대응조정
 correspondence examination 우편조사
 cost-funding method 비용부담계약
 cost of collection 징세비용
 cost of compliance 납세이행비용
 costs of income ratio method 이익비례법
 cost of retained earnings 유보이익의 자본비용
 cost plus method(CP) 원가가산법
 credit 세액공제
 credit for foreign taxes paid, foreign tax credit 외국납부세액공제
 credit method 세액공제법
 criminal investigation division(CID) 사찰과
 crowding-out effect 구축효과
 customs duty 관세
 customs values 수입관세과표
 cut-off rate 거부율
 death duty 상속세
 debt capacity 기채능력
 decisions of claim basis 권리의무확정주의
 deducting and capitaling costs 공제 및 자본비용
 deduction 손금, 소득공제
 deduction method 가액공제법
 deductions that are not expenses 손금산입항목
 deemed dividend 의제배당
 de facto control 사실상 지배
 deferred compensation 이연지급제도
 deferred income taxes, deferred tax 이연법인세
 deferred method 이연법
 deficit carried over 이월결손금
 definitive agreement(D/A) 매매계약
 degree of progression 소득세의 누진도
 demand loan 요구불 대여금
 dependency exemption 부양가족공제
 deposit 예치금
 determination of tax liabilities 세액결정
 differential taxation 차별적 과세
 direct tax 직접세
 disallowed interest 비공제 이자비용
 disallowed interest expense 손금부인 이자비용
 discounted dividend payout 배당환원
 discriminant function system(DIF) 전산식별기능법
 distributed-lag formula 분배시차공식
 distribution cost 판매비
 district court 연방 지방법원
 district office 일선세무서
 district offices of direct taxes 직접세세무서
 district offices of indirect taxes 간접세세무서
 dividend gain 배당소득
 dividend-exclusion method 수입배당금불산입법
 dividend-paid-deduction method 지급배당공제법
 dividend-received-credit method 수입배당금세액공제법
 dividend-received deduction 수취배당소득공제
 doctrine of double jeopardy 이중처벌 금지원칙
 documents against acceptance 어음인수도조건
 domestic corporation 내국법인
 dual(double) taxation 이중과세
 duration 대여기간
 due dates for payment of tax 납부기한
 due diligence 기업실사
 early refund 조기환급
 earmarked tax 목적세
 earned income deduction 근로소득공제
 earned income tax credit 근로소득세액공제
 economic efficiency 경제적 능률성
 economic recovery tax act 경제활성화세법
 effective date 적용시기
 effective corporation income tax rate 실효법인세율
 effective rate 실효세율
 effective tax rate 유효세율
 employment tax 고용세
 employee stock ownership 종업원지주제도
 entire principle 총괄주의
 equally distributed equivalent level of income 균등분배대등소득
 equity 평등성
 estate tax 유산(상속)세
 estimated tax payments 기납부 추정세액
 excess interest expense 초과이자비용
 excess limitation 초과소득제한
 excess limitation carry forward 차기이월 초과제한소득
 excess profit tax 부당이득세
 exclusion from gross income 익금불산입
 exclusive right to tax 배타적 과세권
 exemption for handicapped person 장애자공제
 exemption from tax 세액감면
 exemptions 면세(면제)
 exercise tax 특정영업세(유통세)
 expanded income 종합소득
 expenditure tax 지출세
 expensing(free) depreciation 일시상각
 explicit costs 명시적 자본비용
 extended resale price method 확장된 재판매가격법
 entertainment expenses 접대비
 external validity 외적타당성
 extra allowance 추가공제
 extraordinary taxes 특별세
 fairness 공정성
 farmland tax 농지세
 federal deposit insurance corporation 연방예금보험회사
 federal estate tax 연방상속세
 federal exercise tax 연방소비세
 federal gift tax 연방증여세
 federal income tax 연방소득세
 federal reserve board 미국연방준비은행 이사회
 federal reserve system 연방준비제도
 federal tax 연방세
 federal tax law 연방세법
 fiction theory 법인의제설
 fictitious gains 가공이득
 field audit(FA) 실지조사
 first level tax commission 제1실 국세심사위원회
 fiscal economy 경제성
 fiscal inequity 재정불공평
 fiscal year 회계연도
 floatation cost 발행비용
 foreign corporation 외국법인
 foreign direct investment(FDI) 해외직접투자활동
 foreign tax credit 외국(납부)세액공제
 forest income 산림소득
 formation tax(tax on the capital of companies) 법인자본에 대한 과세
 forward integration 전방결합
 franchise 사용권
 franchise tax returns 면허세신고서
 fraudulent act 사해행위
 free cash flow 여유자금가설
 free transferability of interests 지분의 자유로운 이전
 fresh-start(stepped-up) basis 신취득가액기준
 fringe benefits 변형급여
 full integration 완전조정
 functional method 기능비교법
 future tax benefits due to loss carry forward 결 손 금 차 기 이 월
미래세금이득
 gain 이득
 general litigation 일반소송과
 generation-skipping tax 세대생략이전세
 gift tax 증여세
 global income 전세계적 이익
 global income tax 종합소득세
 global taxation 종합과세
 grace period 특혜기간
 graduation system 누진제도
 granting of subsidies 보조금지원
 green tax reporting system 녹색신고제도
 gross income(GI) 총소득
 gross profit margin 매출이익율
 gross receipts 총수입
 gross-up 가산
 guaranteed bond 보증사채
 hedonic equation 쾌락함수
 home equity indebtedness 가계자금융자
 homemade dividends 주주의 배당조정
 horizontal equity 수평적 평등
 horse race tax 마권세
 host country 수용국
 hybrid financing 변형자본
 identification 식별
 implicit costs 암시적 자본비용
 implicit rental cost of capital 암묵적 자본임대비용
 imputation method 법인세 주주귀속법
 imputed earnings 귀속가득액
 imputed income 귀속소득
 imputed interest 귀속이자
 imputed rent 귀속임대료
 inclusion ratio method 과세산입비율방법
 income 소득
 income effect 소득효과
 income from assets 자산소득
 income from immovable property 부동산소득
 income from source 원천소득
 income from trades 사업소득
 income level 소득수준
 income statement 소득계산서
 income subject to separate taxation 분리과세 배당소득
 income tax 소득세
 income tax act of 1913 1913년의 연방소득세법
 income tax liability 법인세부채(총결정세액)
 indexation allowance 물가연동공제액
 indexation of historical cost basis 취득원가의 물가연동제
 indirect tax 간접세
 individual income tax 개인소득세
 individual ruling 사전심사
 in dubio contra fiscus 의심스러운 경우에는 비과세
 in dubio pro fiscus 의심스러운 경우에는 과세
 information document request(IDR) 자료제출요구
 inhabitants tax 주민세
 inheritance tax 상속세
impersonal tax, tax on goods and possessions 물세
 inside director 사내이사
 installed tax payment 세액분납
 institutional investor study 기관투자자조사
 insurance proceeds 보험차익
 intercompany transactions 내부거래
 interest-free loan 무이자대여
 interest free periods 이자적용면제기간
 intergration economics 수평, 수직결합으로 인한 규모의 경제
 interim estimated tax 중간예납제
 interim-period tax computation 법인세의 중간보고계산
 intermediaries 매개기관
 internal revenue code(IRC) 미연방세법
 internal revenue service(IRS) 미국국세청
 internal tax 내국세
 international enforcement program(IEP) 국제조세업무 프로그램
 international examiner 국제조세분야 조사담당요원
 international tax law 국제조세법
 interperiod income tax allocation 법인세 기간배분
 interpretative regulation 해석적 시행세칙
 interview income 응답소득
 inter vivos 생전취득
 investment tax credits(ITC) 투자세액공제
 investment trusts 투자신탁
 invoice method 세액공제법
 invoice price 청구가격
 issuees 과세문제
 itemized deductions 항목별 실액 공제액
 jeopardy assessment 긴급부과
 joint and several obligation for tax payment 연대납세의무
 joint filers 공동신고
 job credit 고용세액공제
 legislative regulation 입법적 시행세칙
 leveraged buyout(LBO) 주식매집
 liability progression 세부담누진성
 license tax 면허세
 licensing agreement 특허계약
 like-kind exchange 동종자산 교환거래
 limited company 유한회사
 limited tax liability 제한납세의무
 limited tax rate 제한세율
 linear interpolation 보간법
 liquidation 청산
 liquor tax 주세
 litigation 소송
 litigation costs 사법적 소송 수행비용
 loan and advances 대부금과 전도금
 local government accounting 지방정부회계
 local tax 지방세
 location economics 입지우위로 인한 규모의 경제
 lock-in effect 동결효과
London
 long-terminter-bank
gain offering rate(LIBOR)
deduction for net리보금리
long-term capital gains
장기자본소득공제
 look-back interest 소득정산에 따른 이자
 loss carry back 결손금소급공제
 loss carry-back system 결손시 환급제도
 loss carry forward 결손금이월공제
 loss due to disaster 재해손실
 loss limitation 손실공제한도
 lump-sum payment 총액지급
 lump-sum transfer 일괄이전지출
 mainstream corporation tax(MCT) 본래의 법인세
 maintenance of inventory 재고관리
 malfeasance 부정
 managerialism 경영자 중심주의
 marginal tax rate 한계세율
 marital deduction 혼인공제
 market penetration costs 시장침투비용
 mark-up 가산율
 marriage tax 결혼세
 match pairs 쌍체비교
 mathematical economic 수리경제학
 mechanistic hypothesis 기계적 가설
 medical expense deduction 의료비공제
 merger 흡수합병
 middleman 중간상
 ministry of finance 국세청
 miscellaneous exercise tax 기타 소비세
 misrepresentation 허위진술
 modified flat tax 수정비례세율
 mixed estination 혼합추정기법
 modified income apportionment method 수정소득분할법
 modified taxable income 조정소득
 monetary base 본원통화
 monopolistic advantage theory 독점이론
 months financed locally 현지금융월수
 mortgage bond 부동산담보부사채
 multi national enterprise(MNE) 다국적기업
 municipal accounting 지방자치단체회계
 mutual funds 상호신용금융업, 상호부금
 national tax 국세
 natural business year 자연스런 사업년도
 negative income tax(NIT) 소극과세
 net capital losses 순자본손실
 net condemnation award 수용보상액
 net long term capital gains(NLTCG) 순장기자본소득
 net-of-tax method 순액법
 net operation loss(NOL) 순영업손실
 net operating loss carry forwards 이월결손금
 net operating loss carry-backs 당기순손실의 소급이월
 net profit margin 순이익율
 net tax liability 순납부할세액
 neutral taxation system 중립과세제
 non-deductible 손금불산입비용
 non-profit corporation 비영리법인
 non-tariff barrier 비관세장벽
 non-taxable revenues(income) 비과세소득
 normal tax 기본세
 normal value 정상가격
 objects of taxation 과세물건
 odd lots 단주
 offer-in-compromise 양해각서
 offsetting tax 상계과세
 office audit(OA) 사무실조사
 office of chief counsel 조세불복 쟁송담당부서, 본청
 official-assessment system 과과세제도
 offshore banking 역외금융
 oligopolistic theory 과점이론
 one payment 일시불
 on-site examination program 현지출장조사
 optimal tax 최적조세
 ordinary income 경상소득
 ordinary tax 보통세
 original issue discount 할인발행차금
 original issue discount (OID)provision 원시할인발행규정
 organizational expenditures 창업비
 outside director 사외이사
 outstanding 미발행
 outstanding bond 기발행사채
 outstanding shares issued 발행주식총수
 overall country limitation method 일괄한도액방법
 overpayment 과오납세액
 overpricing 과대신고
 over-draft(O/D) 역외금융
 over-the counter market(OTC) 장외시장
 owner's wealth 소유주의 부
 paid-in capital 납입자본금
 paper gain 지상이득
 partial profit and loss statement 부분손익계산서
 partnership 동업기업(조합)
 partnership method 조합과세법
 passive investment income 수동적 투자소득
 patents 특허권
 pay as you earn(PAYE) 즉시납부제도
 payback period 회수기간
 payment of tax 세금납부
 payroll 급여액
 penalty taxes 가산세
 penalty tax on underdeclaration 과소신고 가산세
 penalties on failure of tax withholding 원징수불이행 가산세
 penalties on incorrect filing 신고불성실 가산세
 pension-giving income 년금소득
 percountry limitation method 국별한도액방법
 perfect market 완전시장
 permanent difference 영구적 차이
 permanent establishment 고정사업장
 personal credits 개인세액공제
 personal exemptions 인적공제
 personal holding company tax (개인)지주회사세
 personal tax 인세
 persons subject to withholding 납세의무자
 plan benefits 년금보상
 prepaid income taxes 선급법인세
 primary adjustment 주(일차)조정
 principle of real taxation 실질과세원칙
 problem resolution officer(PRO) 세무서 호민관, 고충처리관
 producer price index(PPI) 생산자물가지수
 profit mark-up 이윤가산율
 profit maximization 이익극대화
 profit-sharing contributions 이익분배기금
 profit split method 이윤분할(배)법
 profit tax 이윤세
 progressive accretion tax 누진적 자산증가세
 progressive tax 누진세
 progressive tax rate 누진세율
 progressive tax structure 누진적 과세구조
 promissory notes 약속어음
 propensity to evade 조세회피성향
 property subject to attachment 압류금지재산
 property tax 재산세
 property tax on real estate 부동산에 대한 재산세
 proportional adjustment method 비례조정법
 proxy rules 의결권위임장규칙
 provincial taxes 도세
 publicly held corporations 공개회사
 publicly traded partnership(PTP) 공개거래합자회사
 purchase tax 구입세
 qualified plans 년금제도
 quasi-monopolistic 준독점적
 raising funds 자금조달
 rate of return on investment method(ROI) 자본이익율법
 real entity theory 법인실재설
 real estate tax 부동산보유세
 real estate income 부동산소득
 recapture of previously claimed tax credits 기세액공제 중 환원분
 recapture 환입
 recurrent taxation 중복과세
 reduced form linear regression model 유도형선형회귀모형
 reduced rate 경감세율
 reduce(escape) taxes 조세회피
 reduced
 refund ofform technique
income taxes 유도형기법
due to loss carry back 결 손 금 전 기 이 월
법인세 환수액
 regional counsel 지방청 법률고문관
 regressive tax 역진세
 regulations 규제
 regulatory costs 규제비용
 related taxpayer 관련납세자
 reliefs 소득공제액
 realized capital gains 실현이득
 reopening of tax audit 조사재개
 resale price method 재판매가격법
 research credit 연구개발공제
 resident 거주자
 residual income progression 잔액소득누진성
 registered tax 등록세
 retainer fee 착수수수료
 revaluation reserve 재평가적립금
 revenue agents 조사요원
 revenue agent's report(RAR) 조사공무원의 조사보고서
 revenue code 입법
 revenue procedures 국세청 절차규정
 revenue rulings 국세청통칙
 revision and renewal 수정 및 갱신
 revocation 무효
 safe harbor 면책규정, 면제규정, 안전조항
 safe harbor ratio 부채/자본비율
 safe haven rate 인정이자율
 sales on deferred payment 연불판매
 sales taxes 판매세
 salvage value 잔존가액
 saturation point 포화점
 schedular income tax 분류소득세
 schedular taxation 분리과세
 schedule system 열거주의
 scope of examination 조사범위
 second level tax commission 제2심 국세심사위원회
 secret service expense 기밀비
 secured bond 담보부사채
 self-assessment system 자기 부과제도
 self-employed individuals 기타 자영업자
 self-employment tax 자가고용세
 self-employment tax 사용자고용인세
 separate currency pools method 전세계 이자율법
 separate limitation method 분리한도액방법
 separate taxation 독립과세
 sequential equilibrium 순차적 균형
 setoffs 상계
 shadow exchange rate 잠재환율
 sham(fraudulent, colorable) transactions 가공거래
 short tax periods 첫 사업년도
 simplicity 단순성
 simplified tax invoice 간이세금계산서
 simultaneous equation technique 연립방정식법
 single equation technique 단일방정식법
 sinking fund system 감채기금제도
 small business corporation 소규모사업법인
 social welfare 사회후생
 society security tax 사회보장세
 sole proprietorship 개인소유기업
 source principle 원천과세원칙
 special exercise tax 특별소비세
 specialized agents 특수전문조사요원
 specific tax 종량세
 specification of the model 모형의 설정
 split-issue settlement 특정과세문제 합의
 split rate system 차등(복수)세율제도
 spouse deduction 배우자공제
 stamp tax 인지세
 standard deduction 표준공제
 standard rate 기본세율
 standard tax rate 표준세율
 start-up expenditures 개업비
 state income tax 주소득세
 state franchise tax 주면허세
 statute of limitation 법정부과기한
 statutory exemption 법정감면소득
 statutory income 법정소득
 statutory notice of deficiency 부족징수세액 결정통지서
 statue of limitation 소멸시효
 stock bonus plan 주식상여
 stock redemption 감자
 subtraction method 공제법
 succession duty 부동산상속세
 surcharge 부가징수
 superfund environmental tax 환경특별기금세
 supertax 초과소득세
 supreme court 연방최고(대)법원
 surtaxes 특별부가세
 system of double taxation 이중과세시스템
 take-over 이월
 takeover bids 인수시도
 target corporation 대상법인
 targeted job credit 정책고용 세액공제
 tariff escalation system 경사관세구조
 tax 조세
 taxable exchange 과세대상 교환거래
 taxable gain 과세소득
 taxable income 과세표준(과세소득)
 tax agent 납세대리인
 tax agreement 조세협정
 tax and public imposition 조세공과
 taxation 과세, 세무
 tax audit 세무조사
 tax auditors 세무감사원
 tax authorities 조세당국
 tax avoidance 절세, 조세회피
 tax base 과세표준(과표)
 tax compliance 조세납부성실성
 tax control 세무통제
 tax convention 조세협약
 tax cost 조세비용
 tax court 조세법원
 tax credits 세액공제
 tax credit for dividend 배당세액공제
 tax credit method 외국세액소득공제방법
 tax division 조세과
 tax effect accounting methods 법인세영향인식법
 tax effects of operating losses 결손금에 따른 세액효과
 tax effects of timing difference 일시적 차이의 세액효과
 tax equity 조세공평
 taxes estimated to be payable 당기분 자진신고법인세
 taxes payable method 지금세액인식법
 tax evasion 탈세
 tax evasion index 탈세지수
 tax-exempt interest income 비과세이자소득
 tax exemption and reduction, tax reliefs 조세감면
 tax exemption method 외국소득면제방법
 tax expenditure budget 조세지출예산제도
 tax-free reorganization 비과세조직변경
 tax haven 조세회피지
 tax haven country 경과세국
 taxable items 익금산입항목
 tax impact 조세충격
 tax imposed 부과세액
 tax incentive system 투자유인세제
 tax incidence(burden) 조세부담
 tax invoice 세금계산서(세금영수증)
 tax liability 과세소득세액
 tax litigation 조세소송과
 tax loss carry-forwards(TLCF) 결손금이월 조세효과
 tax neutrality 조세의 중립성
 taxes payable method 지급세액인식법
 taxpayer 납세의무자
 taxpayer compliance measurement program(TCMP) 무작위추출방법
 taxpayer's filing status 납세의무자의 신고지위
 tax planning 세무관리
 tax planning strategies 세무관리전략, 절세방안
 tax preference return 조세특례소득
 tax preferential item 조세우대항목
 tax rates 세율
 tax rate schedule 세율표
 tax reconciliation 세무조정
 tax registration certificate 사업자등록증
 tax-relief 조세감면
 tax registance scale 조세저항율
 tax returns 납세신고(세무신고)
 tax saving 절세
 tax table 세액표
 tax treaties 국제조세조약
 tax treaty 조세조약
 tax treaty division 조세조약과
 tax unit 과세단위
 tax withholding 원천징수세액
 tax workpapers 세무보고서
 technological development reserves 기술개발준비금
 telephone tax 전화세
 tender price 제시가격
 testamentary 유증
 thin capitalization 과소자본
 the tax reform act of 1976 1976년 조세개혁법
 the principle of the rotten apple 썩은 사과의 원리
 timing difference 일시적 차이
 total tax 결정세액
 trademarks 상표권
 tradenames 상표명
 trade-off relationship 교환관계(상충관계)
 trade regulation 무역관련법안
 transfer-in 전입
 transfer-out 전출
 transferee corporation 자산을 이전받는 법인
 transfer pricing methodology(TPM) 이전가격결정방법
 transferor corporation 자산을 이전하는 법인
 translation exposure 환산부담
 transmittal memorandum 이첩문서
 treasury regulations 재무부시행세칙
 treasury stock 금고주
 triangular mergers 삼각합병
 true taxable income 실질과세소득
 trustee 수탁자
 trust fund 신탁기금
 unallowable items program(UIP) 특정항목별 조사대상 선정방법
 underpayment 과소납부
 underpricing(understatement) 과소신고
 unearned income 불로소득
 unemployment compensation tax 실업보상세
 unfunded deferred compensation plan 비기금 이연보상계획
 unguaranteed bond 무보증사채
 uniform partnership act 통일조합법
 unilateral relief method 이중과세방지
 unitary method 소득배분방법
 united states general accounting office 미국회계감사원
 unsecured bond 무담보부사채
 U.S. treasury bonds and notes 미 재무성증권
 value added tax(VAT) 부가가치세
 vertical equity 수직적 평등
 wage tax 근로소득세
 waivers of claims 청구권의 포기
 white paper on transfer pricing 이전가격백서
 wholesale market 도매시장
 windfalls profit tax 초과이득세
 withholding agent 원천징수의무자
 withholding at source 원천징수
 work fee 업무수행수수료
 worksheet for taxation 세무정산표
 zero rates 영세율
국세기본법 Basic Law for National Taxes
국조법 (국세조정에 관한 법률) Law for Coordination of International Tax Affairs (“CITA”) or International Tax Coordina
조세특례제한법 (조특법) Special Tax Treatment Control Act
Tax Incentive Limitation Law (“TILL”)
법인세법 Korean Corporate Tax Law ("CTL")
법인세법 기본통칙 CTL Basic Rule
법인세 시행령 CTL Enforcement Decree (Corporate Tax Law Decree)
법인세법 시행규칙 CTL Enforcement Regulation
국세청 예규 NTS Ruling (National Tax Service Ruling) / Interpretative ruling of the NTS
상속.증여세법 Inheritance and Gift Tax Law ("IGTL")
(한국) 상법 Korean Commercial Code ("KCC")
외국인투자촉진법 Foreign Investment Promotion Law ("FIPL")
외국환거래법 Korean Foreign Exchange Transactions Law ("FETL") Korean Foreign Exchange Control Act
외국환거래규정 Regulation on Korean Foreign Exchange Transactions
외환관리법 (외환거래법에 통합되어 없어짐!!) Korean foreign exchange regulations
자산전문유동화업법 Act on Asset-Backed Securitization of the Republic of Korea
여신전문금융업법 The Credit-Specialized Financial Business Act
주택건설촉진법 Housing Promotion Act
증권거래법 Securities Transaction Tax ("STT") Law
증권업 감독규정 Regulations on Securities Industry Supervision
한독조세조약 Korea-Germany double tax treaty ("DTT")

Local Taxes 종류:

Acquisition Tax, Registration Tax, Resident surtax assessed on the basis of income tax,
Workshop tax(per property), Workshop tax(per employee)

농어촌특별세 Special Farming and Fishery Tax (or Special rural development tax)

가등기담보등에 관한 법률 Provisional Registration Security Act

감사원법 Board of Audit and Inspection Act
건축법 Building Act
공인회계사법 Certified Public Accountant Act
공장저당법 Factory Mortgage Act
고용보험법 Employment Insurance Act
공공기관의 정보공개에 관한 법률 Act on Disclosure of Information by Public Agencies
공업발전법 Industrial Development Act
공탁법 Deposit Act
과학기술진흥법 Science and Technology Promotion Act
관세법 Customs Duties Act
국가를 당사자로 하는 계약에 관한 법률Act on Contracts to Which the State is a Party
국세기본법 Framework Act on National Taxes
국세징수법 National Tax Collection Act
국정감사 및 조사에 관한 법률 Act on the Inspection and Investigation of State Administration
국회법 National Assembly Act
국민연금법 National Pension Act
근로기준법 Labor Standards Act
금융산업구조개선에관한법률 Act on Structural Improvement of the Financial Industry
금융실명거래 및 비밀보장에 관한 법률 Act on Real Name Financial Transactions and Guarantee of Secrecy
기업집단 결합재무제표준칙 Accounting Procedure for Combined Financial Statements of Business Groups
기업회계기준 Financial Accounting Standards
기술개발촉진법 Technology Development Promotion Act
노동조합 및 노동관계조정법 Trade Union and Labor Relations Adjustment Act
대외무역법 Foreign Trade Act
독점규제 및 공정거래에 관한 법률 Monopoly Regulation and Fair Trade Act
민법 Civil Act
민사소송법 Civil Procedure Act
발명진흥법 Invention Promotion Act
법인세법 Corporate Tax Act
벤처기업육성에 관한 특별조치법 Act on Special Measures for the Promotion of Venture Businesses
보험감독규정 Regulation on Insurance Supervision
보험업법 Insurance Business Act
부가가치세법 Value-Added Tax Act
부정수표단속법 Illegal Check Control Act
비송사건절차법 Non-Contentious Case Litigation Procedure Act
산업안전보건법 INDUSTRIAL SAFETY AND HEALTH ACT
산업표준화법 Industrial Standardization Act
상법 Commercial Act
상속세 및 증여세법 Inheritance Tax and Gift Tax Act
상표법 Trademark Act
선물거래법 Futures Trading Ac
선박법 Ship Act
소득세법 Income Tax Act
수표법 Check Act
신기술사업금융지원에 관한 법률 Act on Financial Assistance to New Technology Business
신용보증기금법 Credit Guarantee Fund Act
신용정보업무운용규정 Regulation on Credit Information Business Management
신용정보의 이용 및 보호에 관한 법률 Act on Utilization and Protection of Credit Information
신탁업법 Trust Business Act
실용신안법 Utility model act
약관의 규제에 관한 법률 Regulation of Standardized Contracts Act
어음법 Bill of Exchange and Promissory Notes Act
여신전문금융업법 Credit - Specialized Financial Business Act
연결재무제표준칙 Accounting Procedure for Consolidated Financial Statements
예금자보호법 Depositor Protection Act
예산회계법 Budget and Accounts Act
외국인의 서명날인에 관한 법률 Foreigners' Signature and Seal Act
외국인투자촉진법 Foreign Investment Promotion Act
외국환거래법 Foreign Exchange Transactions Act
외국환업무감독규정 Regulation on Supervision of Foreign Exchange Business
은행감독규정 Regulation on Supervision of Banking Institutions
은행법 Banking Act
의료보험법 Medical Insurance Act
의장법 Design Act
자동차저당법 Automobile Mortgage Act
자산유동화에 관한 법률 Act on Asset Securitization
자산재평가법 Assets Revaluation Act
저작권법 Copyright Act
정보화촉진기본법 Framework Act on Informationalization Promotion
정부조직법 Government Organization Act
정부투자기관관리기본법 Framework Act on the Management of Government-Invested Institutions
조세감면규제법 Regulation of Tax Reduction and Exemption Act
주민등록법 Resident Registration Act
주식회사의 외부감사에 관한 법률 Act on External Audit of Stock Companies
주택건설촉진법 Housing Construction Promotion Act
주택임대차보호법 Housing Lease Protection Act
중소기업기본법 Framework Act on Small & Medium Enterprises
중소기업진흥 및 제품 Promotion of Small and Medium Enterprises and Encouragement of
구매촉진에 관한 법률 Purchase of Their Products Act
중소기업협동조합법 Small and Medium Enterprise Cooperatives Act
중소기업창업지원법 Act on Support for Small and Medium Enterprises Establishment
중재법 Arbitration Act
증권거래법 Securities and Exchange Act
지방세법 Local Tax Act
지방자치법 Local Autonomy Act
특정범죄가중처벌 등에 관한 법률 Act on the Aggravated Punishment, etc. of Specific Crimes
특허법 Patent Act
파산법 Bankruptcy Act
헌법 Constitution of the Republic of Korea
형법 Criminal Act
형사소송법 Criminal Procedure Act
호적법 Family Register Act
화의법 Composition Act
회계감사기준 Auditing Standards
회사정리법 Company Reorganization Act

Special Tax Treatment Control Law

Tax Evasion Punishment Law
Special Law for Drawback of Customs Duties
Financial holding company law
Anti monopoly and fair trade law
ITA”) or International Tax Coordination Law

ng of the NTS

n Foreign Exchange Control Act

e Administration
Guarantee of Secrecy
Statements of Business Groups

Venture Businesses

ial Statements

ment-Invested Institutions
nd Encouragement of

ses Establishment

ecific Crimes
 문서
납부(할) 세액 확인 신청서 Application for Certification of Taxes Paid or Due on Korean-Source Income of Non

주식양도계약서 Consideration agreement

원천징수이행상황신고서 Withholding tax payment status reports
부가세납부신고서 VAT returns (for VAT taxable transactions)
세금계산서 Tax Invoice, VAT Invoice
상업등기부등본 Certificate of Corporate Registration
사업자 등록증 Business Registration Certificate
법인 등기부등본 Certificate of Corporate Information
Certificate of Corporate Resolution
Certificate of signature of representative of head office
비과세 면제 신청서 Applicaton for Withholding Tax Exemption
기업구매카드 (어음제도개선)세액공제 Tax credit for the use of corporate purchase card or other approved methods (and payme
연구인력개발투자 세액공제 Tax credit for technology and human resource development
임시투자 세액공재 Temporary tax credit for investments

TP 관련 서식 이름
정상가격산출방법신고서 Statement outlining and supporting the chosen transfer pricing method ; Statement
국제거래명세서 Schedule of the Company's business transactios with foreign related parties; Statem
국외특수관계자의 요약손익계산서 Summary Income Statement of the Foreign Related Parties of the Seoul Branch

기타
부당행위계산부인 Non-recognition of Improper Transaction Rule (Unfair practice with related parties r
세법 권리 의무확정주의 Settlement principle of claims and obligations
(corporations can recognize expenses only if their obligations of payment are settled and the amounts of the payments
손익귀속시기 Attribution period (Attribution period of income and expense)
사실관계에 따른다 the actual tax implications depend on the facts and circumstances of the case
실질과세원칙
일정기간 Stipulated period

기관
금융감독위원회 Financial Supervisory Commission
금융감독원 Financial Supervisory Service
재경부 Ministry of Finance and Economy (“MOFE”) 경제협력총괄과
건설교통부
산업자원부 Ministry of Commerce, Industry and Energy (“MOCIE”),
농림부 Ministry of Agriculture and Forestry ("MAF")
Ministry of Construction and Transportation ("MOCT")

외국환은행 The Foreign Exchange Bank (“FEB”)

Commercial Registry Office of the District Civil Court
통계청 Korea National Statistical Office
공정위원회 Fair Trade Commission

한국기업평가 KMCC
한국신용평가 KIS Korea Investors Service
한국신용정보 NICE
e on Korean-Source Income of Non-residents

r other approved methods (and payment systems for corporations)

ransfer pricing method ; Statement of methodology for determination of arm's length price
s with foreign related parties; Statement of International Transactions
ed Parties of the Seoul Branch

Unfair practice with related parties regulation)

ed and the amounts of the payments are reasonable estimable. )

경제협력총괄과 Economic Cooperation Management Division

Companies are grouped into the following categories as stipulated in the Commercial
Act:
(1) Limited partnership company (Hap-jah company) 합자
(2) Partnership company (Hap-myung company) 합명
(3) Limited liability company (Yu-han company) 유한
(4) Corporation (Chu-sik company) 주식

Limited partnership company (hapja hoesa)

A limited partnership company has two kinds of partners: unlimited liability partners who manage the partnership and are
liable for the obligations of the partnership, and limited liability partners or silent partners whose liability is limited to their
capital obligations. The liquidation of any partner's share may not be effected without the consent of all unlimited liability
partners.
A foreign company cannot form a limited partnership company. A foreign company is also prevented from becoming an
unlimited liability member of a limited partnership company, as the Korean Commerical Code (KCC) provides that a
company cannot become an unlimited liability member of another company.

Unlimited partnership company (hapmyong hoesa)

The partners in an unlimited partnership company are personally and jointly liable for all obligations of the partnership
company.
A foreign company cannot form an unlimited partnership company. A foreign company is also prevented from becoming a
member of an unlimited partnership company, under the provisions of the KCC.

Limited liability company (yuhan hoesa)

A limited liability company offers limited liability to its shareholders and an organizational structure which is simpler than that
of a joint-stock company. Limited liability companies are commonly used by foreign investors and large Korean enterprises
due to the simple management structure.

Joint-stock company (chusik hoesa)

Joint-stock companies, which have close similarities to corporations under US law, are commonly used by foreign investors
and large Korean enterprises. Joint-stock companies are generally preferred to limited liability companies for reasons of
prestige.

Ex)
We confirm that PwCC LLC is a yuhan-hoesa (YH), corporate entity types. YH is not regarded as a partnership but treated
as a separate taxable entity for all Korean tax purposes. One advantage offered by YH, verse chusik-hoesa (CH), is that it
can be checked for US tax purposes to be treated as either partnership or branch. CH, on the other hand, is per se entity
that is always treated as a corporate entity type for US tax purposes.

Netherlands
public companies (naamloze vennootschap, NV) and private companies (besloten vennootschap, BV)
limited partnership (also referred to as a Commanditaire Vennootschap or a CV

Availability of US check-the-box Entities in the JV Country

The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to
treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded
entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those
that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such
entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all
corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a
disregarded entity for U.S. tax purposes.

For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax
treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its
pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is
repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign
partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid
or accrued by the partnership.
The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to
treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded
entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those
that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such
entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all
corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a
disregarded entity for U.S. tax purposes.

For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax
treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its
pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is
repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign
partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid
or accrued by the partnership.

In the following table we have illustrated the available non-per se entities in each of the JV jurisdictions under
consideration:

The Netherlands Republic of Ireland

Per se entity (non checkable) Naamloze Vennootschap (NV) Public Limited Company (PLC)

Non per se entity (Checkable) Besloten Vennootschap (BV) Private Company (Limited, Ltd.)
Commanditaire Vennootschap (CV)
he partnership and are
bility is limited to their
of all unlimited liability

d from becoming an
C) provides that a

s of the partnership

ented from becoming a

which is simpler than that

arge Korean enterprises

used by foreign investors

panies for reasons of

a partnership but treated

usik-hoesa (CH), is that it
er hand, is per se entity

BV)

allowing taxpayers to
mbers), or disregarded
election, except those
s corporation. Such
k-the-box rules. Thus, all
partnership, or a

ead to a different tax

U.S. taxable income its
partnership income is
of the foreign
e of the foreign tax paid
allowing taxpayers to
mbers), or disregarded
election, except those
s corporation. Such
k-the-box rules. Thus, all
partnership, or a

ead to a different tax

U.S. taxable income its
partnership income is
of the foreign
e of the foreign tax paid

ions under

eland

(PLC)

d, Ltd.)
Phrases
주식 양수 계약에 의해 의무 Possession of these stocks is mandatory pursuant to CHB’s business agreemen
적절히 평가될 수 있어야 한다. goodwill should be reasonably assessed by a third party
업무상 관행 Since it is common tax practice in Korea
관련 증빙 필요 Should be supported by relevant documents
Documentation
/ must be prepared to defend propriety

This list is not exhaustive and may require further consultation to determine the application to the particular i

주의를 사다 Would attract scrutiny of the tax authorities

Would not be possible to …. without attracting additional tax implications

소수점 4째자리에서 반올림 Fractional EPP Shares, under the Plan, are calculated out to the fourth decimal pl
Danzas AEI will inherit all the tax risks of Danzas Korea as the surviving company from its merger with Danzas Kor
thus be liable for any taxes incurred by Danzas Korea as the result of a tax audit investigation.

in connection with
~를 알기 위해 to determine
부과되다 penalty tax is imposed on the company
중소기업으로 환급세 신청 Being a SMC, Danzas requested a refund for NOL taxes

attributable to = caused by
ex) The interest expense attributable to the related party loan is not deductible.
ex) Higher-than-average temperatures are attributable to global warming.

주가이익배수 Price earnings ratio (PER)

10호 원천징수세액 The tax withheld from residents is creditable against their income and any excess tax paym
The payer is responsible for collecting the withholding tax.
The payer is jointly liable for the tax due from the nonresident payee. ("respresentative asse

조세조약이 법인세법보다 우선 적용된다 The double tax treaty prevails over the Korean corporate tax law.
추징 retroactively assess, retroactively impose, clawback
국내원천소득 Korean source income
refund 신청 후 다음달 14일까지 within 14 days following the end of the month in which an application for refund
허위기재하다
A falsely prepared Forms 1040 and related schedules by, among other things, claiming exemptions to which the
taxpayers were not entitled, falsifying the filing status of taxpayers, claiming the Earned Income Tax Credit for
taxpayers who were not entitled to it.

~ is beyond the scope of this analysis

We have assumed that, where applicable, the gain will be taxed as xxxx.
The company is also assumed not to hold substantial real estate.
The inclusion rate (portion of the gain that is taxable)
nt to CHB’s business agreement

be prepared to defend propriety of

he application to the particular industry

mplications

ted out to the fourth decimal place

from its merger with Danzas Korea
a tax audit investigation.

ncome and any excess tax payments are refundable.

ent payee. ("respresentative assessee")

the Korean corporate tax law.

n which an application for refund is made

ming exemptions to which the

arned Income Tax Credit for
 [Attachment] Unofficial Translation

Notifiying the Results of the Tax Audit

1) Notification number 43 Notification date 12/01/2000

Michelegoman and
Name Citizen Registration Number
One other person

Tax
Corporation Name Korea Inc. Corporation Registration Number 102-00-00007
Payer

Address of the Business Place 600-14, Kangnam-dong, Kangnam-gu, Seoul, Korea

1. Subject under Audit (Tax Subject: Corporate Income Tax, Corporate Years under investigation: 1996-

Regular Audit related to Corporate Income Tax

Reason for and content of the audit
for the business years 1996-2000

2. Contents for Determination (Estimated Tax Due: 400,751 thousand won) (unit: thousand won)

Calculation of Taxes
Classification Tax Base Filed Determined Tax Base Estimated Tax Due
Due

Corporate Income Tax,

1,611,961 1,947,830 509,392 115,821
Income Tax

Value Added Tax 24,205,349 24,675,994 2,467,599 114,930

Inheritance/Gift Tax

Capital Gain Tax

Other Taxes
(Withholding Dividend 0 269,353 67,338 (67,338)
Income)
- Income amount, tax base, or computation of taxes information
Documents Attached
- Contents of the items identified during the tax audit

We are informing you the contents of the tax audit and contents to be determined
according to the Basic National Tax Act Article 81 Section 7.

Chief of the Seoul Regional Tax Office (Seal)

Note:
In case you have opposition to the contents of this notification, you may request for a complete appeal before
taxation within 20 days of receipt of this notification. If you have opposition to the complete appeal before
taxation decision, then you may request for an appeal of dissatisfaction according to the Basic National Tax Act
within 90 days of receiving the tax invoice.
대차대조표(보고식) BALANCE SHEETS(REPORT FORM) 손익계산서(보고식) STATEMENT OF INC

자  산 Assets   I. 매출액

  II. 매출원가
  I 유동자산 I. 1
. CURRENT ASSETS
2
-1 당좌자산 -1
Quick assets
3

1 현금 및 현금등가물 1 Cash and cash

equivalents
  III. 매출총이익(또는
매출총손실)
2 단기금융상품 2   IV. 판매비와 관리비
Short-term financial
instrument
1
3 유가증권 3 Marketable securities 2
3
4 매출채권 4 Trade receivables 4
5
대손충당금 Allowance for bad debts 6
7
5 단기대여금 5 Short-term loans 8
9
대손충당금 Allowance for bad debts 10
11
6 .......... 6 .......... 12
13

(2) 재고자산 (2)   V.

. . Inventories 영업이익(또는 영업손실)
  VI. 영업외수익
1 상품 1 Merchandise 1
2
2 제품 2 Finished goods 3
4

3 반제품 3 5
Semi-finished goods
6
4 재공품 4 Work-in process 7
8

5 원재료 5 9
Raw materials
 10

6 저장품 6 Supplies 11
12
7 .......... 7 .......... 13
14

  II 고정자산 II.   VII.

. NON-CURRENT ASSETS 영업외비용
1
-1 투자자산 -1 Investments 2
Long-term financial 3
1 장기금융상품 1 instruments 4
5
2 투자유가증권 2 Marketable securities 6
7
3 장기대여금 3 Long-term loans 8
9
대손충당금 Allowance for bad debts 10
Long-term trade 11
4 장기성매출채권 4 receivables 12
Present value discount 13
현재가치할인차금 account 14
15
대손충당금 Allowance for bad debts
  VIII.
경상이익(또는 경상손실)
5 투자부동산 5 Investment real estates   IX. 특별이익
1
6 보증금 6 Guarantee deposits 2
Deferred income tax 3
7 이연법인세차 7 debits 4

8 .......... 8 ..........   X. 특별손실

1
2
-2 유형자산 -2 Tangible assets 법인세비용 차감전순이익
(또는
  XI. 법인세비용차감전순손실)
1 토지 1 Land   XII. 법인세 비용
당기순이익(또는
  XIII. 당기순손실)
2 건물 2 Buildings     (주당경상이익: ×××원)
    (주 당 순이익: ×××원)
Accumulated
감가상각누계액 depreciation
3 구축물 3
Structures
감가상각누계액 Accumulated
depreciation
4 기계장치 4
Machinery
감가상각누계액 Accumulated
depreciation
5 선박 5
Ships
감가상각누계액 Accumulated
depreciation
 6 차량운반구 6 Vehicles and
transportation equipment
감가상각누계액 Accumulated
depreciation
7 건설중인자산 7
Construction in-progress

-3 무형자산 -3 Intangible assets

1 영업권 1 Goodwill

2 산업재산권 2 Intellectual proprietary

rights

3 광업권 3 Mining rights

4 어업권 4 Fishing rights
5 차지권 5 Land use rights

6 창업비 6 Organization costs

7 개발비 7 Pre-operating costs

8 .......... 8 ..........

자산총계 TOTAL ASSETS

부  채 LIABILITIES

  I 유동부채 I.
. CURRENT LIABILITIES

1 매입채무 1 Trade payables

2 단기차입금 2 Short-term borrowings
3 미지급법인세 3 Income taxes payable
4 미지급배당금 4 Dividends payable

5 유동성장기부채 5 Current portion of long-term

debts
6 × × 충당금 6 Liability provisions

7 .......... 7 ..........

  II 고정부채 II.

. LONG-TERM LIABILITIES

1 사채 1 Debentures

사채발행차금
Discount on debentures issued
 2 장기차입금 2 Long-term borrowings
3 장기성매입채무 3 Long-term trade payable
현재가치할인차금
Present value discount account

4 × × 충당금 4 Liability provisions

5 이연법인세대 5 Deferred income tax credits

6 .......... 6 ..........

부채총계 TOTAL LIABILITIES

자  본 STOCKHOLDERS' EQUITY

  I 자본금 I.
. CAPITAL STOCK

1 보통주자본금 1 Common stock

2 우선주자본금 2 Preferred stock

  II 자본잉여금 II.
. CAPITAL SURPLUS

1 주식발행초과금 1 Paid-in capital in excess of par

value
2 감자차익 2 Gain on capital reduction

3 기타자본잉여금 3 Other capital surplus

  II 이익잉여금(또는 결손금) III. RETAINED EARNINGS(OR

I. ACCUMULATED DEFICIT)

1 이익준비금 1 Legal reserve

2 기업합리화적립금 2 Reserve for business

rationalization
3 재무구조개선적립금 3 Reserve for....
4 × × 적립금 4 Other capital surplus

5 차기이월이익잉여금 5 Unappropriated retained

earnings carried over to
subsequent year

(또는 차기이월결손금) (or Undisposed accumulated

deficit carried over to
subsequent year)
 (당기순이익 또는 당기순손실) (Net income for the year or net
loss for the year)

  I 자본조정 IV.

V. CAPITAL ADJUSTMENT

1 주식할인발행차금 1
Discounts on stock issuance

2 배당건설이자 2 Pre-operating dividends

3 자기주식 3 Treasury stock
4 미교부주식배당금 4 Unissued stock dividends
5 투자유가증권평가이익 5 Gain on valuation of
investment securities

(또는 투자유가증권평가손실) (or Loss on valuation of

investment securities)

6 해외사업환산대 6 Overseas operations translation

credit
(또는 해외사업환산차) (or Overseas operations
translation debit)
7 .......... 7 ..........

자본총계 TOTAL STOCK HOLDERS'

EQUITY TOTAL
부채와 자본총계 LIABILITIES AND
STOCKHOLDERS' EQUITY
손익계산서(보고식) STATEMENT OF INCOME(REPORT FORM)

매출액 I. SALES
매출원가 II. COST OF SALES
기초상품(또는 제품 1 Beginning inventory of
)재고액 merchandise(or finished goods)
2
당기매입액 Purchases during the year
(또는 제품 제조
원가) (or cost of goods manufactured)
기말상품(또는제품 3 Ending inventory of merchandise(or
)재고액 finished goods)

매출총이익(또는 III.
매출총손실) GROSS PROFIT (or GROSS LOSS)
판매비와 관리비 IV.

SELLING AND ADMINISTRATIVE EXPENSES

급여 1 Salaries
퇴직급여 2 Retirement allowance

복리후생비 3 Other employee benefits

임차료 4 Rent

접대비 5 Entertainment
감가상각비 6 Depreciation
무형자산상각비 7 Amortization on intangible asset
세금과공과 8 Taxes and dues
광고선전비 9 Advertising
연구비 10 Research expenses
경상개발비 11 Ordinary development expense
대손상각비 12 Bad debt expense
.............. 13 ..............

V.
영업이익(또는 영업손실) OPERATING INCOME(or LOSS)
영업외수익 VI. NON-OPERATING INCOME
이자수익 1 Interest income
배당금 수익 2 Dividend income
임대료 3 Rental income
유가증권처분이익 4 Gain on disposition of marketable
securities
유가증권평가이익 5 Gain on valuation of marketable
securities
외환차익 6 Gain on foreign currency transaction
외화환산이익 7 Gain on foreign currency translation
지분법 평가이익 8 Gain valuation using equity method
of accounting
투자유가증권감액 9 Recovery of investment securities
손실환입 impairment loss
 투자자산처분이익 10 Gain on disposition of investment
assets
Gain on disposition of tangible
유형자산처분이익 11 assets
사채상환이익 12 Gain on redemption of debentures
법인세환급액 13 Refund of income taxes
.............. 14 ..............

VII.
영업외비용 NON-OPERATING EXPENSE
이자비용 1 Interest expense
기타의 대손상각비 Otheron
2 Loss amortization
dispositionexpense
of marketable
유가증권 처분손실 3 securities
Loss on valuation of marketable
유가증권 평가손실 4 securities
재고자산 평가손실 valuation
5 Loss on foreign of inventories
currency
외환차손 6 transactions
외환환산 손실 7 Loss on foreign currency translation
기부금 Donations
8 Loss on valuation using equity
투자유가증권
지분법 평가손실 9 method
Investmentof accounting
securities impairment
감액손실 10 loss
Loss on disposition of investment
투자자산 처분손실 11 assets
Loss on disposition of tangible
유형자산 처분손실 12 assets
사채상환손실 Loss on redemption
13 Supplementary paymentof debentures
of income
법인세추납액 14 taxes
.............. 15 ..............

VIII.
경상이익(또는 경상손실) ORDINARY INCOME (or ORDINARY LOSS)
특별이익 IX. EXTRAORDINARY GAIN
자산수증이익 1 Gain from assets contributed
채무면제이익 2 Gain on exemption of debts
보험차익 3 Gain on insurance settlement
.............. 4 ..............

특별손실 X. EXTRAORDINARY LOSSES

재해손실 1 1. Casualty losses
.............. 2 ..............
법인세비용 차감전순이익
(또는 INCOME BEFORE INCOME TAXES(or LOSS
법인세비용차감전순손실) XI. BEFORE INCOME TAXES)
법인세 비용 XII. INCOME TAX EXPENSE
당기순이익(또는
당기순손실) XIII. NET INCOME(or NET LOSS)
(주당경상이익: ×××원) (Ordinary income per share : ×××Won)
(주 당 순이익: ×××원) (Earning per share : ×××Won)
매출원가명세서 SCHEDULES OF COST OF GOODS SOLD 제조원가명세서 SCHEDULES OF COS

  I. 기초재고액 I. BEGINNING INVENTORY   I. 재료비

1 상품 1 1
Merchandise
2 제품 2 2
Finished goods
3 반제품 3 Semi-finished goods
4 ........ 4 ........ 2

  II 당기상품매입액 II. PURCHASES OF GOODS DURING   II. 노무비

. THE YEAR
1 일반상품순매입액 1 Net purchases of general 1
merchandise
가. 일반상품 총매입액 가. Gross purchases of 2
general merchandise
나. 일반상품 매입에누리와 나. Purchase allowances &
환출 returns of general
merchandise
다. 매입할인 다.   III. 경비
Purchase discounts
2 특수관계자 매입액 2 Purchase amounts from 1
related parties
3 매입비용 3 2
Purchase-related expenses
4 ........ 4 ........ 3
4
COST OF GOODS
  II 당기제품제조원가 III. MANUFACTURED DURING THE 5
I. YEAR
  I 매입(또는 제조)이외의 상품(또는 IV. INCREASE IN MERCHANDISE (or 6
V. 제품) 증가액 FINISHED GOODS) EXCEPT
PURCHASE (or MANUFACTURING)
  V 기말재고액 V. 7
. ENDING INVENTORY
1 상품 1 Merchandise 8
2 제품 2 Finished goods 9
3 반제품 3 Semi-finished goods 10
4 ........ 4 ........ 11
12
  V 매출이외의 상품(또는 제품) 감소액 VI. DECREASE IN MERCHANDISE (or 13
I. FINISHED GOODS) EXCEPT SALES
  V 용역원가 VII. 14
II. SERVICE COST
1 × ×비 1 ........ 15
2 × ×비 2 ........
  IV. 당기총제조비용

  V ........ VIII   V. 기초재공품원가

III. . ........
  I 당기매출원가합계 IX. TOTAL COST OF GOODS SOLD   VI. 합계
X. DURING THE YEAR
  VII. 기말재공품원가

  VIII 유형자산(또는 타계정)

. 대체액

  IX. 당기제품제조원가
제조원가명세서 SCHEDULES OF COST OF GOODS MANUFACTURED 매출액명세서 SCHEDULE OF SALES AMOUNTS

재료비 I. RAW MATERIALS   I. 상품매출액 I.

기초재료재고액 1 1 상품 총매출액
Beginning materials
당기재료매입액 2 Purchases of materials 2 매출에누리와환입
during the year
      계       Sub total 3 매출할인
기말재료재고액 2 Ending materials
  II. 제품매출액 II.
노무비 II. 1 제품 총매출액
LABOR COSTS
급여 1 2 매출에누리와환입
Salaries
퇴직급여 2 3 매출할인
Retirement allowance

경비 III. MANUFACTURING   III. 반제품등매출액 III.

OVERHEADS
전력비 1 1 반제품 매출액
Electricity
가스수도비 2 2 부산품 매출액
Water and gas
운임 3 Transportation 3 작업폐물 매출액
감가상각비 4 Depreciation
수선비 5   IV. 용역매출액 IV.
Repair expenses
소모품비 6 1 ××매출액

Consumables
세금과공과 7 1 ××매출
Taxes and dues
임차료 8 Rent
보험료 9 Insurance   V. ......... V.
Other employee
복리후생비 10 benefits   VI. 당기매출액 합계 VI.
여비교통비 11 Travel expenses
통신비 12 Communications
특허권사용료 13
Royalties
잡비 14
Miscellaneous
............ 15 ............

당기총제조비용 IV. TOTAL MANUFACTURING

COSTS FOR THE YEAR
기초재공품원가 V. BEGINNING WORK IN
PROCESS
합계 VI.
TOTAL
기말재공품원가 VII.
ENDING WORK IN PROCESS
유형자산(또는 타계정) VIII. TRANSFERRED TO TANGIBLE
대체액 ASSETS(or OTHER
ACCOUNTS)
당기제품제조원가 IX. COST OF GOODS
MANUFACTURED DURING
THE YEAR
LES AMOUNTS

SALES OF MERCHANDISE
1 GROSS SALES OF
MERCHANDISE
2 SALES ALLOWANCE AND
RETURNS
3 SALES DISCOUNT

SALES OF FINISHED GOODS

1 GROSS SALES OF
FINISHED GOODS
2 SALES ALLOWANCE AND
RETURNS
3
SALES DISCOUNT

SALES OF SEMI-FINISHED
GOODS, ETC.
1 SALES OF SEMI-FINISHED
GOODS
2
SALES OF BY-PRODUCTS
3 SALES OF SCRAP

SALES OF RENDERING SERVICE

1

SALES OF ××
1
SALES OF ××

.........
TOTAL
현 금 흐 름 표 STATEMENT OF CASH FLOWS(DIRECT METHOD) 현 금 흐 름 표(간접법) STATEM

  I. 영업활동으로 인한 현금흐름 I. CASH FLOWS FROM OPERATING   I 영업활동으로 인한 현금흐름
ACTIVITIES .
Cash inflows from the
가. 매출 등 가. revenue-producing activities 1 당기순이익(손실)
수익활동으로부터의 유입액 such as sales
나. 매입 및 종업원에 대한 나. Cash outflows for purchase 2 현금의 유출이 없는 비용
유출액 and employees 가산
다. 다. Cash inflows from interest 가.
이자수익유입액 income
라. 라. Cash inflows from dividends 나.
배당금수익유입액 received
마. 마. Cash outflows for interest 다.
이자비용유출액 expenses
바. 바. Cash outflows for income tax 3 현금의 유입이 없는 수익
미지급 법인세의 지급 payable 차감
사. 사. 가.
.......... ..........
나.

  II 투자활동으로 인한 현금흐름 II. CASH FLOWS FROM INVESTING 4 영업활동으로 인한 자산

. ACTIVITIES 변동
1 1 가.
투자활동으로 인한 현금유입액 Cash inflows from investing activities
가. 단기금융상품의 처분 가. Disposition of short-term 나.
financial instruments
나. 나. Disposition of marketable 다.
유가증권의 처분 securities
다. 다. 라.
토지의 처분 Disposition of land
라. 라. 마.
.......... ..........
2 2 바.
투자활동으로 인한 현금유출액 Cash outflows for investing activities
가. 가. 사.
현금의 단기대여 Short-term loans in cash
나. 단기 금융상품의 취득 나. Acquisition of short-term   II 투자활동으로 인한 현금흐름
financial instruments .
다. 다. Acquisition of marketable 1 투자활동으로 인한 현금
유가증권의 취득 securities
라. 라. 가.
토지의 취득 Acquisition of land
마. 마. Payment of development 나.
개발비의 지급 expenses
바. 바. 다.
.......... ..........
라.

  II 재무활동으로 인한 현금흐름 III. CASH FLOWS FROM FINANCING 2 투자활동으로 인한 현금

I. ACTIVITIES
1 1 Cash inflows from financing 가.
재무활동으로 인한 현금유입액 activities
가. 가. 나.
단기차입금의 차입 Short-term borrowings
나. 사채의 발행 나. Issuance of debentures 다.
다. 보통주의 발행 다. Issuance of common stock 라.
 라. .......... 라. .......... 마.
2 2 바.
재무활동으로 인한 현금유출액 Cash outflows for financing activities
가. 가. Repayment of short-term   II 재무활동으로 인한 현금흐름
단기차입금의 상환 borrowings I.
나. 나. 1 재무활동으로 인한 현금
사채의 상환 Redemption of bonds
다. 유상감자 다. Reduction of capital stock by 가.
payment in cash
라. .......... 라. .......... 나.
다.
  I 현금의 증가(감소) (Ⅰ+Ⅱ+Ⅲ) IV. INCREASE(or DECREASE) IN CASH(Ⅰ 라.
V. ＋Ⅱ＋Ⅲ)
  V V. 2 재무활동으로 인한 현금
. 기초의 현금 CASH AT BEGINNING OF YEAR
  V VI. 가.
I. 기말의 현금 CASH AT END OF YEAR
나.
다.

라.
  I 현금의 증가(감소) (Ⅰ+Ⅱ+Ⅲ
V.
  
V. 기초의 현금
  
VI. 기말의 현금
현 금 흐 름 표(간접법) STATEMENT OF CASH FLOWS(INDIRECT METHOD)

영업활동으로 인한 현금흐름 I. CASH FLOWS FROM OPERATING

ACTIVITIES
당기순이익(손실) 1
Net income(or loss)
현금의 유출이 없는 비용 등의 2 Addition of expenses not involving
가산 cash outflows
감가상각비 가.
Depreciation
퇴직급여 나.
Retirement allowance
........... 다.
...........
현금의 유입이 없는 수익 등의 3 Deduction of revenues not
차감 involving cash inflows
사채상환이익 가. Gain on redemption of
debentures
........... 나.
...........
영업활동으로 인한 자산·부채의 4 Changes in assets and liabilities
변동 resulting from operations
재고자산의 감소(증가) 가. Decrease(or Increase) in
inventories
매출채권의 감소(증가) 나. Decrease(or Increase) in
trade receivables
이연법인세차의 감소(증가 다. Decrease(or Increase) in
) deferred income tax debits
매입채무의 증가(감소) 라. Increase(or Decrease) in
trade payables
미지급법인세의 증가(감소 마. Increase(or Decrease) in
) income taxes payable
이연법인세대의 증가(감소 바. Increase(or Decrease) in
) deferred income tax credits
........... 사.
...........
투자활동으로 인한 현금흐름 II. CASH FLOWS FROM INVESTING
ACTIVITIES
투자활동으로 인한 현금유입액 1 Cash inflows from investing
activites
단기금융상품의 처분 가. Disposition of short-term
financial instruments
유가증권의 처분 나. Disposition of marketable
securities
토지의 처분 다.
Disposition of land
........... 라.
...........
투자활동으로 인한 현금유출액 2 Cash outflows for investing
activities
현금의 단기대여 가.
Short-term loans in cash
단기금융상품의 취득 나. Acquisition of short-term
financial instruments
유가증권의 취득 다. Acquisition of securities
토지의 취득 라. Acquisition of land
 Payment of development
개발비의 지급 마. costs
........... 바.
...........
재무활동으로 인한 현금흐름 III. CASH FLOWS FROM FINANCING
ACTIVITIES
재무활동으로 인한 현금유입액 1 Cash inflows from financing
activities
단기차입금의 차입 가.
Short-term borrowings
사채의 발행 나. Issuance of debentures
보통주의 발행 다. Issuance of common stock
........... 라.
...........
재무활동으로 인한 현금유출액 2 Cash outflows for financing
activities
단기차입금의 상환 가. Repayment of short-term
borrowings
사채의 상환 나. Redemption of debenture
유상감자 다. Reduction of capital stock by
payment in cash
........... 라. ...........
현금의 증가(감소) (Ⅰ+Ⅱ+Ⅲ) IV. INCREASE(or DECREASE) IN CASH(Ⅰ
＋Ⅱ＋Ⅲ)
V.
기초의 현금 CASH AT BEGINNING OF YEAR
VI.
기말의 현금 CASH AT END OF YEAR
STATEMENT OF APPROPRIATION OF RETAINED EARNINGS

 I. 처분전이익잉여금 I. RETAINED EARNINGS BEFORE APPROPRIATIO

1 전기이월이익잉여금 1 Unappropriated retained earnings carr
years
(또는 전기이월결손금) (or Undisposed accumulated deficit ca
years)
2 회계변경의 누적효과 2 Cumulative effect of accounting chang
3 전기오류수정이익(또는 전기오류수정손실) 3 Gain(Loss) on prior period error correc
4 중간배당액 4 Interim dividends
5 당기순이익(또는 당기순손실) 5 Net income(or Net loss)

 II. 임의적립금등의 이입액 II. TRANSFER FROM VOLUNTARY RESERVES

1 ××적립금 1 Reserve for ××
2 ××적립금 2 Reserve for ××

합             계 TOTAL

 III 이익잉여금처분액 III. APPROPRIATIONS OF RETAINED EARNINGS

.
1 이익준비금 1 Legal reserve
2 기타 법정적립금 2 Other statutory reserves
3 주식할인발행차금 상각액 3 Amortization of stock discount
4 배당금 4 Dividends

가. 현금배당 가.
주당배당금(율)보통주 :

당기××원(%)
전기××원(%)

우선주 :
당기××원(%)
전기××원(%)
나. 주식배당 나.
주당배당금(율)보통주 :

당기××원(%)
전기××원(%)

우선주 :
당기××원(%)
전기××원(%)
5 사업확장적립금 5 Reserve for business expansion
6 감채적립금 6 Reserve for sinking funds
7 ........... 7 ...........
 III 차기이월 이익잉여금 III. UNAPPROPRIATED RETAINED EARNINGS TO B
. FORWARD TO SUBSEQUENT YEAR

결 손 금 처 리 계 산 서 STATEMENT OF DISPOSITION OF DEFICIT

  I 처리전결손금 I. ACCUMULATED DEFICIT BEFORE

. DISPOSITION

1 1 Unappropriated
전기이월이익잉여금 retained earnings
Cumulative effects
2 2 of accounting
회계변경의 누적효과 change
3 3 Gain or loss on prior
전기오류수정이익(또는 period error
전기오류수정손실) correction
4 중간배당액 4 Interim dividends
5 당기순손실(또는 5 Net income(or Net
당기순이익) loss)

  II II.
. 결손금처리액 DISPOSITION

1 1 Transfer from
임의적립금이입액 voluntary reserves
2 2 Transfer from other
기타 법정적립금이입액 statutory reserves
3 3 Transfer from
이익준비금이입액 voluntary reserves
4 4 Transfer from capital
자본잉여금이입액 surplus

  II 차기이월결손금 III.

I. UNDISPOSED ACCUMULATED
DEFICIT TO BECARRIED
FORWARD TO SUBSEQUENT
YEAR
D EARNINGS BEFORE APPROPRIATIONS
Unappropriated retained earnings carried over from prior
years
(or Undisposed accumulated deficit carried over from prior
years)
Cumulative effect of accounting changes
Gain(Loss) on prior period error correction
Interim dividends
Net income(or Net loss)

ER FROM VOLUNTARY RESERVES

Reserve for ××
Reserve for ××

TOTAL

RIATIONS OF RETAINED EARNINGS

Legal reserve
Other statutory reserves
Amortization of stock discount
Dividends

Cash dividends
Dividend (rate) per stock
common stock:
current year xx\(%)
prior year xx\(%)

preferred stock :
current year xx\(%)
prior year xx\(%)
Stock dividends
Dividend (rate) per stock
common stock:
current year xx\(%)
prior year xx\(%)

preferred stock :
current year xx\(%)
prior year xx\(%)
Reserve for business expansion
Reserve for sinking funds
...........
OPRIATED RETAINED EARNINGS TO BE CARRIED OVER
D TO SUBSEQUENT YEAR
대차대조표

자산총계 Total assets

  I. 유동자산 I. Current assets

-1 현금과 예금 -1 Cash and bank deposits

1 현금 1
cash on hand

2 당좌예금 2 Current deposits

3 외화예금 3 Foreign currency deposits

4 양도성예금증서 4 Negotiable certificate of deposits

5 MMF 5 Money market fund

6 금융어음 6 Financial bills

7 기타예금 7 Others

-2 예치금 -2 Deposits

1 청약예치금 1 Subscription Deposits

2 고객예탁금 별도예치금 2 Reserve for claims of customers

deposits

3 선물·옵션거래 고객예탁금 3 Reserve for claims of customers

별도예치금 deposits-futures and options
transaction

4 대차거래이행보증금 4 Securities borrowed

5 매매예납금 5 Advance payments for trading

6 선물·옵션 자기거래예치금 6 Deposits for futures and options

proprietary trading

7 선물·옵션 위탁거래예치금 7 Deposits for futures and options

agency trading

8 선물·옵션 자기매매증거금 8 Guarantee trading deposits for

futures and options

9 선물·옵션 위탁매매증거금 9 Guarantee trading deposits for

futures and options
10 유통금융차주담보금 10 Guarantee deposits for stock
borrowings from KSFC

11 유통금융담보금 11 Guarantee deposits for KSFC trading

12 기타 12 Others

-3 상품유가증권 -3 Trading securities

1 주식 1 Stock

2 신주인수권증서 2 Stock warrants

3 국공채 3
Government and public bonds

4 회사채 4 Corporate bonds

5 수익증권 5 Beneficiary certificates

6 기업융통어음 6 Negotiable commercial papers

7 매수주가지수옵션 7 Long position stock index options

8 외화주식 8 Stock in foreign currency

9 외화채권 9 Bonds in foreign currency

10 기타 10 Others

-4 대출채권 -4 Loans

1 콜론 1 Call loans

2 신용공여금 2 Broker's loans

가. 신용거래융자금 가. Margin to customers

나. 미상환융자금 나. Delayed Margin
다. 주식청약자금대출금 다. Loans for stock
subscription
라. 증권매입자금대출금 라. Loans for stock
purchase
마. 증권담보대출금 마. Loans secured by
securities

바. 기타 바. Others

3 환매조건부채권매수 3
Bonds purchased under reverse
repurchase agreements
4 단기대여금 4 Short-term loans

가. 증권저축할부대여금 가.
Loans with installment
for securities deposits

나. 기타 나. Others

5 기타대출채권 5
Other loans

-5 기타유동자산 -5

1 미수금 1
Receivables

가. 증권미수금 가. Fail to deliver

나. 기타 나. Other receivables

2 미수수익 2
Accrued income

가. 미수수수료 가.
Accrued commissions

나. 미수배당금 나. Accrued dividends

다. 미수채권이자 다. Accrued Interest

receivables

라. 미수분배금 라.
Accrued distributions

마. 미수신용거래융자이 마. Accrued interest on

자 margin

바. 기타 바. Others

3 선급금 3 Advance payments

가. 채권경과이자 가. Accrued interest on

bonds
Dividends receivable
나. 수익증권경과분배금 나. on beneficiary
certificates

다.. 양도성예금증서 다..

경과이자 Accrued interest on CD

라. 기타 라. Others
 4 선급비용 4 Prepaid expenses

5 선급법인세 5 Prepaid income tax

6 대리점 6
Deposits held by agency relationship

7 본·지점 7 Inter-office

8 선물자기거래정산차금 8 Settlement amount of futures

proprietary transactions

9 파생상품평가조정 9 The reconciliation account for OTC

derivatives transactions

10 기타 10 Others

-6 유동자산대손충당금(-) -6 Allowance for credit loss(Current

assets)

1 신용공여금대손충당금 1
Allowance for fiduciary loans

1 단기대여금대손충당금 1
Allowance for short-term loans

1 미수금대손충당금 1 Allowance for receivables

1 미수수익대손충당금 1
Allowance for accrued income

1 기타대손충당금 1
Allowance for other current assets

  II. 고정자산 II. Non-current assets

(1). 투자유가증권 (1). Investment securities

1 〈사모사채〉 1 Private placement bonds

2 주식 2 Stock

3 출자금 3 Investment in partnerships

4 국공채 4
Government and public bonds

5 회사채 5 Corporate bonds

6 수익증권 6 Beneficiary certificates

 7 외화주식 7 Stock in foreign currency

8 외화채권 8 Bonds in foreign currency

9 관계회사유가증권 9
Securities in affiliated companies

10 기타 10 Others

(2). 투자자산 (2). Investment assets

1 장기성예금 1 Long-term deposits

2 외화장기성예금 2 Long-term deposits in foreign

currency

3 장기성대여금 3 Long-term loans

4 보증금 4 Guarantee

가. 전세권 가. Leasehold rights

나. 전신전화가입권 나. Telex and telephone

subscription rights

다. 임차보증금 다.
Guarantee for rent

라. 신원보증금 라. Surety Guarantee

5 투자부동산 5 Investment real estate

6 기타 6
Others

(3). 유형자산(감가상각누계액) (3).

Tangible fixed assets(Accumulated
depreciation)

1 토지 1 Land

2 건물 2
Buildings

3 차량운반구 3
Vehicles

4 기구비품 4 Furniture and equipment

5 건설중인 자산 5 Construction in progress

 6 기타 6 Others

(4). 기타고정자산 (4).

1 대지급금 1 Advances for customers

가. 사채지급보증대지급 가.
금
Advances for payment
on bonds guarantee

나. 사고대지급금 나.
Advances for payment
on loss compensation

다. 우선대지급금 다. Advances for payment

for others

라. 기타 라. Others

2 위약손해배상공동기금 2
Collective fund for default loss

3 부도채권 3 Dishonored bonds

4 부도어음 4 Dishonored bills receivable

5 무형자산 5 Intangible assets

가. 영업권 가. Goodwill

나. 개발비 나. Development expenses

다. 소프트웨어 다. Software

라. 기타 라. Others

6 이연법인세차 6 Deferred income tax debits

7 고정자산대손충당금(-) 7 Allowance for credit loss(Non-

current assets)

가. 장기성대여금 가.
대손충당금 Allowance for long-
term loans

나. 사모사채 대손충당금 나.
Allowance for private
placement bonds
 다. 대지급금 대손충당금 다. Allowance for
advances

라. 부도채권 대손충당금 라.
Allowance for
dishonored bonds

마. 부도어음 대손충당금 마. Allowance for

dishonored bills

바. 기타 대손충당금 바. Allowance for other

non-current assets

8 현재가치할인차금(-) 8
Present value discount account

9 기타 9 Others

부채총계 Total liabilities

  I. 유동부채 I. Currents liabilities

-1 콜머니 -1 Call money

-2 단기차입금 -2 Short-term borrowings

1 당좌차월 1 Bank overdrafts

2 은행차입금 2 Bank borrowings

3 증금차입금 3 Borrowings from KSFC

4 외화차입금 4
Foreign Currency borrowings

5 기타 5 Others

-3 환매조건부채권매도 -3 Bonds sold under reverse resale

agreements

-4 고객예수금 -4 Customers' deposits

1 위탁자예수금 1
Customers' deposits for brokerage

2 선물·옵션거래예수금 2 Customers' deposits for futures and

options trading

3 청약자예수금 3 Customers' deposits for

subscriptions
4 저축자예수금 4
Customers' deposits for savings

5 조건부예수금 5
Customers' deposits for repo

6 수익자예수금 6
Customers' deposits for beneficiary

7 기타 7 Others

-5 매도유가증권 -5 Securities sold

1 주식 1 Stock

2 국공채 2
Government and public bonds

3 회사채 3 Corporate bonds

4 주가지수옵션 4 Stock index options

5 기타 5 Others

-6 기타유동부채 -6 Others

1 미지급법인세 1 Accrued income taxes

2 미지급배당금 2 Accrued dividends

3 미지급금 3 Accounts payable

4 미지급비용 4 Accrued expenses

5 신용대주담보금 5 Securities loaned

6 수입담보금 6 Guarantee deposits

가. 신용거래계좌설정보 가.
증금 Deposits for opening a
margin Account

나. 신용공여담보금 나. Deposits for margin

loans

7 선물자기거래정산차금 7
Settlement amount of futures
proprietary transactions

8 제세금예수금 8 Withholding income taxes

 9 임대보증금 9 Deposits for rent

10 유동성장기부채 10
Current portion of long-term debts

11 후순위유동성장기부채 11 Subordinated current portion of

long-term debts

12 선수수익 12 Unearned income

13 대리점 13 Liability incurred by agency

relationship

14 본·지점 14 Inter-office

15 파생상품평가조정 15
The reconciliation account for OTC
derivatives transactions

16 기타 16 Others

고정부채 Long-term liabilities

-1 사채(사채발행차금) -1
Debenture〈Discount(Premium) on
debenture issued〉

-2 장기차입금 -2 Long-term borrowings

1 원화장기차입금 1
Long-term borrowings in won

2 외화장기차입금 2 Long-term borrowings in foreign

currency

-3 지급보증충당금 -3 Allowance for guarantees

-4 이연법인세대 -4 Deferred income tax credits

-5 퇴직급여충당금(국민연금전환금) -5 Reserve for severance and

(-) retirement benefits〈National
pension fund for severance and
retirement benefits〉

-6 기타고정부채 -6

1 후순위사채(사채발행차금) 1 Subordinated
debentures〈Discount(Premium) on
debenture issued〉

2 후순위차입금 2 Subordinated borrowings

 자본금 Stockholder's equity

  I. 보통주자본금 I. Common stock

  II. 우선주자본금 II. Preferred stock

신주청약증거금 New capital stock subscriptions

자본잉여금 Capital surplus

  I. 주식발행초과금 I. Paid in capital in excess of par value

  II. 감자차익 II. Gain on capital reduction

  III. 자기주식처분이익 III. Gain on disposition of treasury stock

  IV. 기타자본잉여금 IV. Others

이익잉여금 Retained earnings

  I. 이익준비금 I. Legal reserve

  II. 증권거래준비금 II.

Reserve for loss on securities transactions

-1 증권매매손실준비금 -1 Reserve for trading loss

-2 증권거래책인준비금 -2 Reserve for accidental loss

1 기타 1 Others

  III. 기업합리화적립금 III. Reserve for financial structure

improvement

  IV. 기타법정준비금 IV. Other legal reserves

  V. 임의적립금 V. Voluntary reserves

  VI. 차기이월이익잉여금 VI. Unappropriated retained earnings carried

over to subsequent year

  VII. (당기순이익) VII. Net income for the year

자본조정 Capital adjustment

  I. 주식할인발행차금 I. Discount on stock issuance

  II. 자기주식 II. Treasury stock

  III. 자기주식처분손실 III. Loss on disposition of treasury stock

  IV. 전환권대가 IV. Consideration for conversion rights

  V. 신주인수권대가 V. Consideration for stock warrants

  VI. 해외사업환산차(대) VI. Overseas operation translation

debits(credits)

  VII. 투자유가증권평가이익(손실) VII. Gain(Loss) on valuation of investment

securities

  VIII. 미교부주식배당금 VIII. Unissued stock dividends

  IX. 기타 IX. Others

자본총계 Total stockholder's equity

손익계산서

  I. 영업수익 I. Operating income

-1 수수료수익 -1 Commissions received

1 수탁수수료 1 Brokerage commissions

2 외화증권수탁수수료 2 Brokerage commissions on foreign

securities
Brokerage commissions on OTC
3 장외거래수수료 3 transactions

4 인수 및 주선수수료 4 Underwriting commissions

Underwriting commissions on foreign
5 외화증권인수 및 주선수수료 5 securities
Underwriting commissions on
6 사채모집수탁수수료 6 debentures
Brokerage commissions on beneficiary
7 수익증권취급수수료 7 certificates
Brokerage commissions on negotiable
8 기업융통어음중개수수료 8 commercial papers

9 사채보증수수료 9 Debentures guarantee commissions

Brokerage commissions on certificate

10 양도성예금증서중개수수료 10 of deposits

11 기타 11
Other

-2 이자수익 -2

Interest income

1 신용거래융자이자 1 Interest on margin loans

2 대출금이자 2 Interest on loans

3 채권이자 3
Interest on bonds

4 차주매각대금이용료 4
Interest on securities loaned

5 기업융통어음이자 5 Interest on negotiable commercial

papers

6 증금예치금이자 6
Interest on deposits with KSFC
7 양도성예금증서이자 7
Interest on certificate of deposits

8 금융기관예치금이자 8 Interest on deposits

9 콜론이자 9 Interest on call loans

Interest on bonds purchased under

10 환매조건부채권매수이자 10 resale agreements

Gain on transaction of certificate of

11 양도성예금증서거래이익 11 deposits

12 대지급금이자 12 Interest on advances for customers

13 기타이자 13
Others

-3 배당금수익 -3 Dividends income

-4 분배금수익 -4 Distribution income

-5 상품유가증권매매이익 -5 Gain on sales of trading securities

1 주식매매이익 1 Gain on sales of stock

2 신주인수권증서매매이익 2 Gain on sales of stock warrants

3 채권매매이익 3 Gain on sales of bonds

4 수익증권매매이익 4 Gain on sales of beneficiary certificates

Gain on sales of negotiable commercial
5 기업융통어음매매이익 5 papers

6 상품유가증권상환이익 6 Gain on redemption of trading securities

7 기타 7 Others

-6 상품유가증권평가이익 -6 Gain on valuation of trading securities

1 주식평가이익 1 Gain on valuation of stock
2 신주인수권평가이익 2
Gain on valuation of stock warrants
3 채권평가이익 3
Gain on valuation of bonds
4 수익증권평가이익 4 Gain on valuation of beneficiary
certificates
Gain on valuation of negotiable
5 기업융통어음평가이익 5 commercial papers

6 기타 6

Others
 Gain on valuation of trading securities
-7 매도유가증권평가이익 -7 sold

-8 파생상품거래이익 -8
Gain on derivatives transactions

1 선물거래이익 1 Gain on futures transactions

가. 선물매매이익 가.
Gain on sales of futures

나. 선물정산이익 나. Gain on settlement of

futures

다. 해외선물거래이익 다. Gain on foreign futures

transactions
Gain on Exchange trading options
2 장내옵션거래이익 2 transactions

가. 옵션매매이익 가. Gain on sales of options

나. 옵션평가이익 나. Gain on valuation of

options

다. 해외옵션거래이익 다. Gain on foreign options

transactions

3 장외파생상품거래이익 3 Gain on OTC derivatives transactions

가. 장외파생상품매매이익 가. Gain on sales of OTC

derivatives

나. 장외파생상품평가이익 나. Gain on valuation of OTC

derivatives

-9 기타영업수익 -9
Other operating income

1 대손충당금환입 1 Reversal of allowance for credit losses

2 지급보증충당금환입 2 Reversal of allowance for guarantees

3 기타 3
Others

  II. 영업비용 II.

Operating expenses

-1 수수료비용 -1
Commissions expense

1 매매수수료 1 Trading commissions

 2 투자상담사수수료 2 Investment consultant fees

3 기타수수료비용 3 Other commission

-2 이자비용 -2
Interest Expense

1 증금차입금이자 1 Interest on borrowings from KSFC

2 은행차입금이자 2
Interest on bank borrowings

3 대주매각대금이용료 3 Interest on proceeds from customer's

short sale

4 고객예탁금이용료 4 Interest on customer's deposits

5 환매조건부채권매도이자 5 Interest on bonds sold under repurchase

agreements

6 양도성예금증서거래손실 6 Loss on transactions of certificate of

deposits

7 콜머니이자 7
Interest on call money

8 사채이자 8 Interest on debentures

9 기타 9
others

(3). 상품유가증권매매손실 (3).

Loss on sales of trading securities

1 주식매매손실 1 Loss on sales of stock

2 신주인수권증서매매손실 2 Loss on sales of stock warrants

3 채권매매손실 3 Loss on sales of debentures

4 수익증권매매손실 4 Loss on sales of beneficiary certificates

Loss on sales of negotiable commercial

5 기업융통어음매매손실 5 papers

6 상품유가증권상환손실 6
Loss on redemption of trading securities

7 기타 7 Others

(4). 상품유가증권평가손실 (4). Loss on valuation of trading securities

1 주식평가손실 1 Loss on valuation of stock

2 신주인수권평가손실 2 Loss on valuation of stock warrants

3 채권평가손실 3
Loss on valuation of debentures
Loss on valuation of beneficiary
4 수익증권평가손실 4 certificates

Loss on valuation of negotiable

5 기업융통어음평가손실 5 commercial papers

6 기타 6 Others

-5 매도유가증권평가손실 -5 Loss on valuation of trading securities

sold

1 파생금융상품거래손실 1 Loss on derivatives transactions

2 선물거래손실 2 Loss on futures transactions

가. 선물매매손실 가. Loss on sales of futures

나. 선물정산손실 나. Loss on settlement of

futures

다. 해외선물거래손실 다. Loss on foreign futures

transactions
Loss on Exchange trading options
3 장내옵션거래손실 3 transactions

가. 옵션매매손실 가. Loss on sales of options

나. 옵션평가손실 나. Loss on valuation of

options

다. 해외옵션거래손실 다.
Loss on foreign options
transactions

4 장외파생상품거래손실 4 Loss on OTC derivatives transactions

가. 장외파생상품매매손실 가. Loss on sales of OTC

derivatives

나. 장외파생상품평가손실 나. Loss on valuation of OTC

derivatives

-6 판매비와 관리비 -6 General and administrative expenses

1 급여 1 Salary
 2 퇴직급여 2 Severance pay

3 복리후생비 3 Other benefits for employees

4 전산운용비 4 Computer system operation expenses

5 임차료 5

Rental expenses

6 지급수수료 6

Miscellaneous commissions

7 접대비 7
Entertainment expenses

8 광고선전비 8 Advertising expenses

9 감가상각비 9
Depreciation

10 조사연구비 10 Research and study expense

11 연수비 11 Training expense

12 대손상각비 12 Credit loss expenses

13 지급보증충당금전입액 13 Provision for allowances for guarantees

14 무형자산상각비 14 Amortization of Intangible assets

15 세금과 공과금 15 Tax and dues

16 기타 16 Others

  III. 영업외수익 III. Non-operating income

-1 유형자산처분이익 -1
Gain on disposition of tangible assets

-2 임대료 -2
Rental income

-3 투자유가증권처분이익 -3
Gain on disposition of investment
securities
 -4 투자유가증권감액손실환입 -4 Reversal of Investment securities
reduction losses

-5 지분법평가이익 -5
Gain on equity method valuation

-6 증시안정기금평가이익 -6 Gain on valuation of investment in stock

market stabilization fund

-7 외환차익 -7
Gain on foreign currency transactions

-8 외화환산이익 -8
Gain on foreign exchanges translation

-9 사채상환이익 -9 Gains on redemption of debentures

-10 상각채권추심이익 -10 Gains on recovery of write-offs

-11 본·지점이자 -11 Interest on inter-office

-12 기타 -12 Others

  IV. 영업외비용 IV. Non-operating expenses

-1 유형자산처분손실 -1 Loss on disposition of tangible assets

Loss on disposition of investment

-2 투자유가증권처분손실 -2 securities

-3 투자유가증권감액손실 -3 Investment securities reduction loss

-4 지분법평가손실 -4
Loss on equity method valuation
Loss on valuation of investment in stock
-5 증시안정기금평가손실 -5 market stabilization fund

-6 외환차손 -6
Loss on foreign currency transactions

-7 외화환산손실 -7 Loss on foreign exchanges translation

-8 사채상환손실 -8
Loss on redemption of debentures

-9 기부금 -9
Donations

-10 본·지점이자 -10

Interest on inter-office
 -11 기타 -11
Others

  V. 특별이익 V.
Extraordinary gain

-1 자산수증이익 -1
Gain on assets contributed

-2 채무면제이익 -2 Gain on exemption of debts

-3 보험차익 -3 Gain on insurance settlement

-4 기타 -4 Others

  VI. 특별손실 VI.

Extraordinary loss

-1 재해손실 -1 Casualty loss

-2 사고손실 -2 Accidental loss

-3 배상손실 -3 Compensation loss

-4 우선지급손실 -4 Loss on payment others

-5 채무면제손실 -5 Loss on exemption of debts

-6 기타 -6 Others

  VII. 법인세차감전순이익(순손실) VII. Net income(loss) before income tax

  VIII 법인세비용 VIII. Income tax expense

.
  IX. 당기순이익(순손실) IX. Net income(loss) for the year
TO: The Head of the Seoul Regional Tax Office
CC: Assistant Manager of the Corporate Tax Department
FROM: XX
Representative Director XXX
(Representative Agent: KPMG Sehjung Tax Corporation)

SUBJECT:The Operational Flow of the New Production Line Implementation for Jinro Co.

1. We hope for the best of the Seoul Regional Tax Office ("SRTO").

2. The SRTO has requested for submission of additional information on

another project besides the project information submitted on 26 February
2002.
As requested, we have provided a description of the operational flow of the
provision of production lines and have attached relevant evidence
documents.

Attachments:1. Description of the Operational Flow of the Provision of Production Lines

2. Evidence Information of the Provision of Production Lines
3. Summary information of the Provision of Production Lines

XXXx
Representative Director XXX XX
(Representative Agent: KPMG Sehjung Tax Corporation)
or Jinro Co.
Pointing to such progress, the Europeans argue that it is counterproductive to put Iran in
the same box as North Korea and Iraq, the other points of the evil axis. Americans argue that evil
is as evil does and there is little point in fudging the issue. Both approaches have some
merit; but both might have more effect if they were the result of a co-ordinated policymaking
process, rather than an unseemly competitive squabble.

The industry is now trying to solve this problem, since prints are what make money. At the
moment, that money goes mainly to the makers of paper and ink cartridges for colour printers,
notably HP (formerly Hewlett-Packard). Indeed, the business is so lucrative that the European
Union recently launched a probe into whether printer makers were illegally forcing consumers
to buy their ink cartridges.

Making prints at home, however, is strictly for enthusiasts. Far simpler are printers that plug
directly into digital cameras, allowing prints to be made without a PC. But that raises the
problem of long-term storage: where should pictures be stored once the camera's memory is
full?

An alternative approach involves equipment in high-street photo stores that can produce
prints from digital cameras on the spot. This is reassuringly similar to the current film-based
way of doing things, and appeals particularly to companies, such as Kodak, that already have a
vast retail network in place and are trying to shore up sales of film and paper. But again, long-
term storage is the problem. One option is to transfer the images on to CDs, which can later
be used to order reprints.

A third approach is to send images from a camera, via a PC, across the Internet to a photo
finisher. The resulting prints are then sent back by post. Several such services exist, though
none has really taken off. Without a fast Internet connection, uploading more than a handful of
photographs simply takes too long.

It is unclear which of these approaches—home printing, high-street printing or online printing

—will prevail. All three will probably co-exist.

So far, HP and Kodak, the two companies best placed in digital photography, are hedging their
bets. Both recently unveiled new digital cameras and software intended to simplify the sharing
and printing of images. While out and about, users can tag selected images; when the camera is
plugged into a PC, tagged images are automatically e-mailed to a list of recipients, posted on a
web page, printed out on an inkjet printer, or sent over the Internet to a photo finisher to be
printed.

A negative adjustment is allowed as a deduction in computing profits as an expense arising

on the last day of the first period of account of the new accounting policy.

A positive adjustment is chargeable to tax for income tax under Case VI of Schedule D on the
last day of the first period of the new accounting policy. A positive adjustment is chargeable
for corporation tax as a receipt of the trade arising on the last day of the first period of account
of the new accounting policy

Again, when only one prior period adjustment is made in the accounts the tax adjustment will
arithmetically equal the prior period adjustment in the accounts. In some circumstances the
accounts may make several adjustments, and these may be to capital items as well as
revenue items. In these cases the tax adjustment will have to be calculated separately.
The big uncertainty, says Chris Chute of IDC, another market-research firm, is how a switch to
digital will alter consumer behaviour. Sharing is easier with digital images, but printing is harder.
Will digital users take more pictures, but print fewer of them? Might the PC or television screen
become the dominant means of displaying images? Nobody knows.

As a result, it is hard to say whether Kodak, with its consumer expertise and dealer network, or
HP, which makes digital cameras, PCs, servers and printers, is better placed. Perhaps they will
succeed together: after all, the two firms have a joint venture, Phogenix, which makes digital
photo-finishing equipment.

Another unresolved question concerns the countless photographs—estimated to number one

trillion in America alone—languishing in shoeboxes. If digitising existing images can be made easy
enough, it could open up a vast market in reprints.
One possibility, suggests Kodak's Pierre Schaeffer, is that the industry might eventually earn
incremental revenues from the storage and sharing of photographs, as well as printing. But it will
be some time yet before the right business model for digital photography comes into focus.
(for reference purposes) prepared by 김형수, winner
1.      조세특례제한법 Tax incentive limitation law
2.      법인세법 Corporate income tax law
3.      법인세법 시행령 CITL, Enforcement decree
4.      법인세법 시행규칙 CITL, Enforcement regulation
5.      법인세법 기본통칙 CITL, Basic rule
6.      국제조세조정에 관한 법률 International tax coordination law
7.      상법 Korean commercial code
8.      외국인투자촉진법 Foreign investment promotion law
9.      임시투자세액공제 Temporary investment tax credit
10. 농어촌특별세 Special Farming and Fishery tax or Special rural development tax
11. 주민세 Resident (sur)tax
12. 업무무관자산 Non-business purpose tax
13. 현재가치할인차금 Discount on present value
14. 한미조세조약 Tax treaty between US and Korea
15.  부당행위계산부인 Unfair transaction
16.  세무조사대비세무진단 Blank audit
17.  국외지배주주 Overseas Controlling Shareholders
18.  국외특수관계자 Overseas related parties
19.  정상가격 Arm's length price
20.  소비성서비스업 Consumptive service business
21.  사업장 Business place
al development tax