
<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
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미국 이민, 한국 이민, 

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연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
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출원, 법률사 무소, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소,  특허포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, 
다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,피해
 

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다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,
 
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}
 
/* Style the active link (or home/logo) */
.headnav a:active {
  background-color: red;
  color:white;
 
} 


</style>

 
<!-- 상단 햄버거 전체 메뉴 끝 -->
<!-- 햄버거용 Top Navigation Menu  끝  -->


<!-- 상단 2단 드롭다운 접히는메뉴 Style 시작 -->


<link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css">
<style>
.btn {
  background-color: #2196F3;
  color: white;
  padding: 2 4 6 8px;
  font-size: 12px;
  border: none;
  outline: none;
}

.dropdown {
  position: absolute;
  display: inline-block;
}

.dropdown-content {
  display: none;
  position: absolute;
  background-color: #f1f1f1;
  min-width: 100px;
  z-index: 1;
}

.dropdown-content a {
  color: black;
  padding: 2 4 6 8px;
  text-decoration: none;
  display: block;
}

.dropdown-content a:hover {background-color: #ddd}

.dropdown:hover .dropdown-content {
  display: block;
}

.btn:hover, .dropdown:hover .btn {
  background-color: #0b7dda;
}
</style>

<!-- 상단 2단 드롭다운 접히는메뉴 Style 끝 -->


 <!-- 섭메뉴 시작 -->


<!-- 최상단 2단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 시작  -->


<style>
body {
  margin: 0;
  background-color: #f1f1f1;
  font-family: Tahoma;
}

#Topnavbar {
  background-color: #333;
  position: fixed;
  top: -50px;
left:  ;
right: ;
  width:100%;
  display: block;
  transition: top 0.3s;
}

#Topnavbar a {
  float: left;
  display: block;
  color: #a2f2f2;
  text-align: center;
  padding: 5px;
  text-decoration: none;
  font-size: 12px;
}

#Topnavbar a:hover {
  background-color: #ddd;
  color: black;
}


#Topnavbar a.active {
  background-color: #4CAF50;
  color: black;
}

#Topnavbar a.nonactive {
  background-color: #ff0000;
  color: black;
}
#Topnavbar a.nonactive2 {
  background-color: #000000;
  color: white;
}

</style>


<!-- 최상단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 끝  -->


<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 시작 -->

 <style>

  .floating-menu {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:430;
   overflow:auto;

  }

  .floating-menu0 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:410;
   overflow:auto;

  }


  .floating-menu1 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:390;
   overflow:auto;

  }

  .floating-menu2 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:370;
   overflow:auto;

  }

  .floating-menu3 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:350;
   overflow:auto;

  }

  .floating-menu4 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:330;
   overflow:auto;

  }

  .floating-menu5 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:310;
   overflow:auto;

  }

  .floating-menu6 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:300;
   overflow:auto;

  }


  .floating-menu a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu0 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }


  .floating-menu1 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }

  .floating-menu2 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu3 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu4 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: purple;

  }


  .floating-menu5 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu6 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;
 
  }

.floating-menu:hover {
  background-color: yellow;
}

.floating-menu0:hover {
  background-color: red;
}
.floating-menu1:hover {
  background-color: red;
}
.floating-menu2:hover {
  background-color: skyblue;
}
.floating-menu3:hover {
  background-color: yellow;
}
.floating-menu4:hover {
  background-color: yellow;
}
.floating-menu5:hover {
  background-color: yellow;
}
.floating-menu6:hover {
  background-color: yellow;
}
</style>

 
<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 끝 -->


<!-- 상단 접히는 메뉴 스타일 시작 -->

<style>
        body { font-family:Arial, Helvetica, Sans-Serif; font-size:12px; margin:2px 5px;}

        /* dropmenu */
       #dropmenu{ margin:0px; padding:0px; list-style:none; color:#000000; line-height:auto; display:auto; float:center; z-index:1000;position: relative; }
       #dropmenu a { color:dddddd; text-decoration:none; }
       #dropmenu > li {background:#000000 none repeat scroll 0 0; cursor:pointer; float:left; position:relative;padding:5px 5px; position:relative;}
       #dropmenu > li a:hover {color:#ff0000;}
       #dropmenu .logo {background:"#000000" none repeat scroll 0% 0%; padding:0px; background-color:#4CAF50;}
 	
        /* sub-menus*/
       #dropmenu ul { padding:0px; margin:0px; display:block; display:block;}
       #dropmenu li ul { position:absolute; left:-0px; top:0px; margin-top:20px; width:180px; line-height:auto; background-color:#000000; color:#fffff; /* for IE */ display:none; }
       #dropmenu li:hover ul { display:block;}

       #dropmenu li ul li{ display:block; margin:5px 20px; padding: 5px 0px;  border-top: dotted 1px white; list-style-type:none; }
       #dropmenu li ul li:first-child { border-top: none; }
       #dropmenu li ul li a { display:block; color:#ffffff; }
       #dropmenu li ul li a:hover { color:#ff0000; }

        /* main submenu */
       #dropmenu, main { left:0px; top:-20px; padding-top:0px; background-color:#000000; color:#ffffffe; z-index:999;}

</style>


<!-- 상단 접히는 메뉴 스타일 끝 -->


<!-- 하단 top 버튼 메뉴 전체 시작 -->

<!-- 하단 우측 구석 Top 버튼 메뉴 시작 -->

<style>
body {
  font-family: tahoma;
  font-size: 20px;
}

#myBtn {
  display: none;
  position: fixed;
  bottom: 90px;
  right: 0px;
  z-index: 99;
  font-size: 15px;
  border: none;
  outline: none;
  background-color: red;
  color: white;
  cursor: pointer;
  padding: 15px;
  border-radius: 4px;
}

#myBtn:hover {
  background-color: #555;
}
</style>

<!-- 하단 우측 구석 Top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 시작-->


<style>
button.myBtn {
  padding:0.6em 2em;
  border-radius: 8px;
  color:#fff;
  background-color:#1976d2;
  font-size:1.1em;
  border:10;
  cursor:pointer;
  margin:1em;
}

button.myBtn.green
{
    background-color:#2e7d32;
}

button.myBtn.red
{
    background-color:#c62828;
}
</style>

<!-- 하단 top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 전체 끝 -->


<!-- 상단 한국인 외국인 선택 보드 메뉴 시작 -->

<style>
* {box-sizing: border-box}

/* Set height of body and the document to 100% */

body, html {
  height: auto;
  margin: 0;
  font-family: Arial;
   float: left;
 
  border: 1px solid #ccc;
}


.disabled {
  background-color: #777
  color: white;
  cursor: none;
}


/* Clear floats after the tab */
.clearfix::after {
  content: "";
  clear: both;
  display: table;
}

/* Change background color of buttons on hover */
.tab button:hover {
  background-color: #ddd;
}

/* Create an active/current "tab button" class */
.tab button.active {
  background-color: #ccc;
}


/* Style tab links */

.tablink {
  background-color: #555;
  color: #ffffff;
  font-weight:bold;
  float: center;
  border: solid;
  outline: none;
  cursor: hand;
  padding: 2px 2px;
  font-size: 12px;
  width: 24%;
}

.tablink:hover {
  background-color: #999;
}

/* Create an active/current tablink class */
.tablink.active {
  background-color: #ccc;
}

/* Style the tab content */
.tabcontent {
  color: #000000;
  display: solid;
  padding: 5px 5px;
  text-align: left;
    border: 1px solid #ccc;
  border-top: none;
   float: left;
}


@media screen and (max-width: 600px) {
  .topnav a, .topnav input[type=text] {
    float: none;
    display: block;
    text-align: left;
    width: 100%;
    margin: 0;
    padding: 14px;
  }
  
    .topnav input[type=text] {
    border: 1px solid #ccc;  
  }
}


#Translation {background-color:whitesmoke;} 
#Koreans {background-color:whitesmoke;}
#Aliens {background-color:whitesmoke;}
#Blogs {background-color:whitesmoke;} 
#Koreansindex {background-color:whitesmoke;}
#Aliensindex {background-color:whitesmoke;}

</style>


<!-- 상단 한국인 외국인 선택 보드 메뉴 끝 -->


<!--멀티택 시작 -->
<script language=javascript>

var oCurtab ="1";	//활성화 되어 있을 탭번호

function photoTab(nCurtab){

if( oCurtab != nCurtab){        //다른 탭을 클릭
 
document.getElementById('pTab'+oCurtab).style.display = 'none';                                        //none은 비활성화
document.getElementById('pTab'+nCurtab).style.display = '';			
	oCurtab = nCurtab;
		}			
	}
</script>


<!--멀티택 끝 -->


<!-- Sticky element scroll down 시작 -->
<style>
div.sticky {
  position: -webkit-sticky;
  position: sticky;
  top: 0;
  background-color: white;
  padding: 10px;
  font-size: 12px;
}
</style>

<!-- Sticky element scroll down 끝 -->


<!-- index 전체 메뉴 다단(multi column) 시작 -->


    <style>
      .column{
        text-align: center;
        column-count: 4;
   column-width: 0.1%; 
        column-gap: 0.1%;
        column-rule-style: dotted;
        column-rule-width: 0.1%;
        column-rule-color: whitesmoke;
      }
      h1{
        column-span: all;
      }
    </style>


<!-- index 전체 메뉴 다단(multi column) 끝 -->


<!-- 버튼 메뉴바 장식 2단 시작 -->


  <style>
  
  .form input:focus {
  background: #FFFFAD;
  outline: none;
}

.buttons {
  text-align: left;
}

.buttons input {
  font-size: 2.5em;
  font-weight: bold;
  font-family: "Arial", serif;
  padding: 8px 40px;
  background: #4470B6;
  border: 0px;
  margin-left: 0px;
  margin-right: 50px;
  margin-top: 50px;
  -moz-border-radius: 50px;
  -webkit-border-radius: 50px;
  border-radius: 50px;
  -webkit-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  color: #FFFAFA;
}

.buttons input:hover
{
  background-color: #50627E;
  outline: none;
  -webkit-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  box-shadow: 0 0 1px rgba(0, 0, 0, .75);
}

.buttons input:focus {
  outline: none;
}

  </style>
  
  
<!-- 메뉴바 장식 2단 끝-->


<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 시작 -->


<link href="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/css/bootstrap.css" rel="stylesheet">
<script src="http://cdnjs.cloudflare.com/ajax/libs/jquery/3.2.1/jquery.js"></script> 
<script src="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/js/bootstrap.js"></script> 


<!-- include summernote css/js 시작-->
<link href="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.css" rel="stylesheet">


<script src="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.js"></script>

<script src="lang/summernote-ko-KR.js"></script>
<!-- include summernote-ko-KR 끝 --> 

 
<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 끝 -->

 
 <!-- Google Tag Manager -->
 
 
<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');</script>

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-YYYY');</script>
 

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');

import flash.display.*;
import flash.events.*;
import flash.external.*;
mybutton_btn.addEventListener(MouseEvent.MOUSE_UP, onButtonClick);
function onButtonClick( Event:MouseEvent ):void {
  var name:String= "FLASH_EVENT";
  if (ExternalInterface.available) {
    ExternalInterface.call('dataLayer.push',{'event': name});
  }
}

</script>


<!-- End Google Tag Manager -->
 
 
<!-- rss 시작 -->

<link rel="alternate" type="application/rss+xml" title="TAX & LAW (세금과 법률)" href="http://taxnlaw.co.kr/rss.xml">
<!-- rss 끝 -->


<script data-ad-client="ca-pub-1311512923167512" async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script>
 

<!-- 공지사항 팝업창 시작 -->

<script language="Javascript"> 
<!-- 
function setCookie( name, value, expiredays ) { 
    var todayDate = new Date(); 
        todayDate.setDate( todayDate.getDate() + expiredays ); 
        document.cookie = name + "=" + escape( value ) + "; path=/; expires=" + todayDate.toGMTString() + ";" 
    }
function closeWin() { 
    if ( document.notice_form.chkbox.checked ){ 
        setCookie( "maindiv", "done" , 1 ); 
    } 
    document.all['divpop'].style.visibility = "hidden"; 
} 
//-->  
</script> 

<!-- 공지사항 팝업창 끝 -->


<script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-1311512923167512"
     crossorigin="anonymous"></script>


</head>


<body  oncontextmenu="return true"  oncopy="return true" oncut="return true" onpaste="return true">  


<!-- 공지사항 팝업창 시작 -->

<!-- POPUP --> 
<div id="divpop" style="position:absolute;left:auto;top:10%;z-index:200;visibility:hidden;"> 
<table width=auto height=auto cellpadding=2 cellspacing=2> 

<tr>
<td style="border:5px red solid" height=auto align=center bgcolor=red> 
<font color=white>
<b>
공지사항(Notice)
</b>
</font>
</td>
</tr>
<tr> 
        <form name="notice_form"> 


    <td style="border:5px red solid" height=auto align=center bgcolor=skyblue> 
 
        <input type="checkbox" name="chkbox" value="checkbox">
<font color=blue>

[체크: 오늘 하루 이 창을 열지 않음]

</font>
 
 
 <a href="javascript:closeWin();">
<B>
<font color=red>
[닫기(Close)]
</font>
</B>
</a> 

 
<br>
(Check the Box: No more popup for today)
    </td> 
</tr> 


<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff2> 
<a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=kretainerfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=47#gsc.tab=0">
  
 <h4 style="text-align:center;">
상담안내</h4>
 

<h6 style="text-align: left;text-color:blue">
상담은 반드시 유료.<br>
내방상담은 반드시 상담료(유료상담안내참조) 선납후,<br>
코로나백신접종완료자를 상대로 제공함.<br>
미접종자는 온라인(이메일,전화)으로만 상담료선납후 제공<br>
무료상담은 제공하지 않음(사건선임완료목적의 경우만 예외)<br>
유료상담비는 유료상담안내 참조


<font color=red>유료상담안내 바로가기</font>
</a>
</h6>

    </td> 
</tr> 
 

<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff8> 
<a href = "http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1#gsc.tab=0">
   
<h4 style="text-align:center;">
For Foreigners: Service Information</h4>
 

<h6 style="text-align:left;">
For Clients who are foreigners, <br>
please visit the following link 
<br>for further service information. <br>
Click -> Foreign Clients Service</a>
</h6>

    </td> 
</tr> 


        </form> 
</table> 
</div> 
<script language="Javascript"> 
cookiedata = document.cookie;    
if ( cookiedata.indexOf("maindiv=done") < 0 ){      
    document.all['divpop'].style.visibility = "visible"; 
    } 
    else { 
        document.all['divpop'].style.visibility = "hidden"; 
} 
</script>


<!-- 공지사항 팝업창 끝 -->


<table bgcolor="white"  align="center" valign="top" cellpadding="0" cellspacing="0" width="100%" height=auto > 				 
 
<tr>		 		
<td style='border-width:0 0 0 0;border-color:yellow;border-style:outset;table-layout:auto'>  
 
</td>
</tr>
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<b>

ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK 

</b>

<br> 

&lowast; [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA] 

<br>

 INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, 
DISPUTE IN CORPORATION,  GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP] 

<br>

For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for <a href="http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1"><font color="red">"SERVICES FOR AlienS"</font></a>. 
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasan">개인파산,회생,면책</a>                 </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasancorp">법인파산신청,기업회생신청</a></li>


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	<li><a href="#"> 병역,기타</a>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=immigration">미국이민</a></li>
 
                   <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=patentlaw">특허,침해소송</a>                    </li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=artbusinessbasic">Art Dealing, 미술품거래 분쟁</a>                    </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=entertainmentlaw">엔터테인먼트 법률사건</a></li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=mna">기업인수,M&A, 합병,주식분쟁</a>                    </li>
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		非營利法人의 課稅體系에 관한 硏究		</font>
	 
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<h5 class=p11>Start &rarr;</h5>

<br>


  法學博士學位申請論文<br />
<br />
<br />
<br />
非營利法人의 課稅體系에 관한 硏究<br />
(A Study on the Taxation System in Non-Profit Organization)<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
2003年&nbsp;&nbsp;12月<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
서울大學校 大學院<br />
法學科<br />
이 재 욱<br />
目&nbsp;&nbsp;&nbsp;&nbsp;次<br />
<br />
제1장 序論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 硏究의 目的&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 硏究의 範圍 및 方法&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3<br />
<br />
제2장 非營利法人의 意義&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 非營利法人의 槪念&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 非營利法人의 類型&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ⅰ. 民法 및 特別法上 非營利法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ⅱ. 法人稅法上 非營利法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅲ. 相續稅 및 贈與稅法上 公益法人 等&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅳ. 租稅特例制限法上 非營利法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ⅴ. 其他 租稅法上 非營利法人 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9<br />
<br />
제3장 非營利法人에 대한 稅法上 取扱&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 非營利法人에 대한 租稅優待&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 法人稅의 非課稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 收益事業의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 固有目的事業準備金&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 區分經理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;27<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 公益事業에 대한 相續稅·贈與稅 免除&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;29<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 相續稅의 免除&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;29<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 贈與稅의 免除&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;32<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅲ. 附加價値稅의 免除&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 附加價値稅 免除의 內容&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 醫療保健用役 등의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅳ. 地方稅의 免除&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;36<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 非營利事業者의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;36<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 地方稅 免除의 內容&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;37<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅴ. 非營利法人을 위한 寄附金 誘引制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;39<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 個人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;42<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 非營利法人에 대한 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 出捐財産과 관련된 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 出捐財産의 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;44<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 出捐財産 賣却金額에 대한 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 出捐財産 運用所得에 대한 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;46<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 其他의 境遇&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;47<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 株式取得·保有와 관련된 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;47<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅲ. 公益性과 관련된 事後管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;48<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 意義&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;48<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 直接 公益目的事業의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;49<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 課稅標準의 計算 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 承認 및 報告 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51<br />
&nbsp;&nbsp;&nbsp;&nbsp; 제3절 非營利法人의 義務&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 出捐財産明細書 등의 提出義務&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 帳簿作成備置義務&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;52<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅲ. 稅務確認 및 報告義務&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;52<br />
<br />
제4장 非營利法人에 대한 租稅優待의 根據&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 傳統的 理論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 交付金理論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;54<br />
&nbsp;&nbsp;&nbsp;&nbsp;제3절 租稅支出論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;55<br />
&nbsp;&nbsp;&nbsp;&nbsp;제4절 所得測定理論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;57<br />
&nbsp;&nbsp;&nbsp;&nbsp;제5절 資本形成理論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;58<br />
&nbsp;&nbsp;&nbsp;&nbsp;제6절 小結&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;60<br />
<br />
제5장 非營利法人 課稅에 대한 外國의 立法例&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;62<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 美國&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;61<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 免稅團體의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;62<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 沿革&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;66<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1. 初期&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;66<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. 非營利團體에 대한 規制&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;67<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3. 規制의 緩和&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;70<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4. 레이건 時代&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;71<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅲ. 非營利法人 關聯 租稅制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;74<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1. 法人稅(Corporate income tax)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;74<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. 遺産稅와 贈與稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;76<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3. 地方稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;78<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4. 加算稅(Excise Tax)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;78<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5. 寄附關聯 租稅制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;82<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 日本&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;84<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 非營利法人의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;84<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 日本 非營利法人의 特性&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 宗敎法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 醫療法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;87<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 宗敎法人과 社會福祉法人&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;89<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ⅲ. 非營利法人 關聯 租稅制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;89<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 法人稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;89<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 所得稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;92<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 相續稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;92<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 資本利得稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;92<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. 登錄稅와 免許稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;93<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. 地價稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;93<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. 消費稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;93<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. 地方稅&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;94<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. 寄附關聯 租稅制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;96<br />
<br />
제6장 非營利法人에 대한 課稅體系의 改善(立法論)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;98<br />
&nbsp;&nbsp;&nbsp;&nbsp;제1절 非營利法人에 대한 課稅體系의 單純化&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;98<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 非營利法人의 課稅體系&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;98<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 非營利法人의 課稅體系의 法人稅法으로의 單純化&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 無償取得資産에 대한 關聯規定 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 公益法人의 株式出捐 超過規定&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100<br />
&nbsp;&nbsp;&nbsp;&nbsp;제2절 收益事業範圍規定의 問題點과 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;101<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 收益事業範圍規定의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;101<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 所得源泉設에 따른 課稅所得 算定의 必要性&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;101<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 金融所得의 課稅所得 範圍 再檢討의 必要性&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;103<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 收益事業範圍規定의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;104<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 所得源泉設에 따른 收益事業 範圍 調整&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;104<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 利子 등 金融所得에 대한 課稅除外 方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;105<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 利子所得 등에 대한 綜合課稅 申告方法으로 轉換&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;105<br />
&nbsp;&nbsp;&nbsp;&nbsp;제3절 固有目的事業準備金의 問題點과 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;106<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 固有目的事業準備金制度의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;107<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 固有目的事業準備金 設定 가능한 收益事業의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;107<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 固有目的事業準備金 設定限度의 非合理性&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;108<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 固有目的事業準備金 設定對象法人 區分 基準의 不透明&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;108<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 固有目的事業準備金에 대한 事後管理 不實&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;108<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 固有目的事業準備金制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;109<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 固有目的事業準備金 適用對象 所得 範圍의 擴大&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;109<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 固有目的事業準備金 設定限度의 單一化&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;110<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 固有目的事業準備金 設定對象 法人의 區分基準 提示&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;110<br />
&nbsp;&nbsp;&nbsp;&nbsp;제4절 寄附金 制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;111<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 寄附金制度의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;111<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 모호한 한도액 基準&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;111<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 法定寄附金&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;112<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 個人寄附金의 한도액&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;112<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 준조세&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;113<br />
Ⅱ. 寄附金制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;113<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 非營利法人의 範圍&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;114<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 非營利法人의 損金算入比率 衡平性&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;115<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 준조세 縮小&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;115<br />
&nbsp;&nbsp;&nbsp;&nbsp;제5절 事後管理制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;117<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 事後管理制度의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;117<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 管理體系의 二元化&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;117<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 稅法상 義務 不履行에 따른 加算稅의 輕微&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;117<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 會計制度의 未備에 따른 稅源管理의 어려움&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;118<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 公益法人 등 出捐財産의 事後管理 未洽&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;120<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 事後管理制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;122<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 納稅義務 不履行에 따른 罰則强化&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;122<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 非營利法人 會計處理基準 確立&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;123<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 非營利法人에 맞는 會計處理 規定을 통한 稅源管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;124<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. 外部會計監査制度의 導入을 통한 稅源管理&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;126<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. 自己去來에 대한 租稅回避 防止 方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;127<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. 非營利法人의 管理體系 二元化 調整&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;128<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. 加算稅의 重課&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;128<br />
&nbsp;&nbsp;&nbsp;&nbsp;제6절 株式의 保有限度 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;129<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 株式의 保有限度規定의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;129<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 株式의 保有限度規定의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;130<br />
&nbsp;&nbsp;&nbsp;&nbsp;제7절 非營利外國法人에 대한 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;130<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. 非營利外國法人 課稅制度의 問題點&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;131<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 非營利外國法人의 定義&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;131<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 非營利外國法人의 課稅所得&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;132<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. 非營利 外國法人 課稅制度의 改善方案&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;134<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 法人稅法上 非營利外國法人의 登錄制度&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;135<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 租稅條約을 통한 稅務行政 協助方案 강구&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;135<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. 相好 免稅 適用&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;136<br />
&nbsp;&nbsp;&nbsp;&nbsp;제8절 NGO 등의 租稅問題&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;136<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅰ. NGO 등에 대한 租稅問題&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;137<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ⅱ. NGO 등에 대한 國際的인 解決方案 摸索&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;138<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1. 현재까지 租稅條約을 통한 解決努力&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;138<br />
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. NGO 등의 租稅問題에 대한 合理的인 解決方案 摸索21144&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;140<br />
<br />
<br />
제7장 結 論&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;142<br />
<br />
參考文獻<br />
<br />
* 관리자님에 의해서 게시물 이동되었습니다 (2004-02-12 14:30)<br />
* jae wook LEE님에 의해서 게시물 이동되었습니다 (2016-07-02 12:39)<!--"<-->


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164</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=164"  ><font class=list_han><font class=list_han><font class=list_han>부 동 산 매 매 계 약 서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list1>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list1  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="163">


-->


&nbsp;


<b>

<font color="red">
163</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=163"  ><font class=list_han><font class=list_han><font class=list_han>매 매 예 약 서 2</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list0>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list0  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="162">


-->


&nbsp;


<b>

<font color="red">
162</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=162"  ><font class=list_han><font class=list_han><font class=list_han>매 매 계 약 서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list1>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list1  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="161">


-->


&nbsp;


<b>

<font color="red">
161</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=161"  ><font class=list_han><font class=list_han><font class=list_han>기계매매계약서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list0>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list0  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="160">


-->


&nbsp;


<b>

<font color="red">
160</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=160"  ><font class=list_han><font class=list_han><font class=list_han>상품매매계약서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list1>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list1  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="159">


-->


&nbsp;


<b>

<font color="red">
159</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=159"  ><font class=list_han><font class=list_han><font class=list_han>건물매매계약서 2</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list0>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list0  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="158">


-->


&nbsp;


<b>

<font color="red">
158</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=158"  ><font class=list_han><font class=list_han><font class=list_han>건물매매계약서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list1>


	<!--	
	
	
	<td width=20% class=list_eng nowrap='nowrap'>
	
	<div style="overflow:hidden">
	
	<nobr>
	
	&nbsp;	
	</nobr>
	
	</div>
	
	</td>
	
	
	-->


<td align=left width=10%  nowrap='nowrap' class=list1  >


<div style="overflow:hidden">


<!--

<input type=checkbox name=cart value="157">


-->


&nbsp;


<b>

<font color="red">
157</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=157"  ><font class=list_han><font class=list_han><font class=list_han>토 지 매 매 계 약 서</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>

</table>


<img src=skin/nzeo_ver4_bbs/t.gif border=0 height=auto>
<br>


<table align="center" width=95% border=0 cellpadding=0 cellspacing=0 >


<tr >	
<td align="left" width=95%>


<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=6&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng><font class=list_eng><font class=list_eng>  &nbsp;&nbsp;&larr; Previous
</a>

  
<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=1&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[1]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=2&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[2]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=3&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[3]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=4&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[4]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=5&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[5]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=6&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[6]</a> <font class=list_eng><b>7</b> <a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=8&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[8]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=9&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[9]</a><a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=10&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[10]</a><font class=list_eng>..<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=15&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng>[15]</a> 

 
<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=8&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng><font class=list_eng><font class=list_eng>  &nbsp;&nbsp;Next &rarr;
</a>


<br>


             <a href="http://taxnlaw.co.kr">
			 <font color=blue>
			 <b><input type="button" value="Home" onClink=" ">
		 
			 </b>
			 </font>
			 </a>
			 
             <a onfocus=blur() href='zboard.php?id=leebook&page=7&page_num=20&category=&sn=off&ss=on&sc=on&keyword=&prev_no=80&sn1=&divpage=1&select_arrange=headnum&desc=asc'><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng><font class=list_eng>&nbsp;&nbsp;    &nbsp;&nbsp;			 <font color=purple>
			 <b><input type="button" value="목록보기" onClink=" ">
			 
			 </b>
			 </font>
			 </a>	
			 
			 
            <a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=subject&desc=desc'>			 <font color=purple>
			<input type="button" value="제목정렬" onClink=" ">
			</font>
			</a> 
			
			
             <a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=7&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=reg_date&desc=desc'>			  <font color=purple>
			 <input type="button" value="날짜정렬" onClink=" ">
			 </font>
			 </a> 
			
 
			 <!-- 
			 
				 
					     <Zeroboard 					 <input type="button" value="설정변경" onClink="">	 
						 </a> 
						 
  
			 <Zeroboard			 			 <font color=purple>
			  <input type="button" value="삭제하기" onClink=" ">
			 			 </font>
			 </a>

	 			 			 
			  			<Zeroboard   &nbsp;&nbsp;			 				 			 <font color=blue>
					 			 <input type="button" value="delete all" onClink=" ">
			 			 </font>
			 </a>
 
	 			<Zeroboard   &nbsp;&nbsp;관리자기능</a>
		<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=6&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng><font class=list_eng><font class=list_eng>  &nbsp;&nbsp;이전페이지</a>
		<a onfocus=blur() href='/bbs/zboard.php?id=leebook&page=8&select_arrange=headnum&desc=asc&category=&sn=off&ss=on&sc=on&keyword=&sn1=&divpage=1'><font class=list_eng><font class=list_eng><font class=list_eng>  &nbsp;&nbsp;다음페이지</a>  
			  
			  
			 <Zeroboard 			 			 <font color=red>
			<input type="button" value="글쓰기" onClink=" ">
			 			 </font>
			 </a>
			 
			 <Zeroboard			 			 <font color=blue>
	 <input type="button" value="수정하기" onClink=" ">
			 			 </font>
			 </a>


		     <a href="http://www.taxnlaw.co.kr/bbs/id_copy.php"> 
		 <input type="button" value="게시판 통째로 복사(copy)이동하기 " onClink=" ">
 </a>
	
		
			 -->			 
		
<br>	


</tr>


		<table border=0 cellspacing=0 cellpadding=0>
		</form>
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		<tr>
			<td>
				<a href="javascript:OnOff('sn')" onfocus=blur()><img src=skin/nzeo_ver4_bbs/name_off.gif border=0 name=sn></a>&nbsp;
				<a href="javascript:OnOff('ss')" onfocus=blur()><img src=skin/nzeo_ver4_bbs/subject_on.gif border=0 name=ss></a>&nbsp;&nbsp;
				<a href="javascript:OnOff('sc')" onfocus=blur()><img src=skin/nzeo_ver4_bbs/content_on.gif border=0 name=sc></a>&nbsp;&nbsp;
			</td>
			<td><input type=text name=keyword value="" class=input size=10></td>
			<td><input type=submit class=submit value="검색"></td>
			<td><input type=button class=button value="취소" onclick=location.href="zboard.php?id=leebook"></td>
		</tr>
		</form>
		</table>


<tr>
	
<td  width="100%" align=left>
		<br>
		
		
<table width="90%"  border=0 cellspacing=0 cellpadding=0>

	
<!-- 뒷부분 스크로바 목록 시작 -->

<div align=right style='border-width:2 2 2 2;border-color:whitesmoke;border-style:inset;table-layout:auto'>	

 
</div>


<!-- 뒷부분 스크로바 목록 끝 -->


</table>
	
	
<table bgcolor="transparent"  align="center" valign="top"  width="80%" height="auto"   style='border-width:0 0 0 0;border-color:whitesmoke;border-style:inset;table-layout:auto' > 				 
 	  
<tr>
<td>

  
 <div  class="div5" width=80% height=auto >
 <!-- body 2단 하부 메뉴 내용 시작 -->
 <h4 align=center class="h6">
 [Category]
 </h4>
 
 <br>
 

<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=kretainerfee"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
상담료 선임료</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/view.php?id=map&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
OFFICE MAP</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/view.php?id=resume&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=2"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
변호사 이재욱 경력</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=leebook"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
저서 & 논문</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=leebarinformation&page=1&page_num=20&select_arrange=headnum&desc=&sn=on&ss=on&sc=on&keyword=&no=3&category=1#gsc.tab=0"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
schedule</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=buybooks"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
변호사 이재욱 책 구매하기</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=leebarinformation"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
leebarinformation</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


 <!-- body 2단 하부 메뉴 내용 끝 -->
 
 </div>
	
</td>
</tr>


</table>

</td>
</tr>
</table>
<br>

<script>
print_ZBlayer('zbLayer1', 'http://www.taxnlaw.co.kr', 'amF3YWxhQGhhbmFmb3MuY29t', '1', 'leebook', '%C0%CC%C0%E7%BF%ED', '', '', '', '');
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<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
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