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18.97.9.168
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ENG
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한국회계학회
회계저널
경제적 실질에 따른 기업분할의 과세방안 -과세특례분할을 중심으로-
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경제적 실질에 따른 기업분할의 과세방안 -과세특례분할을 중심으로-
이은상 , 이준규 , 신승묘
한국회계학회
2002.12
회계저널
vol. 11 iss. 4
103-122(20pages)
UCI
I410-ECN-0102-2012-320-002955864
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기업분할
경제적 실질
조세회피수단
과세특례분할
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