A Study on the Improvement of Capital Gains Tax Act through the Analysis of the Precedents of the cases of the lawsuit - Focusing on the transfer of inherited and donated property - (행정소송판례 검토를 통한 양도소득세법 개선방안 - 상속·증여받은 자산의 양도를 중심으로 -)
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- Management & Information Systems Review
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- 제38권4호
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- pp.61-78
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- 2019