Tax Law (Special Study)

Description

In real economic activities, tax matters are essential alongside private law and regulatory laws. Understanding basic tax law content is essential for legal practitioners involved in economic activities. Tax law is interdisciplinary, intersecting with civil, constitutional, commercial, administrative, and criminal law, making it beneficial to study alongside other legal fields to acquire cross-disciplinary knowledge and thinking methods applicable to various legal practices. This course covers income tax law primarily, along with corporate tax law and related general tax law, limited to basic aspects. The level is considered common knowledge for legal professionals. The goal is to provide valuable insights not only to students aiming to become tax lawyers but also to those interested in a wide range of legal fields related to economic activities. More specialized topics are covered in courses such as "International Tax Law," "Taxation of Financial Transactions Law," "Taxation and Other Laws," and "Exercises (Tax Law)." This course recognizes tax law as both an applied and practical subject, aiming to develop students' abilities to (1) accurately grasp the basic structure of tax law, (2) interpret complex tax law provisions, and (3) apply practical skills.