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ÃÑ 149°Ç [¿ë¾î»çÀü¿¡¼­ P·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
¼¼¹ýÀÇ ¸ñÀû(áªÛöÀÇ ÙÍîÜ; purpose of tax law)
¼¼¹ýÀû¿ëÀÇ ¿øÄ¢(áªÛöîêéÄÀÇ ê«öÎ; principle of tax law application)
¼Ò±Þ°ú¼¼±ÝÁö(áÏÐàΤáªÐ×ò­; prohibition of retroactive taxation)
¼ÒÀ¯±ÇÀÌÀü(á¶êóÏíì¹ï®; passage of title)
¼ÓÀÎÁÖÀÇ(áÕìÑñ«ëù; personal principle)
¼ÕÀ͹ý(áßìÌÛö; profit-and-loss method)
¼öÀÍ¡¤ºñ¿ë´ëÀÀÀÇ ¿øÄ¢(â¥ìÌ¡¤Þ¨éÄÓßëëÀÇ ê«öÎ; principle of matching costs with revenues)
¼öÀÍÀںδã±Ý(â¥ìÌíºÝ¶Ó½ÑÑ; payment by beneficiary)
½ÃÈ¿(ãÁüù; prescription)
½ÅÀǼº½ÇÀÇ ¿øÄ¢(ãáëùá¤ãùÀÇ ê«öÎ; principle of good faith)

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