select * from dic where 1 and substring(english,1,1)='C' and cate='s'ORDER BY id ASC 감자(減資; capital reduction)
갑종근로소득(甲種勤勞所得; class A earned income)
강제집행(强制執行; compulsory execution)
강제환가(强制換價; compulsory conversion into money)
개발부담금(開發負擔金; charge for development)
거래징수(去來徵收; charging in transaction)
건설업(建設業; construction business)
건설중인자산(建設中인資産; construction in progress)
건설형 공사계약(建設型 工事契約; construction contract)
결산(決算; closing of accounts)
결산재무제표(決算財務諸表; closing financial statements)
결산조정(決算調整; closing adjustment)
결손금의 소급공제(缺損金의 遡及控除; carryback of deficit)
결손금의 이월공제(缺損金의 移越控除; carryover of deficit)
결합재무제표(結合財務諸表; combined financial statements)
경정청구권(更正請求權; claim of reassessment)
계속성(繼續性; consistency)
고발(告發; complaint)
고용계약(雇傭契約; contract of employment)
공동면허(共同免許; common license)
공사부담금(工事負擔金; customers donation)
공사완성기준(工事完成基準; completed job method)
공사원가(工事原價; construction cost)
공시송달(公示送達; conveyance by public announcement)
공유물(共有物; common property)
공인회계사(公認會計士; certified public accountant)
공인회계사법(公認會計士法; Certified Accountant Law)
공통매입세액(共通買入稅額; common input tax)
공통손금(共通損金; common loss)
공통손익(共通損益; common gain or loss)
공통익금(共通益金; common gain)
공통필요경비(共通必要經費; common necessary expense)
관세법(關稅法; customs law)
관세사(關稅士; customs house broker)
관세환급제도(關稅還給制度; customs refund system)
관습법(慣習法; common law)
관할세무서(管轄稅務署; competent tax office)
구상무역(求償貿易; compensation trade)
국민주택(國民住宅; citizens house)
국방헌금(國防獻金; contribution of national defense)
국세청장(國稅廳長; commissioner)
국제관습법(國際慣習法; customary international law)
권리능력(權利能力; capacity of enjoyment of rights)
권리증(權利證; certificate of title)
규문과세(糾問課稅; cross-examination taxation)
근속연수(勤續年數; continuous service year)
금전등록기(金錢登錄機; cash register)
기부금(寄附金; contribution)
기부채납(寄附採納; contributed acceptance)
기수시기(旣遂時期; consummated time)
기업결합(企業結合; combination of enterprise)
기업구조조정(企業構造調整; corporate restructuring)
기여분(寄與分; contribution part)
납기전징수(納期前徵收; collection before payment due date)
대변계정(貸邊計定; credit account)
도급(都給; contract)
도시계획세(都市計劃稅; city planning tax)
등록말소(登錄抹消; cancellation of registration)
매입세액안분계산(買入稅額按分計算; calculated division of input tax)
매출원가(賣出原價; cost of goods sold)
반입증명(搬入證明; certification of carrying in)
반출(搬出; carrying out)
법인세(法人稅; corporation tax)
법인세비용차감전계속사업손익(法人稅費用差減前繼續事業損益; continuing income and loss before income taxes)
보통징수(普通徵收; common levy)
부담부증여(負擔附贈與; conditional donation)
분류소득세(分類所得稅; classified income tax)
세관(稅關; customhouse)
세무사(稅務士; certified tax attorney)
세무사법(稅務士法; CTA law)
소비성서비스업(消費性서비스業; consumptive service business)
소비세(消費稅; consumption tax)
소유권보존(所有權保存; conservation of ownership)
소인(消印; cancellation stamp)
수표(手票; check)
신설합병(新設合倂; consolidation)
신용카드(信用카드; credit card)
실비변상적 성질의 급여(實費辨償的 性質의 給與; cost-compensatory pay)
압류재산의 환가(押留財産의 換價; conversion into cash of seized property)
연결재무제표(連結財務諸表; consolidated financial statements)
열람청구권(閱覽請求權; claim for inspection)
예술창작품(藝術創作品; creative work of art)
외국납부세액의 공제한도액(外國納付稅額의 控除限度額; creditable amount of foreign taxes)
외화매입증명서(外貨買入證明書; certificate of purchased foreign currency)
외화입금증명서(外貨入金證明書; certificate on receipt of foreign currency)
용선(傭船; chartering)
우발부채(偶發負債; contingent liability)
우발자산(偶發資産; contingent asset)
원가(原價; cost)
원가계산(原價計算; cost accounting)
원가법(原價法; cost methods)
원가차이(原價差異; cost variance)
원천징수불이행범(源泉徵收不履行犯; crime on nonfulfillment of with-holding tax)
위조(僞造; counterfeit)
위탁징수(委託徵收; consignment collection)
위탁판매(委託販賣; consignment sale)
유동자산(流動資産; current asset)
을종근로소득(乙種勤勞所得; class B earned income)
의제의무(擬制義務; constructive obligation)
이월징수(移越徵收; collection carried forward)
인정상여(認定賞與; constructive bonus)
자녀양육비공제(子女養育費控除; childcare expense deduction)
자본거래(資本去來; capital transaction)
자본금(資本金; capital stock)
자본적지출(資本的支出; capital expenditure)
자본조정(資本調整; capital adjustment)
자본준비금(資本準備金; capital reserve)
자산유동화전문회사(資産流動化專門會社; company specializing in liquidization)
장부비치기장불이행범(帳簿備置記帳不履行犯; criminal of nonperformance of bookkeeping and furnishing)
재해손실공제(災害損失控除; casualty loss credit)
재해손실세액공제(災害損失稅額控除; casualty loss tax credit)
저가법(低價法; cower of cost or market method)
저작권(著作權; copyright)
적송품(積送品; consigned goods)
전환사채(轉換社債; convertible bond)
전환주식(轉換株式; convertible stock)
정리채권(整理債權; consolidated bond)
제조원가(製造原價; costs of goods manufactured)
종합부동산세(綜合不動産稅; Comprehensive Real Estate Holding Tax)
종합상각(綜合償却; composite depreciation)
주식등변동상황명세서(株式등變動狀況明細書; circumstantial statement on a change of shares, etc.)
지목(地目; category of land)
지배(支配; control)
지배주주(支配株主; controlling stockholder)
지배회사(支配會社; controlling company)
지체상금(遲滯償金; compensation of deferment)
징수촉탁(徵收囑託; commission of a levy)
채권(債權; credit)
촉탁(囑託; commission, part-time employee)
출연(出捐; contribution)
탈세범(脫稅犯; criminal of tax evasion)
토지대장(土地臺帳; cadaster)
토지등양도소득에 대한 법인세(土地등讓渡所得에 대한 法人稅; corporation income tax on capital gains from the transfer of land etc.)
통화스왑계약(通貨스왑契約; currency swap contract)
포괄손익(包括損益; comprehensive income)
포합주식(抱合株式; combined stock)
피합병법인(被合倂法人; corporation amalgamated)
합계잔액시산표(合計殘額試算表; compound trial balance)
합병재무제표(合倂財務諸表; combined financial statements)
항고소송(抗告訴訟; complaint)
현금성자산(現金性資産; cashable assets)
현금영수증(現金領收證; cash receipt)
현금주의(現金主義; cash basis)
현행환율법(現行換率法; current rate method)
협정세율(協定稅率; conventional tariff)
호적(戶籍; census registration)
휴업(休業; closing)
양도소득세(讓渡所得稅; capital gain tax)
외국납부세액의 공제한도액(外國納付稅額의 控除限度額; creditable amount of foreign taxes)
① 외국소득세액의 공제한도
·외국소득세액 ┐
국외원천소득 │중 적은 금액
·종합소득산출세액 × --------------- ┘
종합소득금액
② 외국법인세액의 공제한도
·외국납부세액 ┐
국외원천소득 중 과세표준에 산입된 금액 │중 적은 금액
·산출세액 × -------------------------------------- ┘
당해 사업연도 과세표준금액
③ 상속세및증여세법상 공제한도
·외국납부세액 ┐
외국의 법령에 의한 상속세 과세표준 │중 적은 금액
·상속세산출세액 × ----------------------------------- ┘
상속세 과세표준
〔참조조문〕소법 57 소령 117 법법 57 법령 94 상증령 21
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