select * from dic where 1 and substring(english,1,1)='L' and cate='s'ORDER BY id ASC 감자차손(減資差損; loss from capital reduction)
강제적립금(强制積立金; legal reserve)
공개법인(公開法人＝上場法人; listed firms)
공동사업자의 소득세부과(共同事業者의 所得稅賦課; levying income tax on a place of joint businessmen)
공시지가(公示地價; land value by public announcement)
공익사업용 토지(公益事業用土地; land for public work)
관허사업(官許事業; licensed business)
금융실명거래및비밀보장에관한법률(金融實名去來및秘密保障에관한法律; law of real name financial transaction)
내국신용장(內國信用狀; local letter of credit; local L/C)
노무출자사원(勞務出資社員; labor investment partner)
대여(貸與; loan)
대여금(貸與金; loan)
레저세(레저稅; leisure tax)
리스(; lease)
리스기간(리스期間; lease term)
면허세(免許稅; license tax)
문리해석(文理解釋; literally interpretation)
물적납세의무(物的納稅義務; liability to taxation in kind)
법규명령(法規命令; legal order)
법무서비스업(法務; legal activities)
법인(法人; legal person)
법정과실(法定果實; legal fruits)
법정관리인(法定管理人; legal administrator)
법정납부기한(法定納付期限; legal term of paying tax)
법정내용연수(法定耐用年數; legal durable years)
법정상속분(法定相續分; legal portion of legacy)
법정준비금(法定準備金; legal reserve, statutory reserve)
복권당첨소득(福券當籤所得; lottery income)
부외부채(簿外負債; liabilities off the record)
사용대차(使用貸借; loan of use)
소비대차(消費貸借; loan for consumption)
손실(損失; loss)
손실보상(損失補償; loss compensation)
시·군위탁징수(市·郡委託徵收; levy of city and county on commission)
신용장(信用狀; letter of credit)
원장(元帳; ledger)
유족일시금(遺族一時金; lump-sum payment to bereaved family)
유치권(留置權; lien)
이월결손금(移越缺損金; loss carried forward)
이익준비금(利益準備金; legal reserve)
일괄공제(一括控除; lump-sum credit)
임대차(賃貸借; lease)
장기도급계약(長期都給契約; long-term contract)
장기차입금(長期借入金; long-term borrowing)
장기할부판매(長期割賦販賣; long-term installment sales)
재고자산감모손실(在庫資産減耗損失; loss from inventory shrinkage)
재고자산평가손실(在庫資産評價損失; loss from valuation of inventory)
재산의 소재지(財産의 所在地; location of property)
쟁점주의(爭點主義; limitation on the point at issue principle)
제척기간(除斥期間; limitation)
제한세율(制限稅率; limited tax rate)
조세범처벌법(租稅犯處罰法; law of punishment on tax criminal)
주세(酒稅; liquor tax)
주세법(酒稅法; liquor tax law)
지가고시제(地價告示制; land price notice system)
지방공공단체(地方公共團體; local public organization)
지방교육세(地方敎育稅; local education tax)
지방세(地方稅; local tax)
지방세법(地方稅法; local tax law)
지방세심의위원회(地方稅審議委員會; local tax council)
직계존비속(直系尊卑屬; lineal ascendant and descendant)
청산(淸算; liquidation)
청산배당(淸算配當; liquidating dividends)
청산소득(淸算所得; liquidation income)
청산인(淸算人; liquidator)
토지(土地; land)
토지수용(土地收用; land expropriation)
한시법(限時法; law with expiration date)
합자회사(合資會社; limited partnership)
후발적 사유(後發的 事由; later occurring reason)
후입선출법(後入先出法; last-in first-out method)
일괄공제(一括控除; lump-sum credit)
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