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* 찾고자 하는 용어를 입력해 주세요. select * from dic where 1 and substring(english,1,1)='R' and cate='s'ORDER BY id ASC 감면(減免; reduction and exemption) 감액손실(減額損失; reduction loss) 갱신(更新; renewal) 거소(居所; residence) 거주자(居住者; resident) 거주지주의(居住地主義; residence principle) 경감세율(輕減稅率; reduced tax rate) 경정(更正; reassessment) 고유목적사업준비금(固有目的事業準備金; reserve fund for essential business) 골프회원권(골프會員權; right of golf membership) 공매참가의 제한(公賣參加의 制限; restriction of participating auction) 과세권(課稅權; right of taxation) 과세전적부심사제(課稅前適否審査制; review system of the legality before taxation) 교부청구(交付請求; request for share distribution) 구상권(求償權; right of indemnity) 국세심사위원회(國稅審査委員會; Review Committee for National Tax Appeal) 권리구제제도(權利救濟制度; remedy for violation of private right) 급여채권의 압류제한(給與債權의 押留制限; restriction on seizure of salaries) 기각(棄却; rejection) 기본통칙(基本通則; ruling) 납세의무의 성립(納稅義務의 成立; realization of tax obligation) 대표공동사업자(代表共同事業者; representative joint businessman) 덕대(德大; rented of a mine) 등기(登記; record) 등록(登錄; registration) 등록세(登錄稅; registration tax) 등록정정(登錄訂正; registration revision) 면세포기(免稅抛棄; renunciation of tax exemption) 무권대리(無權代理; rightless agency) 미가공식료품(未加工食料品; raw food products and beverages) 미처분이익잉여금(未處分利益剩餘金; retained earning before appropriation) 반입신고(搬入申告; report of carrying in) 법인설립신고(法人設立申告; report of incorporation) 법인실재설(法人實在說; real entity theory) 벽지수당(僻地手當; remote rural area allowance) 보복관세(報復關稅; retaliatory duties) 보정요구(補正要求; request for supplementation) 부당행위계산부인(不當行爲計算否認; rejection of unfair act and calculation) 부동산에 관한 권리(不動産에 관한 權利; rights on real estate) 부동산을 취득할 수 있는 권리(不動産을 取得할 수 있는 權利; rights for acquisition of real estate) 부동산투자회사(不動産投資會社; real estate investment trusts) 비상위험준비금(非常危險準備金; reserve fund for emergent risk) 사내유보(社內留保; retained earnings) 사업손실준비금(事業損失準備金; reserve fund for business loss) 사업자등록(事業者登錄; registration of enterpreneur) 사업장현황신고(事業場現況申告; report on present state of business place) 사해행위의 취소(詐害行爲의 取消; revoking of fraudulent act) 상환주식(償還株式; redeemable share) 세무공무원(稅務公務員; revenue officer) 세입징수관(歲入徵收官; revenue officer to levy) 소매업(小賣業; retailer) 손익의 귀속사업연도(損益의 歸屬事業年度; revertible business year of profit and loss) 수익(收益; revenue) 수익사업(收益事業; revenue-making business) 수익적지출(收益的支出; revenue expenditures) 신고(申告; return) 실명거래(實名去來; real name transaction) 실현보유손익(實現保有損益; realized holding gain or loss) 실현이익(實現利益; realized profit) 실현주의(實現主義; realization principle) 압류의 해제(押留의 解除; release of seizure) 압류조서(押留調書; record of seizure) 역진세율(逆進稅率; regressive tax rate) 영수증(領收證; receipt) 영업이익률(營業利益率; ratio of operating gain to revenue) 외화수입금액(外貨收入金額; revenue received on foreign currency) 용역공급(用役供給; rendering of services) 위험회피회계(危險回避會計; risk aversion accounting) 유보(留保; retention) 의견진술권(意見陳述權; right of statement) 이익잉여금(利益剩餘金; retained earnings) 이전등기(移轉登記; registration of transfer) 임차권(賃借權; right of lease) 임차료(賃借料; rent) 자본금과적립금조정명세서(資本金과積立金調整明細書; reconciliation sheet of capital and reserve on tax purpose) 잔여재산(殘餘財産; residual property) 잔여재산가액(殘餘財産價額; residual property value) 잔존내용연수(殘存耐用年數; residual useful life) 재경정(再更正; reassessment) 재공매(再公賣; resale in public) 재무구조개선적립금(財務構造改善積立金; reserve for financial structure improvement) 재할인(再割引; rediscount) 저작권사용료(著作權使用料; royalty) 적립금(積立金; reserve) 적정임대료(適正賃貸料; reasonable rent) 전기가스공급시설이용권(電氣가스供給施設利用權; right to use electricity and gas supply facilities) 전산매체신고(電算媒體申告; report by computerized medium) 전신전화전용시설이용권(電信電話專用施設利用權; right to use electronic commumication facilities) 전용측선이용권(專用側線利用權; right to use railroad facilities) 조리(條理; reason) 조세부담률(租稅負擔率; ratio amount of taxes) 주민세(住民稅; residence tax) 주식병합(株式倂合; reverse stock split) 주식의 소각(株式의 消却; retirement of stock) 준비금(準備金; reserve) 중가산금(重加算金; readditional dues) 지역개발세(地域開發稅; regional development tax) 지적(地籍; record of land registration) 직권등록(職權登錄; registration of authority) 징수유예(徵收猶豫; reprieve of collection) 채석권(採石權; right of quarrying) 철회(撤回; revocation) 청구권(請求權; right of appeal) 체납처분유예(滯納處分猶豫; reprieve of disposition for arrears of taxes) 취소소송(取消訴訟; revocation suit) 퇴직소득(退職所得; retirement income) 퇴직소득공제(退職所得控除; retirement income deduction) 퇴직연금(退職年金; retirement pension) 퇴직위로금(退職慰勞金; retirement bonus) 폐업시의 잔존재화(廢業時의 殘存財貨; remaining goods at the close-down of business) 합병등기(合倂登記; registration of merger) 환급(還給; refund) 환매(還買; repurchase) 환부(還付; return) 환수효과(還收效果; redemption effect) 환율(換率; rate of exchange) 환부(還付; return) 국세기본법상 환급에 대응되는 지방세법상의 용어이다. 〔참조조문〕지법 46·47·260의 6 지령 38 -환급 참조

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