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°Å·¡¼¼(ËÛÒ­áª; transfer)
°Å·¡½Ã±â(ËÛÒ­ãÁÑ¢; time of transaction, tax point)
°Å·¡Àå¼Ò(ËÛÒ­íÞá¶; transaction place)
°Å·¡Â¡¼ö(ËÛÒ­ó£â¥; charging in transaction)
°Å¼Ò(ËÜá¶; residence)
°ÅÁÖÀÚ(ËÜñ¬íº; resident)
°ÅÁÖÁöÁÖÀÇ(ËÜñ¬ò¢ñ«ëù; residence principle)
°ÅÁõÃ¥ÀÓ(Ëáñûô¡ìò; burden of proof)
°Ç¼³¾÷(Ëïàâåö; construction business)
°Ç¼³ÀÚ±ÝÀÌÀÚ(ËïàâíÀÑÑ××í­; interest related to loan for construction)