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¿Ü»ó¸ÅÃâ±Ý(èâß¾ØãõóÑÑ; account receivable)
¿ÜÇü°ú¼¼(èâû¡Î¤áª; assessment by estimation on the basis of size of business)
¿ÜÈ­ÀڻꡤºÎä(èâü§íÀߧ¡¤Ý¶óð; assets and liabilities denominated in foreign currency)
¿øõ¡¼ö³³ºÎºÒ¼º½Ç°¡»ê¼¼(ê¹ô»ó£â¥Ò¡ÜõÜôá¤ãùʥߩáª; additional tax insincere withholding tax payment)
À§ÀÚ·á(êÐí¾Öù; alimony)
À¯°¡Áõ±ÇÀÇ Ãëµæ°¡¾×(êóʤñûÏçÀÇ ö¢Ôðʤäþ; acquisition cost of security)
À¯±ÇÇؼ®(êóÏíú°à·; authoritative interpretation)
À¯ÃßÇؼ®(×¾õÏú°à·; analogical interpretation)
ÀÀ´ÉºÎ´ãÀÇ ¿øÄ¢(ëëÒöݶӽÀÇ ê«öÎ; ability to pay principle)
ÀÌÀÍóºÐ(××ìÌô¥ÝÂ; appropriation of earnings)