00721na  a2200193   4500001001300000005001500013008004100028040001100069041001300080052002000093245008900113300002300202545006000225653004300285700005300328773010600381856002000487900002000507KSI00021051920040622101539040604s1996    ulk           000   kor    a0110010 akorbeng01a051b덕529c2700a稅法上 課稅時期에 관한 硏究=x(A)study on timing in taxation/d홍승범  ap. 313-330;c26 cm  a홍승범, 덕성여자대학교 회계학과 부교수  a세법a과세시기aTimingaTaxation1 a홍승범,g洪勝範,d1957-0KAC2018253674aut0 t德成女大論文集.d德成女子大學校.g27집(1996), p. 313-330q27<313w(011001)KSE19950514640u2090262aKd00210aHong, Seung-bum