00791nam a2200265 c 4500001001300000005001500013007000300028008004100031020002500072049002800097052001700125056001300142082001500155245009100170260004300261300001900304440002600323504002400349650005300373650004000426700001400466700001400480700001400494950001700508KMO20123927520120907142546ta120518s2011    ulk           000   kor    a9788981915483g933200 lEM5455131lEM5455132c201a329.4b12-90  a329.42501a343.0422100a주요국의 국세환급가산금 제도 /d저자: 김진수,e김태훈,e김정아  a서울 :b한국조세연구원,c2011  a63 p. ;c26 cm00a세법연구 ;v11-05  a참고문헌: p. 63 8a국세 환급금[國稅還給金]0KSH1999006814 8a가산제[家産制]0KSH20000044401 a김진수1 a김태훈1 a김정아1 a가격불명