01000nam a2200265 k 4500001001300000005001500013008004100028020003100069049002800100052001600128056001400144082001700158245009800175250002300273260003600296300003500332500014800367504001700515650005300532650004000585653004200625700002800667700002800695950001100723KMO20050254020190430153618050222s2005 ulkak 001 kor  a8995372508g13320:c\900000 lEM3257094lEM3257095c201a329.94b5-2 a329.94240 a336.201422120a(新)지방세해설=xLocal taxes:b종합부동산세 수록/d차강석;e최한철 공저 a제3판, 신정판 a서울:b조세신보사,c2005 a2361p.:b삽도, 양식;c27cm a권말부록으로 '지방세법시행령', '지방세법시행규칙', '산업집적활성화및공장설립에관한법률시행규칙'수록 a색인수록 8a종합 토지세[綜合土地稅]0KSH1998039649 8a지방세[地方稅]0KSH1998009654 a납세의무a납세자a조세특례1 a차강석0KAC2012054431 a최한철0KAC2012054450 b\90000