온라인게임 아이템 소득 과세부과에 대한 법적고찰
(주)코리아스칼라
- 최초 등록일
- 2023.04.05
- 최종 저작일
- 2009.03
- 6페이지/ 어도비 PDF
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서지정보
ㆍ발행기관 : 한국컴퓨터게임학회
ㆍ수록지정보 : 한국컴퓨터게임학회 논문지 / 16권
ㆍ저자명 : 정형원, 이대웅
목차
요 약 ABSTRACT Ⅰ. 서 론 Ⅱ. 온라인 게임 아이템 거래 실태 1. 온라인게임과 게임 아이템 2. 아이템 현금 거래 현황 Ⅲ. 아이템 거래의 금지와 과세정책 및 문제 1. 게임산업 진흥에 관한 법률 2. 아이템 거래의 과세에 관한 정책 및 법률 Ⅳ. 결론 참고문헌
영어 초록
Online items have real business relations in various ways though Game Industry Promotion Act prohibits having business relations in online items. Thus, the theories of bringing it into the open and of imposing legal controls on it are being studied with a lot of legal and social problems. The national tax authorities are pursuing a plan to normalize taxation on internet item intermediary market and transaction income. There was an article that a foreign authority imposed tax on them. The authority concerned discloses that the purpose of <Game Industry Promotion Act>is to establish promotion of the game industry and healthy game culture of the people. Article 14 of the same act discloses that the purpose of the same act is to prevent and relieve game users’damage. However, it is necessary to have a tax-law discussion with discussion on bringing it to the open since a lot of game users may drift into an illegal danger.
참고 자료
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