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논문검색

온라인게임 아이템 소득 과세부과에 대한 법적고찰

원문정보

A legal consideration about tax levy of an online game item income

정형원, 이대웅

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

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 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.

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

저자정보

  • 정형원 Hyung-won Jung. 광운대학교 정보통신대학원
  • 이대웅 Dae-Woong Rhee. 상명대학교 대학원 컴퓨터과학과 교수

참고문헌

자료제공 : 네이버학술정보

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