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