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가결산(假決算; provisional settlement of accounts)
가계정(假計定; suspense account)
가공이익(架空利益; profits on paper)
가등기(假登記; provisional registration)
가사관련비(家事關聯費; expense related to household affairs)
가산금(加算金; additional charge)
가산법(加算法; addition method)
가산세(加算稅; additional tax)
가설재(假設材; temporary resources)
가속상각(加速償却; accelerated depreciation)
가수금(假受金; suspense receipts)
가압류(假押留; provisional seizure)
가업상속(家業相續; succession to a family occupation)
가중처벌(加重處罰; additional penalty)
가중평균차입이자율(加重平均借入利子率; weighted average borrowing rate of interest)
가지급금(假支給金; suspense payment)
가처분(假處分; provisional disposition)
가처분소득(可處分所得; disposable income)
각 사업연도의 소득(各 事業年度의 所得; income of each business year)
각주(脚註; footnote)
각하(却下; dismissal)
간이과세(簡易課稅; simplified taxation)
간이세액표(簡易稅額表; withholding income tax table)
간이세율(簡易稅率; simplified tariff)
간접상각(間接償却; indirect depreciation method)
간접세(間接稅; indirect tax)
간접소비세(間接消費稅; indirect consumption tax)
간접외국납부세액(間接外國納付稅額; indirect foreign tax)
간주(看做; deemed, regarded)
간주공급(看做供給＝擬制供給, 供給擬制; deemed supply)
간주임대료(看做賃貸料; deemed rent)
간주증여(看做贈與; deemed gift)
간편장부대상자(簡便帳簿對象者; the subject of simple ledger)
감가상각(減價償却; depreciation)
감가상각누계액(減價償却累計額; accumulated amount of depreciation)
감가상각방법(減價償却方法; depreciation method)
감가상각범위액(減價償却範圍額; allowable limit for depreciation)
감가상각부인액(減價償却否認額; over-depreciation)
감가상각시부인(減價償却是否認; depreciation adjustment)
감가상각시인부족액(減價償却是認不足額; under-depreciation)
감가상각의 요소(減價償却의 要素; element of depreciation)
감가상각의 의제(減價償却의 擬制; deemed depreciation)
감가상각한도초과액(減價償却限度超過額; over-depreciation)
감면(減免; reduction and exemption)
감모상각(減耗償却; depletion)
감모자산(減耗資産; wasting assets)
감사(監事; auditor)
감사(監査; audit)
감사원(監査院; Board of Audit and Inspection)
감사테이프(監査테이프; audit tape)
감액손실(減額損失; reduction loss)
감액통지서(減額通知書; notice of reduction)
감자(減資; capital reduction)
감자차손(減資差損; loss from capital reduction)
감자차익(減資差益; profit from capital reduction)
감정가격(鑑定價格; appraised value)
감정기관(鑑定機關; appraisal organization)
감정평가수수료(鑑定評價手數料; appraisal and assessment fee)
감채기금(減債基金; bond sinking fund)
갑종근로소득(甲種勤勞所得; class A earned income)
강제적립금(强制積立金; legal reserve)
강제집행(强制執行; compulsory execution)
강제징수(强制徵收; forcible collection)
강제환가(强制換價; compulsory conversion into money)
강행규정(强行規定; imperative provision)
개량비(改良費; improvement expense)
개발부담금(開發負擔金; charge for development)
개발비(開發費; development expenses)
개별법(個別法; specific identification method)
개별상각(個別償却; unit depreciation)
개별소비세(個別消費稅; individual consumption tax)
개업비(開業費; initial cost of business)
개업일(開業日; open date for business)
개인연금저축(個人年金貯蓄; personal annuity savings)
개인적공급(個人的 供給; supply for personal purpose)
개체(改替; betterments and replacements)
갱신(更新; renewal)
거래과세(去來課稅; taxation on transaction)
거래단계(去來段階; step of transaction)
거래명세서(去來明細書; specification on transaction)
거래세(去來稅; transfer)
거래시기(去來時期; time of transaction, tax point)
거래장소(去來場所; transaction place)
거래징수(去來徵收; charging in transaction)
거소(居所; residence)
거주자(居住者; resident)
거주지주의(居住地主義; residence principle)
거증책임(擧證責任; burden of proof)
건설업(建設業; construction business)
건설자금이자(建設資金利子; interest related to loan for construction)
건설중인자산(建設中인資産; construction in progress)
건설형 공사계약(建設型 工事契約; construction contract)
결산(決算; closing of accounts)
결산재무제표(決算財務諸表; closing financial statements)
결산조정(決算調整; closing adjustment)
결산확정일(決算確定日; settlement day)
결손금(缺損金; deficit)
결손금의 소급공제(缺損金의 遡及控除; carryback of deficit)
결손금의 이월공제(缺損金의 移越控除; carryover of deficit)
결손금처리계산서(缺損金處理計算書; statement of disposition of deficit)
결손금통산(缺損金通算; sum total of the amount of deficit)
결손전보(缺損塡補; set-off losses)
결손처분(缺損處分; deficits disposal)
결정(決定; determination)
결정세액(決定稅額; determinated tax amount)
결정소득금액(決定所得金額; determinated taxable income)
결정통지(決定通知; notice of determination)
결합재무제표(結合財務諸表; combined financial statements)
경감세율(輕減稅率; reduced tax rate)
경과규정(經過規定; transition rule)
경락(競落; auctioning)
경로우대공제(敬老優待控除; )
경매(競賣; auction)
경업금지의무(競業禁止義務; prohibition of competitive transaction)
경정(更正; reassessment)
경정청구권(更正請求權; claim of reassessment)
경조금(慶弔金; expenditure for congratulations and condolences)
계급정액세율(階級定額稅率; fixed tax rate)
계산서(計算書; bill, invoice)
계속기록법(繼續記錄法; perpetual inventory method)
계속성(繼續性; consistency)
계약자배당준비금(契約者配當準備金; policyholder dividend reserve fund)
고가매입(高價買入; expensive purchase)
고가주택(高價住宅; high-grade house)
고급오락장(高級娛樂場; high-class amusement place)
고발(告發; complaint)
고소(告訴; accusation)
고시(告示; notice)
고시가격(告示價格; fixed price)
고용계약(雇傭契約; contract of employment)
고유목적사업(固有目的事業; essential business)
고유목적사업준비금(固有目的事業準備金; reserve fund for essential business)
고유번호(固有番號; identification number)
고의(故意; intention)
고정비(固定費; fixed cost)
고정사업장(固定事業場; permanent establishment)
고지세액(告知稅額; tax amount of notice)
골프회원권(골프會員權; right of golf membership)
공개법인(公開法人＝上場法人; listed firms)
공고(公告; public announcement)
공공단체(公共團體; public entity)
공공법인(公共法人; public corporation)
공공보조금(公共補助金; public subsidy)
공공사업비(公共事業費; expenditure for public works)
공공요금(公共料金; public utility charges)
공공재(公共財; public goods)
공과금(公課金; duty)
공급가액(供給價額; value of supply)
공급대가(供給對價; amount of supply)
공급시기(供給時期; time of supply)
공급장소(供給場所; supply place)
공동경비의 손금불산입(共同經費의 損金不算入; non-inclusion of joint expenses)
공동면허(共同免許; common license)
공동사업(共同事業; a joint enterprise)
공동사업자의 소득세부과(共同事業者의 所得稅賦課; levying income tax on a place of joint businessmen)
공동사업합산과세(共同事業合算課稅; the adding up taxation of a joint undertaking)
공동상속(共同相續; joint inheritance)
공동소유(共同所有; joint ownership)
공동시설세(共同施設稅; public facilities tax)
공매(公賣; public auction)
공매보증금(公賣保證金; deposit for public auction)
공매참가의 제한(公賣參加의 制限; restriction of participating auction)
공사부담금(工事負擔金; customers donation)
공사수익(工事收益; income on construction jobs)
공사완성기준(工事完成基準; completed job method)
공사원가(工事原價; construction cost)
공사진행기준(工事進行基準; percentage-of-completion method)
공사채(公社債; bond and debenture)
공소(公訴; public prosecution)
공소시효(公訴時效; prosecution prescription)
공시(公示; public announcement)
공시송달(公示送達; conveyance by public announcement)
공시지가(公示地價; land value by public announcement)
공업소유권(工業所有權; industrial right)
공유(共有; joint ownership)
공유물(共有物; common property)
공유지분(共有持分; joint-owership portion)
공익사업용 토지(公益事業用土地; land for public work)
공익성기부금(公益性寄附金; public contribution)
공익신탁(公益信託; trust for public benefit)
공인회계사(公認會計士; certified public accountant)
공인회계사법(公認會計士法; Certified Accountant Law)
공장입지기준면적(工場立地基準面積; )
공장재단(工場財團; factory foundation)
공정가격(公定價格; official price)
공제대상배우자(控除對象配偶者; qualified spouse for deduction)
공제법(控除法; subtraction method)
공제사업(共濟事業; mutual-aid project)
공증(公證; authentication)
공채(公債; public debts, public bonds)
공채이자(公債利子; interest on public bonds)
공탁(供託; deposit)
공통매입세액(共通買入稅額; common input tax)
공통손금(共通損金; common loss)
공통손익(共通損益; common gain or loss)
공통익금(共通益金; common gain)
공통필요경비(共通必要經費; common necessary expense)
공평과세위원회(公平課稅委員會; fait taxation committee)
공포(公布; promulgation)
공항시설관리권(空港施設管理權; management right of airport facilities)
과대평가(過大評價; overestimation)
과료(科料; a fine)
과료(過料; penalty)
과밀억제권역(過密抑制圈域; overpopulated constraint district)
과세가격(課稅價格; taxable value)
과세가액(課稅價額; taxable value)
과세객체(課稅客體; object of taxation)
과세거래(課稅去來; taxable transaction)
과세권(課稅權; right of taxation)
과세권자(課稅權者; taxation subject)
과세기간(課稅期間; taxation period)
과세기준일(課稅基準日; the basic date for taxation)
과세단위(課稅單位; unit of assessment)
과세대상(課稅對象; object of taxation)
과세대장(課稅臺帳; account book for taxation)
과세문서(課稅文書; taxable document)
과세물건(課稅物件; object of taxation)
과세물품(課稅物品; taxable commodity)
과세사업(課稅事業; taxable operations)
과세소득(課稅所得; taxable income)
과세연도(課稅年度; tax year)
과세요건(課稅要件; tax requisition)
과세요건명확주의(課稅要件明確主義; )
과세요건법정주의(課稅要件法定主義; )
과세유형(課稅類型; type of taxation)
과세유형전환(課稅類型轉換; transfer in type of taxation)
과세유흥장소(課稅遊興場所; taxable merrymaking place)
과세의 공평(課稅의 公平; equity of taxation)
과세자료(課稅資料; tax data)
과세장소(課稅場所; taxable place)
과세전적부심사제(課稅前適否審査制; review system of the legality before taxation)
과세주체(課稅主體; taxation subject)
과세처분(課稅處分; taxation)
과세처분의 무효(課稅處分의 無效; invalidity of taxation)
과세처분의 취소(課稅處分의 取消; annulment of taxation)
과세처분의 하자(課稅處分의 瑕疵; flaw on taxation)
과세최저한(課稅最低限; tax threshold)
과세표준(課稅標準; tax base)
과세표준신고기한(課稅標準申告期限; due date of tax base return)
과세표준신장률(課稅標準伸張率; expansion rate of tax base)
과세표준안분계산(課稅標準按分計算; apportionment of tax base)
과세표준확정신고(課稅標準確定申告; Tax returns)
과소신고가산세(過少申告加算稅; additional tax on underreport of income)
과소자본세제(過少資本稅制; insufficient capital tax system)
과실(果實; fruit)
과실(過失; fault)
과오납(過誤納; overpayment)
과오납금(過誤納金; overpayment)
과점주주(寡占株主; oligopolistic stockholders)
과징금(課徵金; penalty)
관리회계(管理會計; managerial accounting)
관보(官報; official gazette)
관세(關稅; tariff, customs duties)
관세법(關稅法; customs law)
관세사(關稅士; customs house broker)
관세율(關稅率; tariff rate)
관세율표(關稅率表; tariff tax table)
관세환급제도(關稅還給制度; customs refund system)
관습법(慣習法; common law)
관할(管轄; jurisdiction, competence)
관할세무서(管轄稅務署; competent tax office)
관허사업(官許事業; licensed business)
광구(鑛區; mine concession, mine lot)
광업(鑛業; mining)
광업권(鑛業權; mining right)
광업재단(鑛業財團; mining foundation)
교부금(交付金; grant)
교부송달(交付送達; personal service)
교부청구(交付請求; request for share distribution)
교육비공제(敎育費控除; school expense deduction)
교육세(敎育稅; education tax)
교육용역(敎育用役; educational service)
교제비(交際費; entertainment and social expenses)
교통세(交通稅; transportation tax)
교환계약(交換契約; barter contract)
교환사채(交換社債; exchangeable bond)
구매확인서(購買承認書; approval of purchase)
구분경리(區分經理; seperate accounting)
구상권(求償權; right of indemnity)
구상무역(求償貿易; compensation trade)
구상채권상각충당금(求償債權償却充當金; )
구획정리사업(區劃整理事業; business of land readjustment)
국가공동상속설(國家共同相續說; theory on coinheritance of nation)
국경세조정(國境稅調整; border tax adjustment)
국고보조금(國庫補助金; government subsidies)
국내원천소득(國內源泉所得; domestic source income)
국민주택(國民住宅; citizens house)
국민주택건설용지(國民住宅建設用地; building plot for citizens house)
국방헌금(國防獻金; contribution of national defense)
국세(國稅; national tax)
국세기본법(國稅基本法; The Basic Law for National Taxes)
국세부과원칙(國稅賦課原則; principle to levy on national tax)
국세심사위원회(國稅審査委員會; Review Committee for National Tax Appeal)
국세심사청구제도(國稅審査請求制度; system of national tax appeal)
국세심판관(國稅審判官; tax judge)
국세심판원(國稅審判院; National Tax Tribunal)
국세우선권(國稅優先權; priority of national taxes)
국세징수권소멸시효(國稅徵收權消滅時效; extinctive prescription of national tax collection)
국세징수법(國稅徵收法; The National Tax Collection Law)
국세징수의 예(國稅徵收의 例; applying correspondingly to national tax collection)
국세청(國稅廳; National Tax Service)
국세청장(國稅廳長; commissioner)
국세체납정리위원회(國稅滯納整理委員會; national tax nonpayment read- justment committee)
국세체납처분(國稅滯納處分; disposition for failure in tax payment)
국세체납처분기관(國稅滯納處分機關; disposition system for failure in tax payment)
국세환급가산금(國稅還給加算金; additional dues on tax refund)
국세환급금(國稅還給金; tax refund)
국세환급금통지서(國稅還給金通知書; tax refund remittance notice)
국외사업장(國外事業場; foreign establishment)
국외원천소득(國外源泉所得; foreign source income)
국제관습법(國際慣習法; customary international law)
국제법(國際法; international law)
국제이중과세(國際二重課稅; international double taxation)
국제입찰납품업(國際入札納品業; international tender supply)
국제입찰하도급납품업(國際入札下都給納品業; international tender subcontract supply)
국제조세조정에관한법률(國際租稅調整에관한法律; The Law for the Coordination of International Tax Affairs)
국채(國債; national bond)
군납면제(軍納免除; tax exemption for supply of goods the military)
권리구제제도(權利救濟制度; remedy for violation of private right)
권리금(權利金; premium)
권리능력(權利能力; capacity of enjoyment of rights)
권리의무확정주의(權利義務確定主義; settlement principle of claims and obligations)
권리주체(權利主體; subject of rights)
권리증(權利證; certificate of title)
권리취득(權利取得; acquisition of right)
귀속(歸屬; attribution)
귀속소득(歸屬所得; imputed income)
귀속시기(歸屬時期; imputed time)
귀속주의(歸屬主義; attributable income principle)
귀착(歸着; incidence)
규문과세(糾問課稅; cross-examination taxation)
균등상각법(均等償却法; straight line method)
균등할(均等割; on per capita rate)
균형예산(均衡豫算; balanced budget)
그로스업방법(그로스업方法; gross-up method)
근거과세(根據課稅; documentary taxation)
근로소득(勤勞所得; wage and salary income)
근로소득간이세액표(簡易稅額表; withholding income tax table)
근로소득공제(勤勞所得控除; earned deduction of necessary expenses)
근로소득세액공제(勤勞所得稅額控除; employment income tax credit)
근로소득지급시기의제(勤勞所得支給時期擬制; imputed time of payment of earned income)
근로소득지급조서(勤勞所得支給調書; earned income payment record)
근속연수(勤續年數; continuous service year)
근저당(根抵當; fixed collateral)
금납세·물납세(金納稅·物納稅; tax payment in cash or kind)
금반언의 원칙(禁反言의 原則; principle of estoppel)
금융리스(金融리스; financing lease)
금융상품(金融商品; financial instruments)
금융소득종합과세(金融所得綜合課稅; aggregate taxation on financing income)
금융실명거래및비밀보장에관한법률(金融實名去來및秘密保障에관한法律; law of real name financial transaction)
금융자산(金融資産; financial assets)
금융자산소득(金融資産所得; income of financial assets)
금융재산상속공제(金融財産相續控除; deduction of financial hereditary property)
금융지주회사(金融持株會社; financial holding company)
금전등록기(金錢登錄機; cash register)
금지금(金地金; gold bullion standard; gold bar)
금치산자(禁治産者; incompetent)
급료·임금(給料·賃金; salaries and wages)
급여채권의 압류제한(給與債權의 押留制限; restriction on seizure of salaries)
기각(棄却; rejection)
기간(期間; period)
기간세(期間稅; period tax)
기간손익계산(期間損益計算; periodical accounting of profit and loss)
기계장치(機械裝置; machinery and equipment)
기관투자자(機關投資者; institutional investor)
기말재고자산(期末在庫資産; ending inventory assets)
기본공제(基本控除; basic deduction)
기본통칙(基本通則; ruling)
기부금(寄附金; contribution)
기부금영수증불성실발급가산세(寄附金領收證不誠實發給加算稅; additional tax on insincere issuance of receipts for contribution)
기부금의 범위(寄附金의 範圍; scope of contribution)
기부금특별공제(寄附金特別控除; extra deduction of contribution)
기부채납(寄附採納; contributed acceptance)
기소(起訴; indictment)
기속력(羈束力; effect of sentence)
기수시기(旣遂時期; consummated time)
기술연구단체(技術硏究團體; technical research corporation)
기업결합(企業結合; combination of enterprise)
기업구조조정(企業構造調整; corporate restructuring)
기업인수합병(企業引受合倂; merger and acquisition; M&A)
기업인수·합병등에관한회계처리준칙(企業引受·合倂등에관한會計處理準則; accounting standards for merger and acquisition)
기업합병(企業合倂; merger)
기업회계기준(企業會計基準; financial accounting standards)
기업회계기준서(企業會計基準書; financial accounting standards)
기여분(寄與分; contribution part)
기장(記帳; book-keeping)
기장세액공제(記帳稅額控除; subtraction of the registered tax amount)
기준가격(基準價格; base price)
기준경비율(基準經費率; basic expense rate)
기준내용연수(基準耐用年數; standard durable years)
기준시가(基準時價; tax standard value)
기준조사(基準調査; investigation of standard)
기준환율(基準換率; the basic exchange rate)
기증자(寄贈者; donor)
기초가액(基礎價額; basic price)
기초공제(基礎控除; basic exemption)
기타소득(其他所得; other income)
기타포괄손익누계액(其他包括損益累計額; accumulated other comprehensive income)
기한(期限; due date, time limit)
기한내신고(期限內申告; tax return within due date)
기한후신고(期限後申告; tax return after due date)
낙찰(落札; successful bid)
납기(納期; due date of payment)
납기전징수(納期前徵收; collection before payment due date)
납기전징수의 고지(納期前徵收의 告知; notice of collection before payment due date)
납부(納付; tax payment)
납부기한(納付期限; due date for payment)
납부기한의 연장(納付期限의 延長; extension of due date for payment)
납부불성실가산세(納付不誠實加算稅; additional tax on deficiencies)
납부불이행(納付不履行; failure to payment)
납부세액(納付稅額; amount of tax payment)
납부세액·환급세액의 재계산(納付稅額·還給稅額의 再計算; adjustment of amount of tax payment and tax refund)
납부최고서(納付催告書; notification paper on payment)
납부통지(納付通知; tax payment notice to secondary liable taxpayer)
납세고지(納稅告知; tax payment notice)
납세고지서(納稅告知書; tax papers)
납세관리인(納稅管理人; tax agent)
납세담보(納稅擔保; security for tax payment)
납세병마개(納稅병마개; tax cork)
납세보전(納稅保全; tax perpetuation)
납세보전제도(納稅保全制度; tax perpetuation system)
납세보증보험(納稅保證保險; tax bond insurance)
납세보증서(納稅保證書; tax guarantee)
납세보증인(納稅保證人; tax guarantor)
납세의무(納稅義務; tax obligation)
납세의무의 성립(納稅義務의 成立; realization of tax obligation)
납세의무(납부의무)의 소멸(納稅義務의 消滅; extinction of tax obligation)
납세의무의 승계(納稅義務의 承繼; succession of tax obligation)
납세의무의 확정(納稅義務의 確定; establishment of tax obligation)
납세의무자(納稅義務者; tax payment obligor)
납세자(納稅者; taxpayer)
납세자권리헌장(納稅者權利憲章; the right charter of taxpayer)
납세자보호관(納稅者保護官; taxpayer advocate)
납세조합(納稅租合; tax association)
납세조합불납가산세(納稅租合不納加算稅; additional tax on nonpayment of tax association)
납세증명서(納稅證明書; tax payment certificate)
납세증지(納稅證紙; tax stamp)
납세지(納稅地; place for tax payment)
납세지도교부금(納稅指導交付金; tax guidance subsidies)
납세지변경신고(納稅地變更申告; amendment return of place for tax payment)
납액조서(納額調書; payment description)
납액통지(納額通知; payment notice)
납품서(納品書; invoice)
내국법인(內國法人; domestic corporation)
내국세(內國稅; internal tax)
내국신용장(內國信用狀; local letter of credit; local L/C)
내국인(內國人; native or resident)
내부감사(內部監査; internal audit)
내부거래(內部去來; internal transaction)
내부미실현손익(內部未實現損益; unrealized gain or loss on intercompany transactions)
내용연수(耐用年數; useful life)
내재이자율(內在利子率; implicit interest rate)
노무출자사원(勞務出資社員; labor investment partner)
농가부업소득(農家副業所得; by-job income of farmhouse)
농가부업적인 축산의 범위(農家副業的인 畜産의 範圍; scope of live- stock as by-job of farmhouse)
농어촌소득원개발사업(農漁村所得源開發事業; agriculture and fishery income development business)
농어촌특별세(農漁村特別稅; special tax for rural development)
농업소득(農業所得; agricultural income)
농업소득세(農業所得稅; agricultural income tax)
농업소득조사위원회(農業所得調査委員會; agricultural income investigation committee)
농지(農地; farmland)
농지교환·분합(農地交換·分合; administrative give-and-take and division-and-junction of farmland)
누적효과(累積效果; accumulation effect)
누진세율(累進稅率; progressive tax rate)
다가구주택(多家口住宅; house for multiple-household)
다국적기업(多國籍企業; multinational enterprise)
다단계거래세(多段階去來稅; multiple-stage turnover tax)
다단계매출세(多段階賣出稅; multiple-stage sales tax)
단기매매증권(短期賣買證券; held for trading)
단기손해보험(短期損害保險; short-term insurance against loss)
단기재상속에 대한 세액공제(短期財相續에 대한 稅額控除; short-term inheritance exemptions)
단수처리(端數處理; treatment of a fraction)
단순가공식료품(單純加工食料品; simple processed foodstuffs)
단순경비율(單純經費率; simple expense rate)
단순정액세율(單純定額稅率; simple fixed tax rate)
담배소비세(담배消費稅; tobacco consumption tax)
담보(擔保; security)
담보가등기(擔保假登記; provisional registration for security)
담보보전(擔保保全; perpetuation of security)
담보부사채(擔負附社債; mortgage bond)
담보부어음(擔保附어음; mortgage bill)
담보재산의 평가(擔保財産의 評價; valuation of mortgage property)
담세력(擔稅力; taxable capacity)
담세자(擔稅者; tax-bearer)
담합행위(談合行爲; mutual consent)
당사자소송(當事者訴訟; party suit)
당좌대출이자율(當座貸越利子率; interest rate of overdrawn account)
대고객환율(對顧客換率; exchange rate toward a customer)
대금업(貸金業; money lender)
대도시(大都市; global city)
대리납부(代理納付; payment by proxy)
대물변제(代物辨濟; payment in substitutes)
대변계정(貸邊計定; credit account)
대손금(貸損金; bad debts)
대손세액공제(貸損稅額控除; bad debts tax credits)
대손충당금(貸損充當金; allowance for bad debts)
대습상속(代襲相續; succession in stirps)
대여(貸與; loan)
대여금(貸與金; loan)
대용유가증권(代用有價證券; substitute securities)
대위변제(代位辨濟; subrogation)
대차대조표(貸借對照表; balance sheet)
대표공동사업자(代表共同事業者; representative joint businessman)
대행수출(代行輸出; agency export)
덕대(德大; rented of a mine)
도급(都給; contract)
도매업(都賣業; wholesale business)
도서벽지수당(島嶼僻地手當; islands and isolated areas allowance)
도선업(導船業; pilotage business)
도세, 시·군·구세, 특별시세, 광역시세(道稅, 市·郡·區稅, 特別市稅, 廣域市稅; provincial tax, city and county tax, ward tax, special city tax, great-sphere-city tax)
도시계획세(都市計劃稅; city planning tax)
도정업(搗精業; pounding business)
도축세(屠畜稅; butchery tax)
독점과세(獨占課稅; monopoly taxation)
독점규제및공정거래에관한법률(獨占規制및公正去來에관한法律; monopoly regulations and fair trade law)
독촉(督促; demand)
독촉장(督促狀; demand note)
동산(動産; personal property)
동시조사(同時調査; simultaneous tax audit)
동업자권형(同業者權衡; balanced scale of same-line businessman)
동족회사(同族會社; family company or corporation)
등기(登記; record)
등록(登錄; registration)
등록말소(登錄抹消; cancellation of registration)
등록세(登錄稅; registration tax)
등록정정(登錄訂正; registration revision)
디자인권(디자인權; design right)
레저세(레저稅; leisure tax)
리스(; lease)
리스기간(리스期間; lease term)
만기보유증권(滿期保有證券; held-to-maturity)
매각(賣却; disposal)
매각예정가격(賣却豫定價格; estimated price of sale)
매도가능증권(賣渡可能證券; available-for-sale)
매도담보(賣渡擔保; mortgage of sale)
매수법(買受法; purchase method)
매수합병(買收合倂; purchase merger)
매입세액(買入稅額; input tax)
매입세액불공제(買入稅額不控除; exclusion of input tax deduction)
매입세액안분계산(買入稅額按分計算; calculated division of input tax)
매입에누리(買入에누리; allowance on purchases)
매입채무(買入債務; account payables)
매입처별세금계산서합계표(買入處別稅金計算書合計表; sum table of tax invoices on place of purchase)
매입할인(買入割引; discounts on purchase)
매출(賣出; sales)
매출가격환원법(賣出價格還元法; gross profit method)
매출권유비(賣出勸誘費; sales inducement expenses)
매출세(賣出稅; sales tax)
매출세액(賣出稅額; output tax)
매출에누리(賣出에누리; sales allowance)
매출원가(賣出原價; cost of goods sold)
매출채권(賣出債權; account receivable)
매출처별세금계산서합계표(賣出處別稅金計算書合計表; sum table of tax invoices on place of sales)
매출총손익(賣出總損益; gross profit and loss)
매출할인(賣出割引; sales discounts)
면세(免稅; tax exemption)
면세물품(免稅物品; duty-free commodities)
면세반출(免稅搬出; tax-exempt transfer)
면세사업(免稅事業; tax-free business)
면세소득(免稅所得; tax-exempt income)
면세용역(免稅用役; tax-free service)
면세재화(免稅財貨; tax-free goods)
면세점(免稅點; tax exemption limit)
면세점(免稅店; duty-free shop)
면세주류(免稅酒類; exempt liquor)
면세포기(免稅抛棄; renunciation of tax exemption)
면제(免除; exemption)
면제대상자(免除對象者; exemption object)
면제사업(免除事業; exemption business)
면허세(免許稅; license tax)
명목회사(名目會社; paper company)
명예퇴직수당(名譽退職手當; honorary retirement pay)
명의개서(名義改書; stock transfer)
명의신탁(名義信託; title registration under a third partys name)
명의신탁재산의 증여의제(名義信託財産의 贈與擬制; fictitious donation of registered property under a third party’s name)
목적세(目的稅; earmarked tax)
무권대리(無權代理; rightless agency)
무능력자(無能力者; incompetent)
무담보배서(無擔保背書; qualified indorsement)
무면허주류제조범(無免許酒類製造犯; unlicensed liquor production criminal)
무보증잔존가치(無保證殘存價値; unguaranteed residual value)
무상주(無償株; bonus stock)
무제한납세의무자(無制限納稅義務者; unrestricted tax obligor)
무조건면세(無條件免稅; unconditional tax exemption)
무체재산권(無體財産權; incorporeal asset)
무한책임사원(無限責任社員; partner with unlimited liability)
무형자산(無形資産; intangible asset)
문리해석(文理解釋; literally interpretation)
문예창작소득(文藝創作所得; income from creation of art works)
물가변동회계(物價變動會計; price-flexibility accounting)
물가지수(物價指數; price index)
물납(物納; payment in kind)
물적납세의무(物的納稅義務; liability to taxation in kind)
물적분할(物的分割; physical division)
미가공식료품(未加工食料品; raw food products and beverages)
미결산계정(未決算計定; open account)
미경과보험료(未經過保險料; prepaid premium)
미교부주식배당금(未交付株式配當金; unissued stock dividend)
미납부가산세(未納付加算稅; additional tax on nonpayment)
미납세반출(未納稅搬出; pre-taxation transfer)
미달납부세액 또는 미달세액(未達納付稅額 또는 未達稅額; shortage of tax payment)
미등기양도자산(未登記讓渡資産; unregistered transfer asset)
미등록가산세(未登錄加算稅; additional tax on non-registration)
미등록사업자(未登錄事業者; unregistered businessman)
미상각잔액(未償却殘額; undepreciated balance)
미성년자공제(未成年者控除; minor deductions)
미수범(未遂犯; would-be criminal)
미수수익(未受收益; accrued revenue)
미실현보유손익(未實現保有損益; unrealized holding gain or loss)
미실현이익(未實現利益; unrealized gain)
미지급금과 미지급비용(未支給金과 未支給費用; other accounts payable, accrued expense)
미지급기부금(未支給寄附金; accrued contribution)
미지급배당금(未支給配當金; dividends payable)
미착품(未着品; goods to arrive)
미처분이익잉여금(未處分利益剩餘金; retained earning before appropriation)
반입신고(搬入申告; report of carrying in)
반입증명(搬入證明; certification of carrying in)
반제품(半製品; semi-finished goods)
반출(搬出; carrying out)
반출의제(搬出擬制; deemed carrying out)
받을어음(bill receivable; )
발기인(發起人; promoter)
발생주의(發生主義; accrual basis)
배당가능이익(配當可能利益; profit available for dividend)
배당건설이자(配當建設利子; pre-operating dividends)
배당금 또는 분배금의 의제(配當金 또는 分配金의 擬制; deemed dividend)
배당금수익(配當金收益; dividend revenue)
배당락(配當落; exdividend)
배당세액공제(配當稅額控除; tax credit for dividend)
배당소득(配當所得; dividend income)
배당소득지급시기의 의제(配當所得支給時期의 擬制; deemed payment time of dividend income)
배분계산서(配分計算書; statement of distribution)
배우자공제(配偶者控除; deduction for spouse)
배우자 등에 대한 양도시의 증여추정(配偶者 등에 대한 讓渡시의 贈與推定; transfer act of spouse, etc.)
배우자상속공제(配偶者相續控除; inheritance deductions for spouse)
법규명령(法規命令; legal order)
법무서비스업(法務; legal activities)
법인(法人; legal person)
법인사무처리규정(法人事務處理規程; instructions defining conduct of corporation business)
법인설립신고(法人設立申告; report of incorporation)
법인세(法人稅; corporation tax)
법인세비용차감전순손익(法人稅費用差減前純損益; income and loss before income taxes)
법인세비용차감전계속사업손익(法人稅費用差減前繼續事業損益; continuing income and loss before income taxes)
법인세의 기간배분(法人稅의 期間配分; period allocation of corporation tax)
법인세확정신고서의 제출(法人稅確定申告書의 提出; submit of final corporation tax return)
법인실재설(法人實在說; real entity theory)
법인으로 보는 단체(法人으로 보는 團體; organizations to be treated as corporations)
법인전환(法人轉換; incorporation of going business)
법정과실(法定果實; legal fruits)
법정관리인(法定管理人; legal administrator)
법정납부기한(法定納付期限; legal term of paying tax)
법정내용연수(法定耐用年數; legal durable years)
법정상속분(法定相續分; legal portion of legacy)
법정적립금(法定積立金; statutory reserve)
법정준비금(法定準備金; legal reserve, statutory reserve)
벽지수당(僻地手當; remote rural area allowance)
변동비(變動費; variable cost)
별도적립금(別途積立金; special reserve fund)
보고불성실가산세(報告不誠實加算稅; additional tax on insincere report)
보복관세(報復關稅; retaliatory duties)
보세가공업(保稅加工業; bonded processing business)
보세공장(保稅工場; bonded factory)
보세구역(保稅區域; bonded area)
보세임가공업(保稅賃加工業; bonded processing service business)
보세창고(保稅倉庫; bonded warehouse)
보유손익(保有損益; holding gain or loss)
보전압류(保全押留; preservative seizure)
보정요구(補正要求; request for supplementation)
보조원장(補助元帳; subsidiary ledger)
보존등기(保存登記; preservative registration)
보증금(保證金; deposit)
보증보험(保證保險; guaranteed insurance)
보증잔존가치(保證殘存價値; guaranteed residual value)
보통징수(普通徵收; common levy)
보험료공제(保險料控除; insurance expense deduction)
보험증권(保險證券; insurance policy)
보험차익(保險差益; gain on insurance settlement)
복권당첨소득(福券當籤所得; lottery income)
복리후생비(福利厚生費; fringe benefit)
복식부기(複式簿記; bookkeeping by double entry)
복식부기의무자(複式簿記義務者; obligor under double entry system)
본등기(本登記; main record)
본세(本稅; principal tax)
본점(本店; head office)
봉사료수입금액(奉仕料收入金額; tip revenue; service charge revenue)
부가가치세(附加價値稅; value added tax)
부가세(附加稅; surtax)
부과결정(賦課決定; assessment determination)
부과과세제도(賦課課稅制度; assessment system)
부과철회(賦課撤回; withdrawal of assessment)
부과취소(賦課取消; annulment of assessment)
부녀자공제(婦女子控除; woman deduction)
부담금(負擔金; burden charge)
부담부증여(負擔附贈與; conditional donation)
부당이득세(不當利得稅; unfair profit tax)
부당한 처분(不當한 處分; unfair dealing)
부당행위계산부인(不當行爲計算否認; rejection of unfair act and calculation)
부대비용(附帶費用; incidental expense)
부도수표(不渡手票; dishonored check)
부도어음(不渡어음; dishonored bill)
부동산매매업(不動産賣買業; buying and selling of real estate)
부동산에 관한 권리(不動産에 관한 權利; rights on real estate)
부동산을 취득할 수 있는 권리(不動産을 取得할 수 있는 權利; rights for acquisition of real estate)
부동산임대소득(不動産賃貸所得; income from rental real estate)
부동산투자회사(不動産投資會社; real estate investment trusts)
부분품(部分品; part)
부산물(副産物; by-products)
부속명세서(附屬明細書; supplementary schedules)
부수재화, 부수용역(附隨財貨, 附隨用役; incidental goods, incidental service)
부외부채(簿外負債; liabilities off the record)
부의영업권(負의營業權; negative goodwill)
분개장(分介帳; journal)
분기·반기재무제표준칙(分期·半期財務諸表準則; accounting standard for semi annual financial statement)
분납(分納; installment payment)
분류소득세(分類所得稅; classified income tax)
분리과세(分離課稅; separate taxation)
분수조림계약(分收造林契約; forestation contract of profit sharing)
분식결산(粉飾決算; window-dressing settlement)
분여세(分與稅; distribution fee)
분철료(分鐵料; share given as mining rent)
분할(分割; division)
분할평가차익(分割評價差益; division evaluation marginal profits)
불가피한 사고(不可避한 事故; inevitable accident)
불가항력(不可抗力; irresistable force)
불고불리의 원칙(不告不理의 原則; Nemo iudex sine actore)
불명자료(不明資料; incorrect data)
불복청구(不服請求; appeal)
불이익변경금지의 원칙(不利益變更禁止의 原則; Verbot der reformato in peius)
비거주자(非居住者; non-resident)
비과세소득(非課稅所得; nontaxable income)
비망가액(備忘價額; memorandum price)
비밀적립금(秘密積立金; hidden reserve)
비사업용 토지(非事業用 土地; non-business purpose land)
비상위험준비금(非常危險準備金; reserve fund for emergent risk)
비상장주식의 평가(非上場株式의 評價; valuation of unlisted stock)
비업무용 자산(非業務用 資産; non-business purpose property)
비영리법인(非營利法人; non-profit corporation)
비영업대금의 이익(非營業貸金의 利益; interest of non-business loan)
비영업용소형승용자동차(非營業用小型乘用自動車; non-business purpose small passenger car)
비용(費用; expense)
비화폐성 자산·부채(非貨幣性 資産·負債; non-monetary assest and liability)
사내유보(社內留保; retained earnings)
사단법인(社團法人; incorporated association)
사업소득(事業所得; business income)
사업소세(事業所稅; workshop tax)
사업손실준비금(事業損失準備金; reserve fund for business loss)
사업연도(事業年度; business year)
사업연도의 변경신고(事業年度의 變更申告; alteration returns of business year)
사업의 양도·양수(事業의 讓渡·讓受; transfer and acquisition of business)
사업자단위 신고·납부(事業者單位 申告·納付; per-business unit tax return and payment)
사업자등록(事業者登錄; registration of enterpreneur)
사업장(事業場; place of business)
사업장현황신고(事業場現況申告; report on present state of business place)
사외유출(社外流出; outflow of income)
사용대차(使用貸借; loan of use)
사용수익권(使用收益權; usufruct)
사용수익기부자산(使用收益寄附資産; usable and profitable donation assets)
사용인(使用人; employee)
사인증여(死因贈與; donation due to death)
사전과세(事前課稅; advance taxation)
사전약정(事前約定; advance agreement)
사채(社債; bond)
사채발행비(社債發行費; bond issue costs)
사채발행차금(社債發行差金; discount(premium) on bond)
사해행위의 취소(詐害行爲의 取消; revoking of fraudulent act)
사행행위(射倖行爲; speculative behavior)
산림소득(山林所得; forest income)
산업재산권(産業財産權; industrial property)
상각자산(償却資産; depreciable assets)
상속세(相續稅; estate tax)
상속재산(相續財産; inherited property)
상속재산관리인(相續財産管理人; administrator of inherited property)
상표권(商標權; trademark right)
상품권(商品券; merchandise coupon)
상향판매거래(上向販賣去來; upstream sale)
상환주식(償還株式; redeemable share)
서류의 송달(書類의 送達; delivery of document)
선급금(先給金; advanced payments)
선급비용(先給費用; prepaid expense)
선물거래(先物去來; futures trading)
선수금(先受金; advance from customers)
선수수익(先受收益; unearned revenue)
선일자수표(先日字手票; anticipated check)
선입선출법(先入先出法; first-in first-out method)
세관(稅關; customhouse)
세금계산서(稅金計算書; tax invoice)
세금계산서합계표(稅金計算書合計表; sum table of tax invoices)
세무공무원(稅務公務員; revenue officer)
세무사(稅務士; certified tax attorney)
세무사법(稅務士法; CTA law)
세무조사(稅務調査; investigation for taxable income)
세무조정(稅務調整; tax adjustment)
세무조정계산서(稅務調整計算書; statement of tax adjustment)
세무회계(稅務會計; tax accounting)
세법(稅法; tax law)
세법의 목적(稅法의 目的; purpose of tax law)
세법적용의 원칙(稅法適用의 原則; principle of tax law application)
세법해석(稅法解釋; interpretation of tax law)
세액감면(稅額減免; tax reduction)
세액공제(稅額控除; tax credit)
세율(稅率; tax rates)
세입징수관(歲入徵收官; revenue officer to levy)
소급과세금지(遡及課稅禁止; prohibition of retroactive taxation)
소득(所得; income)
소득공제(所得控除; income deduction)
소득세(所得稅; income tax)
소득원천설(所得源泉說; income source theory)
소득처분(所得處分; disposition of income)
소매업(小賣業; retailer)
소멸시효(消滅時效; negative prescription)
소비대차(消費貸借; loan for consumption)
소비성서비스업(消費性서비스業; consumptive service business)
소비세(消費稅; consumption tax)
소수공제자추가공제(少數控除者追加控除; additional deductions for minor deductor)
소액부징수(少額不徵收; non-collection of small tax amount)
소액심판(少額審判; small-sum civil suit)
소액주주(少額株主; minority shareholders)
소유권보존(所有權保存; conservation of ownership)
소유권이전(所有權移轉; passage of title)
소인(消印; cancellation stamp)
소전(消轉; transformation)
속인주의(屬人主義; personal principle)
속지주의(屬地主義; territorial principle)
손금(損金; exclusion)
손금불산입(損金不算入; inclusion in gross revenue)
손비(損費; expense)
손실(損失; loss)
손실보상(損失補償; loss compensation)
손실부담계약(損失負擔契約; onerous contracts)
손익계산서(損益計算書; income statement)
손익법(損益法; profit-and-loss method)
손익분기점(損益分岐點; BEP(break-even point))
손익의 귀속사업연도(損益의 歸屬事業年度; revertible business year of profit and loss)
손해배상금(損害賠償金; damages)
송달(送達; delivery)
송장(送狀; invoice)
수권자본(授權資本; authorized capital)
수시부과(隨時賦課; occasional assessment)
수의계약(隨意契約; optional contract)
수익(收益; revenue)
수익·비용대응의 원칙(收益·費用對應의 原則; principle of matching costs with revenues)
수익사업(收益事業; revenue-making business)
수익자부담금(收益者負擔金; payment by beneficiary)
수익적지출(收益的支出; revenue expenditures)
수입세금계산서(輸入稅金計算書; tax invoice on import)
수입재화(輸入財貨; imported goods)
수정세금계산서(修正稅金計算書; amended tax invoice)
수정신고(修正申告; amended tax return)
수출대행(輸出代行; export agency)
수탁판매(受託販賣; sales on consignment)
수표(手票; check)
순매입액(純買入額; net purchased amount)
순손실(純損失; net loss)
순액주의(純額主義; net amounts principle)
순자산(純資産; net asset)
순자산증가설(純資産增加說; increased net asset theory)
스톡옵션(stock option; )
시가법(時價法; fair market value method)
시가표준액(時價標準額; statutory standard price of fair market value)
시가표준액조정월수(時價標準額調整月數; number of adjustable months on statutory standard price of fair market value)
시·군위탁징수(市·郡委託徵收; levy of city and county on commission)
시용판매(試用販賣; approval sales)
시장이자율(市場利子率; market interest rate)
시행규칙(施行規則; enforcement regulations)
시행령(施行令; enforcement ordinance)
시행일(施行日; enforcement date)
시효(時效; prescription)
시효의 정지(時效의 停止; suspension of prescription)
시효의 중단(時效의 中斷; interruption of prescription)
신고(申告; return)
신고기한(申告期限; due date of filing return)
신고·납부(申告·納付; tax return and tax payment)
신고·납부불성실가산세(申告·納付不誠實加算稅; additional tax on insincere self-assessment by tax payment)
신고납세제도(申告納稅制度; self-assessment system)
신고의무(申告義務; obligation to file return)
신설합병(新設合倂; consolidation)
신용장(信用狀; letter of credit)
신용카드(信用카드; credit card)
신의성실의 원칙(信義誠實의 原則; principle of good faith)
신주발행비(新株發行費; new stock issue costs)
신주인수권(新株引受權; stock warrants)
신주인수권부사채(新株引受權附社債; bond with stock warrants)
신탁(信託; entrusting)
신탁의 이익(信託의 利益; profit from trust)
실명거래(實名去來; real name transaction)
실비변상적 성질의 급여(實費辨償的 性質의 給與; cost-compensatory pay)
실사법(實査法; physical inventory method)
실용신안권(實用新案權; model utility right)
실지조사(實地調査; physical investigation)
실지조사결정(實地調査決定; physical investigation determination)
실질과세의 원칙(實質課稅의 原則; principle of substantial taxation)
실체법(實體法; substantive law)
실현보유손익(實現保有損益; realized holding gain or loss)
실현이익(實現利益; realized profit)
실현주의(實現主義; realization principle)
실효세율(實效稅率; effective tax rate)
심사청구(審査請求; appeal for review)
심판청구(審判請求; appeal to tax tribunal)
압류(押留; seizure)
압류금지재산(押留禁止財産; property not subject to seizure)
압류대상재산(押留對象財産; property subject to seizure)
압류선착수주의(押留先着手主義; first-seizured-first-collected basis)
압류의 요건(押留의 要件; necessary conditions of seizure)
압류의 해제(押留의 解除; release of seizure)
압류재산의 환가(押留財産의 換價; conversion into cash of seized property)
압류조서(押留調書; record of seizure)
압류통지서(押留通知書; notice of seizure)
압축기장충당금(壓縮記帳充當金; advanced depreciation provision)
액면가액(額面價額; face amount)
액면주식(額面株式; par value stock)
약정이자(約定利子; agreed interest)
양도(讓渡; transfer)
양도가액(讓渡價額; transfer price)
양도담보(讓渡擔保; mortgage of transfer)
양도비용(讓渡費用; transfer expense)
양도소득과세표준(讓渡所得課稅標準; tax base on transfer income)
양도소득과세표준예정신고(讓渡所得課稅標準豫定申告; preliminary re-turn on transfer gain of property)
양도소득금액(讓渡所得金額; transfer income)
양도소득기본공제(讓渡所得基本控除; basic deduction on transfer income)
양도차익(讓渡差益; transfer gain)
양벌규정(兩罰規定; penalty against employer and employee)
어업권(漁業權; fishing right)
업무무관비용(業務無關費用; expense irrelevant to business)
업무무관자산(業務無關資産; asset irrelevant to business)
업무총괄장소(業務總括場所; all-inclusive place on business)
업종별고정자산(業種別固定資産; machinery and equipment in use original purpose)
업종별회계처리준칙(業種別會計處理準則; accounting standard classified by types of business)
역진세율(逆進稅率; regressive tax rate)
연결재무제표(連結財務諸表; consolidated financial statements)
연결재무제표준칙(連結財務諸表準則; accounting standard for consolidated financial statements)
연금소득(年金所得; annuity income)
연금소득공제(年金所得控除; exemption from annuity income)
연대납세의무(連帶納稅義務; joint and several obligation for tax liability)
연대보증(連帶保證; joint and several guaranty)
연말정산(年末精算; year-end settlement)
연부연납(年賦延納; postponement of tax payment)
연불매매(延拂賣買; deferred sales)
연서(連署; joint signature)
연지급수입(延支給輸入; )
연체료·연체이자(延滯料·延滯利子; overdue charge·overdue interest)
열람청구권(閱覽請求權; claim for inspection)
염가갱신선택권(廉價更新選擇權; bargain renewal option)
염가매수선택권(廉價買受選擇權; bargain purchase option)
영구적 시설(永久的 施設; permanent establishment)
영구적 주소(永久的 住所; permanent domicile)
영구적차이(永久的差異; permanent difference)
영리법인(營利法人; profit corporation)
영세율(零稅率; zero tax rate)
영세율과세표준신고불성실가산세(零稅率課稅標準申告不誠實加算稅; additional tax on insincere tax returns of zero-rate tax base)
영세율 등 조기환급(零稅率 등 早期還給; early refund on zero tax rate etc.)
영세율첨부서류(零稅率添附書類; annex on zero tax rate)
영수증(領收證; receipt)
영수증수취명세서미제출가산세(領收證受取明細書未提出加算稅; additional tax on non-presentation of statement of reception of receipt)
영업권(營業權; goodwill)
영업권상각(營業權償却; amortization of goodwill)
영업권평가(營業權評價; valuation of goodwill)
영업비용(營業費用; operating expense)
영업손익(營業損益; operating gain and loss)
영업수익(營業收入; operating revenue)
영업양도(營業讓渡; transfer of business)
영업외비용(營業外費用; non-operating expense)
영업외손익(營業外損益; non-operating gain and loss)
영업외수익(營業外收益; non-operating income)
영업이익(營業利益; operating gain)
영업이익률(營業利益率; ratio of operating gain to revenue)
영치(領置; official retention)
예규(例規; published rulings)
예납기간(豫納期間; period of prepayment)
예납세액(豫納稅額; estimated tax payment)
예술창작품(藝術創作品; creative work of art)
예약판매(豫約販賣; sale by subscription)
예정신고(豫定申告; preliminary declaration)
오납(誤納; mistaken payment)
옵션부사채(옵션附社債; Bond with option)
완성도기준지급(完成度基準支給; payment based on construction completion)
외교관면세(外交官免稅; tax exemptions on diplomat)
외국납부세액의 공제한도액(外國納付稅額의 控除限度額; creditable amount of foreign taxes)
외국납부세액의 손금산입제도(外國納付稅額의 損金算入制度; deduction for foreign taxes)
외국법인(外國法人; foreign corporation)
외국법인세액(外國法人稅額; foreign corporation tax)
외국법인의 국내사업장(外國法人의 國內事業場; permanent establishment of foreign corporation)
외국법인의 납세의무(外國法人의 納稅義務; tax liability of foreign corporation)
외국소득세액(外國所得稅額; foreign income tax)
외국인(外國人; foreigner)
외국인투자촉진법(外國人投資促進法; act of foreigner investment promotion)
외국항행사업(外國航行事業; air and deep sea foreign passenger transport)
외부감사(外部監査; external audit)
외부조정계산서(外部調整計算書; statement of external adjustment)
외상매출금(外上賣出金; account receivable)
외주가공비(外注加工費; processing costs paid to subcontractor)
외형과세(外形課稅; assessment by estimation on the basis of size of business)
외화매입증명서(外貨買入證明書; certificate of purchased foreign currency)
외화수입금액(外貨收入金額; revenue received on foreign currency)
외화입금증명서(外貨入金證明書; certificate on receipt of foreign currency)
외화자산·부채(外貨資産·負債; assets and liabilities denominated in foreign currency)
외화자산·부채의 평가(外貨資産·負債의 評價; valuation of assets and liabilities denominated in foreign currency)
외화환산손익(外貨換算損益; gain and loss on translation of foreign currency)
외화획득명세서(外貨獲得明細書; specification on acquired foreign currency)
외환차손익(外換差損益; gain and loss on foreign currency transactions)
용선(傭船; chartering)
용역(用役; services)
용역공급(用役供給; rendering of services)
우리사주조합(우리社株租合; employees stock ownership association)
우발부채(偶發負債; contingent liability)
우발자산(偶發資産; contingent asset)
우선주(優先株; preferred stock)
우편송달(郵便送達; post delivery)
운수·창고 및 통신업(運輸·倉庫 및 通信業; transportation, warehousing, and communication service)
운용리스(運用리스; operating lease)
운전자본(運轉資本; working capital)
원가(原價; cost)
원가계산(原價計算; cost accounting)
원가법(原價法; cost methods)
원가차이(原價差異; cost variance)
원단위투입량(原單位投入量; input unit)
원시가공업(原始加工業; original processing business)
원장(元帳; ledger)
원천과세(源泉課稅; pay-as-you-earn)
원천징수납부불성실가산세(源泉徵收納付不誠實加算稅; additional tax insincere withholding tax payment)
원천징수불이행범(源泉徵收不履行犯; crime on nonfulfillment of with-holding tax)
원천징수영수증(源泉徵收領收證; invoice of withholding tax)
원천징수의무자(源泉徵收義務者; withholding agent)
원천징수제도(源泉徵收制度; withholding tax system)
월정액급여(月定額給與; fixed monthly pay)
월할경비(月割經費; expense quota by month)
위법소득(違法所得; illegal income)
위약금(違約金; damages for breach of contract)
위임(委任; mandate)
위임장(委任狀; power of attorney)
위자료(慰藉料; alimony)
위장거래(僞裝去來; fraud transaction)
위조(僞造; counterfeit)
위촉(委囑; entrusting)
위탁징수(委託徵收; consignment collection)
위탁판매(委託販賣; consignment sale)
위험회피회계(危險回避會計; risk aversion accounting)
유가증권(有價證券; securities)
유가증권의 취득가액(有價證券의 取得價額; acquisition cost of security)
유가증권의 평가(有價證券의 評價; valuation of security)
유가증권평가손익(有價證券評價損益; gain and loss on valuation of security)
유권해석(有權解釋; authoritative interpretation)
유동자산(流動資産; current asset)
유보(留保; retention)
유산(遺産; inheritance)
유산과세방식(遺産課稅方式; taxation method on bequest)
유산분할(遺産分割; partition of bequest)
유산취득과세방식(遺産取得課稅方式; taxation method on legatee)
유언(遺言; will)
유족연금(遺族年金; survivor’s annuity)
유족일시금(遺族一時金; lump-sum payment to bereaved family)
유증(遺贈; bequest)
유지관리비(維持管理費; maintenance and administrative expense)
유추해석(類推解釋; analogical interpretation)
유치권(留置權; lien)
유한책임사원(有限責任社員; partner with limited liability)
유한회사(有限會社; private company)
유형자산(有形資産; property plant and equipment)
유효이자율(有效利子率; effective interest rate)
유휴설비(遊休設備; idle facilities)
유휴자산(遊休資産; unused property)
은닉된 이익처분(隱匿된 利益處分; hidden profit distribution)
을종근로소득(乙種勤勞所得; class B earned income)
응능부담의 원칙(應能負擔의 原則; ability to pay principle)
응익부담의 원칙(應益負擔의 原則; benefit principle)
의견진술권(意見陳述權; right of statement)
의료비공제(醫療費控除; deduction of medical expense)
의제매입세액(擬制買入稅額; deemed input tax)
의제반출(擬制搬出; deemed carrying out)
의제배당(擬制配當; deemed dividend)
의제사업연도(擬制事業年度; deemed business year)
의제상속재산(擬制相續財産; deemed inherited property)
의제외국납부세액(擬制外國納付稅額; deemed foreign taxes)
의제의무(擬制義務; constructive obligation)
이동평균법(移動平均法; moving average method)
이사(理事; director)
이사회(理事會; board of directors)
이연법인세(移延法人稅; deferred income tax)
이연법인세부채(移延法人稅負債; deferred tax liabilities)
이연법인세자산(移延法人稅資産; deferred tax asset)
이월결손금(移越缺損金; loss carried forward)
이월공제(移越控除; deduction carried forward)
이월상품계정(移越商品計定; initial inventory)
이월손익(移越損益; profit and loss carried forward)
이월이익잉여금(移越利益剩餘金; unappropriated retained earnings to be carried over to subsequent year)
이월익금(移越益金; inclusion carried forward)
이월징수(移越徵收; collection carried forward)
이의신청(異議申請; formal objection)
이의신청기간(異議申請期間; period of formal objection)
이익(利益; profit)
이익배당금(利益配當金; dividends)
이익잉여금(利益剩餘金; retained earnings)
이익잉여금처분계산서(利益剩餘金處分計算書; statements of appropriation of retained earnings)
이익준비금(利益準備金; legal reserve)
이익처분(利益處分; appropriation of earnings)
이익처분에 의한 상여(利益處分에 의한 賞與; bonus by appropriation of earnings)
이자소득(利子所得; interest income)
이전가격(移轉價格; transfer price)
이전가격과세(移轉價格課稅; transfer pricing taxation)
이전등기(移轉登記; registration of transfer)
이전지출(移轉支出; transfer expenditure)
이중과세(二重課稅; double taxation)
익금(益金; inclusion)
익금불산입(益金不算入; exclusion from gross revenue)
익금산입(益金算入; inclusion in gross revenue)
익명조합(匿名租合; anonymous association)
인격승계설(人格承繼說; theory of succession of juridical personality)
인도기준(引渡基準; delivery basis)
인용(認容; admission)
인적공제(人的控除; personal exemption)
인적과세(人的課稅; personal taxation)
인적납세의무(人的納稅義務; full tax liability)
인적용역(人的用役; personal service)
인정과세(認定課稅; estimated taxation)
인정상여(認定賞與; constructive bonus)
인정이자(認定利子; deemed interest)
인지(印紙; stamp)
인지붙임(印紙붙임; sticking of stamp)
인지붙임에 갈음한 표시(印紙붙임에 갈음한 表示; indication substituted for sticking of stamp)
인지세(印紙稅; stamp tax)
인취(引取; )
일괄공제(一括控除; lump-sum credit)
일람출급(一覽出給; payable at sight)
일람출급어음(一覽出給어음; sight bill)
일반소비세(一般消費稅; general consumption tax)
일반적으로 인정된 회계원칙(一般的으로 認定된 會計原則; generally accepted accounting principle)
일반회계(一般會計; general accounting)
일변(日邊; interest rate per day)
일사부재리(一事不再理; double geopardy)
1세대1주택(一世帶一住宅; a house for a family)
일시상각충당금(一時償却充當金; )
일시재산소득(一時財産所得; temporary property income)
일시적차이(一時的差異; temporary difference)
일시퇴거자동거가족상황표(一時退去者同居家族狀況表; statement on ephemeral leaving of family living together)
일용근로자(日傭勤勞者; day laborer)
임가공(賃加工; tall processing)
임대차(賃貸借; lease)
임분(林分; forestry grouping)
임시사업장(臨時事業場; temporary place of business)
임시수입부가세(臨時輸入附加稅; provisional import surtax)
임원(任員; officer)
임원상여(任員賞與; directors bonus)
임원퇴직금(任員退職金; directors retirement allowance)
임의규정(任意規定; voluntary law)
임의법규(任意法規; voluntary law)
임의상각(任意償却; voluntary depreciation)
임의적 기재사항(任意的 記載事項; voluntary mentioned items)
임의적립금(任意積立金; voluntary reserve)
임의조사(任意調査; voluntary audit)
임의조합(任意租合; voluntary partnership)
임의평가(任意評價; voluntary valuation)
임차권(賃借權; right of lease)
임차료(賃借料; rent)
임치(任置; deposit)
입목(立木; standing timber)
입증책임(立證責任; burden of proof)
입찰(入札; bid)
입회인(立會人; witness)
입회조사(立會調査; attendance audit)
잉여금(剩餘金; surplus)
잉여금처분(剩餘金處分; surplus appropriation)
자가공급(自家供給; self-rendering)
자금출처조사(資金出處調査; audit of sources of operation funds)
자기부과과세제도(自己賦課課稅制度; self-assessment system)
자기자본(自己資本; equity capital)
자기주식(自己株式; treasury stock)
자녀양육비공제(子女養育費控除; childcare expense deduction)
자동차세(自動車稅; automobiles tax)
자력집행권(自力執行權; self-enforcement)
자료제출의무(資料提出義務; obligation to supply information)
자본(資本; stockholders equity)
자본거래(資本去來; capital transaction)
자본금(資本金; capital stock)
자본금과적립금조정명세서(資本金과積立金調整明細書; reconciliation sheet of capital and reserve on tax purpose)
자본의 원입(資本의 元入; original investment(on profit department))
자본잉여금(資本剩餘金; additional paid in capital)
자본적지출(資本的支出; capital expenditure)
자본전입(資本轉入; transfer to capital)
자본조정(資本調整; capital adjustment)
자본준비금(資本準備金; capital reserve)
자산소득(資産所得; income from property)
자산수증이익(資産受贈利益; gains from assets contributed)
자산유동화전문회사(資産流動化專門會社; company specializing in liquidization)
자치단체조합(自治團體租合; association of self-governing body)
자회사(子會社; subsidiary)
작업폐물(作業廢物; scrap)
작업진행률(作業進行率; percentage of completion)
잔여재산(殘餘財産; residual property)
잔여재산가액(殘餘財産價額; residual property value)
잔존가액(殘存價額; salvage value)
잔존내용연수(殘存耐用年數; residual useful life)
잠정세율(暫定稅率; temporary tax rates)
장기도급계약(長期都給契約; long-term contract)
장기보유특별공제(長期保有特別控除; special deduction for long-term hold-ing)
장기차입금(長期借入金; long-term borrowing)
장기할부판매(長期割賦販賣; long-term installment sales)
장닉(欌匿; harbouring)
장려금(奬勵金; subsidy)
장례비용(葬禮費用; funeral expense)
장부가액(帳簿價額; book value)
장부비치기장불이행범(帳簿備置記帳不履行犯; criminal of nonperformance of bookkeeping and furnishing)
장부소각·파기·은닉범(帳簿燒却·破棄·隱匿犯; book incineration·destruction·secretion criminal)
장애인(障碍人; handicapped person)
장애인공제(障碍人控除; exemption for handicapped person)
재경정(再更正; reassessment)
재고납부세액(在庫納付稅額; inventory tax paid)
재고매입세액(在庫買入稅額; inventory input tax)
재고자산(在庫資産; inventory)
재고자산감모손실(在庫資産減耗損失; loss from inventory shrinkage)
재고자산의 평가(在庫資産의 評價; valuation of inventory)
재고자산평가손실(在庫資産評價損失; loss from valuation of inventory)
재고자산회전율(在庫資産回轉率; inventory turnover)
재공매(再公賣; resale in public)
재공품(在工品; work in process)
재단법인(財團法人; foundation corporation)
재단저당(財團抵當; foundation collateral)
재량(裁量; discretion)
재량행위(裁量行爲; discretional act)
재매매의 예약(再賣買의 豫約; subscription of repurchase)
재무구조개선적립금(財務構造改善積立金; reserve for financial structure improvement)
재무제표(財務諸表; financial statements)
재무회계개념체계(財務會計槪念體系; financial accounting concepts frame-work)
재산목록(財産目錄; property list)
재산법(財産法; inventory method of calculating income)
재산세(財産稅; property tax)
재산의 소재지(財産의 所在地; location of property)
재산취득자금 등의 증여추정(財産取得資金 등의 贈與推定; deemed donation of assets acquisition funds)
재정환율(裁定換率; arbitrage rate of exchange)
재차증여(再次贈與; second donation)
재할인(再割引; rediscount)
재해손실공제(災害損失控除; casualty loss credit)
재해손실세액공제(災害損失稅額控除; casualty loss tax credit)
재화(財貨; goods)
재화의 간주공급(財貨의 看做供給; deemed supply of goods)
재화의 공급(財貨의 供給; supply of goods)
재화의 의제공급(財貨의 擬制供給; deemed supply of goods)
재활용폐자원 등에 대한 매입세액공제(再活用廢資源 등에 대한 買入稅額控除; deemed input tax deduction on recycling of scrapped materials etc.)
쟁점주의(爭點主義; limitation on the point at issue principle)
저가법(低價法; cower of cost or market method)
저가양도(低價讓渡; transfer at lower price than market price)
저당권(抵當權; mortgage)
저작권(著作權; copyright)
저작권사용료(著作權使用料; royalty)
저작권의 평가(著作權의 評價; valuation of copyright)
저장품(貯藏品; supplies)
저축성보험차익(貯蓄性保險差益; profits from saving insurance)
적립금(積立金; reserve)
적송품(積送品; consigned goods)
적정임대료(適正賃貸料; reasonable rent)
전가(轉嫁; shifting of tax burden)
전기가스공급시설이용권(電氣가스供給施設利用權; right to use electricity and gas supply facilities)
전기오류수정손익(前期誤謬修正損益; prior period error corrections)
전단계세액공제방식(前段階稅額控除方式; invoice method)
전대리스(轉貸리스; sublease)
전부명령(轉付命令; )
전산매체신고(電算媒體申告; report by computerized medium)
전신전화전용시설이용권(電信電話專用施設利用權; right to use electronic commumication facilities)
전용측선이용권(專用側線利用權; right to use railroad facilities)
전자신고(電子申告; electronic report)
전자출판물(電子出版物; electronic publication)
전표(傳票; slip)
전환사채(轉換社債; convertible bond)
전환주식(轉換株式; convertible stock)
절세(節稅; tax saving)
절차법(節次法; procedural law)
점유(占有; possession)
접대비(接待費; entertainment expense)
정관(定款; article of incorporation)
정률법(定率法; double declining balance method)
정리채권(整理債權; consolidated bond)
정상가격(正常價格; normal price)
정상가액(正常價額; normal amount)
정액과세(定額課稅; fixed amount taxation)
정액법(定額法; straight line method)
제세공과금(諸稅公課金; taxes and the public utilities charge)
제2차납세의무(第二次納稅義務; secondary tax liability)
제조간접비(製造間接費; overhead)
제조원가(製造原價; costs of goods manufactured)
제조원가명세서(製造原價明細書; statement of the costs of goods manufactured)
제척기간(除斥期間; limitation)
제품(製品; finished goods)
제한납세의무자(制限納稅義務者; taxpayer with limited tax liability)
제한세율(制限稅率; limited tax rate)
조건부압류금지재산(條件附押留禁止財産; property not subject to seizure with condition)
조기환급(早期還給; early refund)
조례(條例; ordinance by local government)
조리(條理; reason)
조세(租稅; tax)
조세감면(租稅減免; tax exemption)
조세감면의 사후관리(租稅減免의 事後管理; post control of tax exemption)
조세객체(租稅客體; object of tax)
조세공과(租稅公課; taxes and duties)
조세벌(租稅罰; tax punishment)
조세범(租稅犯; tax criminal)
조세범처벌법(租稅犯處罰法; law of punishment on tax criminal)
조세범처벌절차법(租稅犯處罰節次法; procedure law of punishment on tax criminal)
조세범칙행위(租稅犯則行爲; violation of tax law)
조세법(租稅法; tax law)
조세법률관계(租稅法律關係; tax law concerned)
조세법률주의(租稅法律主義; principle of no taxation without law)
조세법의 기본원칙(租稅法의 基本原則; basic principle of tax law)
조세부과원칙(租稅賦課原則; principle of taxation)
조세부담률(租稅負擔率; ratio amount of taxes)
조세수입(租稅收入; tax revenue)
조세의 전가(租稅의 轉嫁; shifting and incidence of tax)
조세의 중립성(租稅의 中立性; neutrality of taxation)
조세의 징수(租稅의 徵收; tax collection)
조세의 환급(租稅의 還給; tax refund)
조세정책(租稅政策; tax policy)
조세조약(租稅條約; tax treaty)
조세주체(租稅主體; subject of tax)
조세질서범(租稅秩序犯; violator of tax orderliness)
조세징수의무자(租稅徵收義務者; tax collection agent)
조세특례제한법(租稅特例制限法; the special tax treatment control law)
조세평등의 원칙(租稅平等의 原則; equality of tax burden principle)
조세포탈범(逋脫犯; tax fraud)
조세피난처(租稅避難處; tax haven)
조세회피행위(租稅回避行爲; tax avoidance)
조인트벤처(joint venture; )
조정계산서(調整計算書; statement of adjustment)
조정리스료(調整리스料; adjusted lease payment)
조합원입주권(組合員入住權; housing-project members right to residency)
종가세(從價稅; ad valorem duty)
종량세(從量稅; specific duties)
종사업장(從事業場; minor place of business)
종속회사(從屬會社; subsidiary company)
종업원(從業員; employee)
종합과세(綜合課稅; aggregate taxation)
종합부동산세(綜合不動産稅; Comprehensive Real Estate Holding Tax)
종합상각(綜合償却; composite depreciation)
종합소득공제(綜合所得控除; exemptions and deductions related to aggregate income)
종합소득세(綜合所得稅; aggregate income tax)
주권(株券; share certificate)
주권상장법인(株券上場法人; stock-listed corporation)
주류(酒類; alcholic liquors)
주민세(住民稅; residence tax)
주민세의 가산세(住民稅의 加算稅; additional tax on a residence tax)
주민세의 납세의무자(住民稅의 納稅義務者; tax payment obligor of residence tax)
주사업장총괄납부(主事業場總括納付; whole payment at the main business place)
주세(酒稅; liquor tax)
주세법(酒稅法; liquor tax law)
주소(住所; domicile)
주식등변동상황명세서(株式등變動狀況明細書; circumstantial statement on a change of shares, etc.)
주식매수선택권(株式買受選擇權; stock option)
주식명의개서(株式名義改書; stock transfer)
주식발행초과금(株式發行超過金; paid-in capital in excess of par value)
주식배당(株式配當; stock dividend)
주식병합(株式倂合; reverse stock split)
주식분할(株式分割; stock split)
주식상장(株式上場; stocks listing)
주식의 소각(株式의 消却; retirement of stock)
주식의 평가(株式의 評價; valuation of stock)
주식인수(株式引受; acceptance of stock)
주식청약금(株式請約金; subscription money for stock)
주식할인발행차금(株式割引發行差金; discounts on stock issuance)
주식회사(株式會社; stock corporation)
주주(株主; shareholder)
주주총회(株主總會; shareholder’s meeting)
준비금(準備金; reserve)
중가산금(重加算金; readditional dues)
중간신고(中間申告; interim report)
중간예납(中間豫納; estimated tax payment)
중대한 영향력(重大한 影響力; significant influence)
중소기업(中小企業; small or medium sized business)
증권(證券; security)
증권거래세(證券去來稅; security transaction tax)
증분차입이자율(增分借入利子率; incremental borrowing rate)
증여세(贈與稅; gift tax)
증여의제(贈與擬制; deemed donation)
증여재산(贈與財産; donated property)
증자(增資; increase of capital)
지가고시제(地價告示制; land price notice system)
지급이자(支給利子; interest paid)
지급조서(支給調書; payment record)
지목(地目; category of land)
지방공공단체(地方公共團體; local public organization)
지방교육세(地方敎育稅; local education tax)
지방세(地方稅; local tax)
지방세법(地方稅法; local tax law)
지방세심의위원회(地方稅審議委員會; local tax council)
지배(支配; control)
지배주주(支配株主; controlling stockholder)
지배회사(支配會社; controlling company)
지분(持分; equity)
지분법(持分法; equity method)
지분법피투자회사(持分法被投資會社; investee under equity method)
지분통합법(持分統合法; pooling of interests method)
지상권(地上權; superficies)
지역개발세(地域開發稅; regional development tax)
지역권(地域權; easement)
지적(地籍; record of land registration)
지점세(支店稅; branch tax)
지정상속분(指定相續分; designated portion of legacy)
지주회사(持株會社; holding company)
지체상금(遲滯償金; compensation of deferment)
지출세(支出稅; expenditure tax)
직계존비속(直系尊卑屬; lineal ascendant and descendant)
직권등록(職權登錄; registration of authority)
직장공제회초과반환금(職場共濟會超過返還金; excess repayment from workplaces mutual-aid association)
직접상각(直接償却; direct depreciation)
직접세(直接稅; direct tax)
질권(質權; pledge)
질문·검사권(質問·檢査權; inquiry and inspection authority)
징수권(徵收權; authority to collect)
징수권의 소멸시효(徵收權의 消滅時效; negative prescription of authority to collection)
징수순위(徵收順位; precedence rule on tax collection)
징수유예(徵收猶豫; reprieve of collection)
징수촉탁(徵收囑託; commission of a levy)
차감징수세액(差減徵收稅額; )
차감환급세액(差減還給稅額; )
차변계정(借邊計定; debit account)
차입금(借入金; borrowing)
참가압류(參加押留; participation in attachment)
채권(債權; credit)
채권자가 불분명한 차입금이자(債權者가 不分明한 借入金利子; interest for borrowing on uncertain creditor)
채권자대위권(債權者代位權; subrogation right of obligee)
채권·증권의 환매조건부매매차익(債券·證券의 還買條件附賣買差益; trading profit from redemption on condition in bonds and securities)
채권·채무조정(債權·債務調整; troubled debt restructuring)
채무(債務; debt)
채무면제이익(債務免除利益; gain on exemption of debt)
채무불이행(債務不履行; default on an obligation)
채석권(採石權; right of quarrying)
책임벌(責任罰; punishment on a position of trust)
천연과실(天然果實; natural fruit)
철회(撤回; revocation)
청구(請求; appeal)
청구권(請求權; right of appeal)
청산(淸算; liquidation)
청산배당(淸算配當; liquidating dividends)
청산소득(淸算所得; liquidation income)
청산인(淸算人; liquidator)
체납(滯納; arrear of taxes)
체납처분(滯納處分; disposition for arrears of taxes)
체납처분비(滯納處分費; disposition fee for arrears of taxes)
체납처분유예(滯納處分猶豫; reprieve of disposition for arrears of taxes)
체납처분의 중지(滯納處分의 中止; discontinuance of disposition for arrears of taxes)
체비지(替費地; area of land secured by the authorities in recompense of development outlay)
체선료(滯船料; demurrage)
초과누진세율(超過累進稅率; progressive tax rate)
초과수익력(超過收益力; excess earning power)
초과수익률(超過收益率; excess earning rate)
초과압류금지(超過押留禁止; prohibition of excessive seizure)
초과이윤세(超過利潤稅; excess-profit tax)
촉탁(囑託; commission, part-time employee)
총괄주의(總括主義; entire principle)
총수입금액(總收入金額; gross income)
총액주의(總額主義; gross amount principle)
총평균법(總平均法; weighted average method)
최고(催告; notification)
최소리스료(最少리스料; minimum lease payment)
최저한세(最低限稅; minimum tax)
추가공제(追加控除; additional exemption)
추계결정(推計決定; determination by estimation)
추정상속인(推定相續人; presumptive heir)
추징세(追徵稅; penalty tax)
출고간주(出庫看做; deemed delivery of goods from a warehouse)
출연(出捐; contribution)
출자(出資; investment)
출자지분(出資持分; shares)
충당(充當; appropriation)
충당금(充當金; provisions)
충당부채(充當負債; provisions, estimated liabilities)
취득세(取得稅; acquisition tax)
취득시기(取得時期; time of acquisition)
취소소송(取消訴訟; revocation suit)
친족(親族; kinfolk)
코스닥시장(코스닥市場; Korea Securities Dealers Automated Quotation; KOSDAQ)
탄력세율(彈力稅率; an elasticity tax rates)
탈세(脫稅; tax evasion)
탈세범(脫稅犯; criminal of tax evasion)
토지(土地; land)
토지대장(土地臺帳; cadaster)
토지등양도소득에 대한 법인세(土地등讓渡所得에 대한 法人稅; corporation income tax on capital gains from the transfer of land etc.)
토지수용(土地收用; land expropriation)
토지초과이득세법(土地超過利得稅法; excessively increased valuable land tax law)
통고처분(通告處分; noticed disposition)
통칙(通則; executive rulings)
통화스왑계약(通貨스왑契約; currency swap contract)
퇴직급여(退職給與; severance payment)
퇴직급여충당금(退職給與充當金; appropriation for retirement)
퇴직소득(退職所得; retirement income)
퇴직소득공제(退職所得控除; retirement income deduction)
퇴직연금(退職年金; retirement pension)
퇴직위로금(退職慰勞金; retirement bonus)
투자신탁(證券投資信託; securities investment trust)
투자차액(投資差額; differentials)
특별공제(特別控除; special deduction)
특별법인(特別法人; special corporation)
특별소비세(特別消費稅; special excise tax)
특별징수(特別徵收; special levy)
특별징수의무자(特別徵收義務者; special levy obligor)
특별회계(特別會計; special account)
특수관계자(特殊關係者; person with a special relationship)
특허권(特許權; patent right)
특혜관세(特惠關稅; preferential duties)
파산선고(破産宣告; declaration of bankruptcy)
파생상품(派生商品; financial derivatives)
판례(判例; precedent)
판매비와관리비(販賣費와管理費; selling and administrative expenses)
폐업시의 잔존재화(廢業時의 殘存財貨; remaining goods at the close-down of business)
포괄손익(包括損益; comprehensive income)
포합주식(抱合株式; combined stock)
표준공제(標準控除; standard deduction)
표준세율(標準稅率; standard tax rate)
피보험자(被保險者; insured)
피상속인(被相續人; decedent)
피합병법인(被合倂法人; corporation amalgamated)
필요경비(必要經費; necessary expenses)
필요경비개산공제(必要經費槪算控除; deduction of estimated expenses)
하도급(下都給; subcontracting)
하자보증금(瑕疵保證金; defective guaranty money)
하치장(荷置場; shed)
하향판매거래(下向販賣去來; downstream sale)
학교법인(學校法人; educational foundation)
한국자산관리공사(韓國資産管理公社; Korea Asset Management Corporation)
한국표준산업분류(韓國標準産業分類; Korean standard industrial classification)
한시법(限時法; law with expiration date)
할부판매(割賦販賣; installment sales)
합계잔액시산표(合計殘額試算表; compound trial balance)
합명회사(合名會社; general partnership)
합법성의 원칙(合法性의 原則; the principle of legitimacy)
합병(合倂; merger)
합병교부금(合倂交付金; money delivered due to amalgamation)
합병등기(合倂登記; registration of merger)
합병재무제표(合倂財務諸表; combined financial statements)
합병차익(合倂差益; gain from merger)
합병평가차익(合倂評價差益; an appraisal profit from merger)
합산과세(合算課稅; summing up taxation)
합자회사(合資會社; limited partnership)
항고소송(抗告訴訟; complaint)
항목별공제(項目別控除; itemized deduction)
해산(解散; winding up, dissolution)
해산명령(解散命令; dissolution order)
해지불능리스(解止不能리스; non-cancellable lease)
해외사업환산손익(海外事業換算損益; gain or loss on overseas operations translation)
해외접대비(海外接待費; overseas entertainment expense)
행정소송(行政訴訟; administrative litigation)
행정심판전치주의(行政審判前置主義; transposition system of administrative decision before the litigation)
허위계약(虛僞契約; falsehood contract)
헤지회계(헤지會計; hedge accounting)
현금성자산(現金性資産; cashable assets)
현금영수증(現金領收證; cash receipt)
현금주의(現金主義; cash basis)
현금주의과세(現金主義課稅; taxation on cash basis)
현금흐름표(現金흐름表; statement of cash flow)
현물출자(現物出資; investment in kind)
현물출자설(現物出資說; theory of investment in kind)
현재의무(現在義務; present obligation)
현행환율법(現行換率法; current rate method)
협정세율(協定稅率; conventional tariff)
호적(戶籍; census registration)
화폐대용증권(貨幣代用證券; substitute security for money)
화폐성·비화폐성법(貨幣性·非貨幣性法; monetary·nonmonetary method)
화폐성자산·부채(貨幣性資産·負債; monetary assets and liabilities)
확정신고(確定申告; final tax return)
확정신고자진납부(確定申告自進納付; self-assessment by final tax return)
확정전보전압류(確定前保全押留; preservative seizure before determination)
환가유예(換價猶豫; stay of realization)
환가처분(換價處分; disposition of realizaion)
환급(還給; refund)
환급금의 충당(還給金의 充當; appropriation of refund)
환매(還買; repurchase)
환매조건부매매(還買條件附賣買; margin from covering in bonds and securities)
환부(還付; return)
환수효과(還收效果; redemption effect)
환어음(換어음; bill of exchange)
환율(換率; rate of exchange)
환지처분(換地處分; disposal of replotting)
회계공준(會計公準; accounting postulates)
회계기간(會計期間; accounting period)
회계기준(會計基準; accounting standards)
회계변경(會計變更; accounting change)
회계연도독립의 원칙(會計年度獨立의 原則; principle of one-year budget)
후발적 사유(後發的 事由; later occurring reason)
후속사건(後續事件; subsequent events)
후입선출법(後入先出法; last-in first-out method)
훈령(訓令; instructions)
휴업(休業; closing)
희석주당이익(稀釋株當利益; diluted earnings per share )
가계금전신탁(household money in trust; )
가계장기신탁(long-term household money in trust; )
가동률지수(operation ratio index; )
감사인지정회사(corporation with a designated auditor; )
개발신탁(development money in trust; )
개인연금신탁(personal pension trust; )
거액신용공여(large credit exposure; )
경과보험료(earned premiums; )
경과손해율(earned-incurred loss ratio; )
경상수지(current account; )
경제성장율(economic growth rate; )
계약금액내대출(installment loans; )
계약자지분조정(policyholders equity adjustment; )
계열기업군(affiliated companies; )
계정간 상호거래(mutual transaction between accounts; )
고객예수금(customers deposit; )
고객예탁금이용료(interest on customers deposit; )
공모(public offering; )
구상이익(compensation income; )
국내신용(domestic credit; )
국제수지(balance of payment; )
국채(government bonds; )
금리차보장금(guaranteed interest dividends; )
금융리스(financial leases; )
금융채권(financial debentures issued; )
금전신탁(money in trust; )
기업공개(initial public offering; )
기업등록(registration of corporation; )
기업자금대출금(loans to enterprise; )
납입자본금(paid in capital; )
내국수입유산스(domestic import usance bills; )
내국신용장어음(local l/c bills; )
다우존스 평균주가지수(dow-jones stock price average; )
단순주가평균(simple stock price average; )
담보부사채(mortgage bond; )
당좌예금(cheking deposits; )
대손충당금(allowances for credit losses; )
대주(stock loan; )
리스자산(leases assets; )
매입외환(bills bought; )
매출(public offering of outstanding issues; )
모집(public offering of new issues; )
무수익여신(non-performing loans; )
미결제약정수량(open interest; )
미수금(accounts receivable; )
미확정지급보증(acceptances and guarantees; )
발생손해액(incurred losses; )
발행어음(bills issued; )
배당보험(participating insurance; )
범위내대출(loans of extent; )
별단예금(temporary deposits; )
보유계약액(business in force; )
보증보험(gurantee insurance; )
보통예금(passbook deposits; )
보험계약준비금(insurance reserves; )
보험금(claims paid; )
보험대위(subrogation; )
보험료(gross premium written; )
보험미수금(insurance receivable; )
복리정기예금(time deposits with compound interest; )
부활(reinstatements; )
불특정금전신탁(unspecified money in trust; )
비상위험준비금(catastrophe reserve; )
비운용자산(non operating assets; )
사망보험(term insurance; )
사모사채(private placement corporate bonds; )
사업비(operating expenses; )
사업비차배당금(expense dividends; )
상장종목(listed issue; )
상장주식회전율(turn-over ratio of listed shares; )
상품 및 서비스 수지(goods and service account; )
상품유가증권(trading securities; )
생산능력지수(production capacity; )
생산지수(production index; )
선급리스(prepaid leases; )
선물(futures; )
생산자물가지수(producers prices index; )
선물옵션거래예수금(customers deposit for futures and options trading; )
선행경기종합지수(composite index of leading indicators; )
소득수지(income account; )
소비자물가(consumers prices; )
손해사정(claim adjustment; )
수금비(acquisition & collection expense; )
수익증권(beneficiary certificate; )
수입담보금(guarantee deposit; )
수입부금(mutual installment deposits; )
수입손해조사비(claim survey fee received; )
수재보험(reinsurance assumed; )
수재보험금(reinsurance claims paid; )
수재보험료(assumed reinsurance; )
수재보험수수료(reinsurance commission; )
수재예탁금이자(interest on reinsurance deposit; )
수정주가평균(adjusted stock price average; )
수탁회사(trustee; )
순매각잔고(수익증권)(net sales volume; )
순보험금(net claims paid; )
순사업비(ratio of net operating expenses; )
시설자금대출금(loans for equipments; )
신계약비(acquisition expense; )
신계약비상각비(amortization of deferred acquistion expense; )
신용거래(margin transaction; )
신용공여(credit exposure; )
신용카드수입수수료(commissions received in credit card; )
신종적립신탁(new reserving trust; )
신탁계정(trust account; )
신탁계정중도해지수수료(commissions received from termination of commodities in trust account; )
신탁계정차(borrowings from trust account; )
신탁대출금(loans & discounts in trust account; )
신탁보전금(subsidy for trust accounts adjustment; )
실업률(unemployment rate; )
실제사업비(actual expense; )
실질주주(beneficial owner; )
양도성예금증서(negotiable certificates of deposit; )
어음관리계좌(cash management accounts; )
어음매출(bills resold; )
역외외화부채(off-shore liabilities in foreign currency; )
예수금이자(interest expenses; )
예수유가증권(securities in custody; )
예정사업비(expected expense; )
예치금(due from banks; )
예치금이자(interest on due from banks; )
옵션(option; )
외국인투자등록(investment registration of foreigner; )
외화수탁금(due to bok in foreign currency; )
요구불예금(demand deposits; )
운용리스(operating leases; )
운용자산(invested assets; )
운전자금대출금(loans for operation; )
원수보험금(direct claims paid; )
원수보험료(direct premiums written; )
원수손해율(direct loss ratio; )
원화대출금(loans & discounts in won; )
원화수입수수료(commissions received in won; )
원화예수금(deposits in won; )
위험율차배당금(mortality dividends; )
유지비(maintenance expense; )
은행계정(banking account; )
은행계정대(lendings to banking account; )
이익잉여금(retained earnings; )
이자율차배당금(interest dividends; )
인수(underwriting; )
인수주선수수료(underwriting commission; )
일반계정(general account; )
일반대출(general loans; )
일반은행(commercial banks; )
임의보험(자동차)(voluntary insurance; )
자기매매(self-account transaction; )
자기자본(stockholders equity; )
자기자본비율(capital ratio; )
자기자본이익률(return on equity; )
자본수지(capital and financial account; )
자본잉여금(capital surplus; )
자본조정(capital adjustment; )
자산담보부증권(asset backed securities; )
자산운용수익율(ratio of investment profits to invested assets; )
장기유지배당금(continuous dividends; )
장내거래(transaction on exchange; )
장외거래(over-the-counter transaction; )
재고지수(producers inventory index; )
재산신탁(property in trust; )
재할인율(discount rate; )
재형저축자금대출(loans to property formation savings; )
적금대출(loans on installment savings; )
적립식목적신탁(installment money in trust; )
점포(증권사)(branch; )
정기예금(time deposits; )
정기적금(installment deposits; )
종금계정(merchant banking account; )
종금계정대(lendings to merchant banking account; )
종합주가지수(korea composite stock price index; )
주가수익비율(price earnings ratio; )
주식형 증권투자신탁(stock investment trusts; )
준비금충당액(net balance; )
증권금융(securities finance; )
증권유통금융(securities distribution finance; )
증권저축(securities savings; )
증권투자신탁(investment trust fund; )
증권투자신탁재산(asset of investment trust; )
증권투자회사(mutual fund; )
지급보증(acceptances and guarantees; )
지급보증대지급금(advances for customers; )
지급보증료수입(guarantee fees; )
지급보증충당금(allowances for acceptances and guarantees losses; )
지급손해조사비(claim survey fee paid; )
지급준비금 환입(outstanding loss reserves released; )
지급준비금 적립(outstanding loss reserves retained; )
지방채(local government bonds; )
차환(refunding; )
채권평가충당금(allowances for valuation of receivables; )
채권형증권투자신탁(bond investment trust; )
책임보험(자동차)(compulsory insurance; )
책임준비금(policy reserves; )
책임준비금증가액(increase in policy reserves; )
총고정투자(gross fixed capital formation; )
총신용공여(total credit exposure; )
총유동성(m3; )
총자산이익률(return on assets; )
총통화(m2; )
최종소비지출(final consumption expenditure; )
출재보험(reinsurance ceded; )
출재보험금(reinsurance caims recovered; )
출재보험료(ceded reinsurance premium; )
출재보험수수료(reinsurance commission recovered; )
출하지수(producers shipment index; )
충당금계정(allowance accounts; )
카드론(card loan outstanding; )
콜론(call loans; )
콜머니(call money; )
통안증권(monetary stabilization bonds; )
통화(m1; )
통화금융기관(monetary institution; )
퇴직급여충당금(allowances for severance and retirement benefits; )
투자상담사(investment counselor; )
투자수지(financial account; )
투자신탁회사(investment trust company; )
투자유가증권(investment securities; )
특별계정(separate account; )
특별유보금(special reserve; )
특정금전신탁(specified money in trust; )
특종보험(casualty insurance; )
파생상품(derivative contracts; )
판매비와 관리비(general & administrative expenses; )
팩토링채권(outstanding balance of factoring; )
표지어음(cover bills; )
할부금융(installment finance; )
할인어음(bills discounted; )
해약환급금(refunds of surrenders; )
해외증권(overseas securities; )
확정지급보증(acceptances and guarantees outstanding; )
환급금(refunds; )
환매(repurchase; )
환매조건부채권매매(repurchase agreement; )
회사채(corporate bonds; )
효력상실 및 해약율(ratio of lapses & surrenders; )
효력상실환급금(refunds of lapses; )
후순위사채, 후순위차입금(subordinated debenture & borrowing; )
CAC 40 주가지수(cac 40 stock index; )
CMA운용수익(interests on cma; )
FT-SE 100 주가지수(ft-se 100 stock index; )
KOSPI200 지수(korea composite stock price index 200; )
MCT(mct; )
S&P 500 주가지수(s&p 500 stock index; )
배서(; )
배석판사(; )
배우자(; )
배임수증죄(; )
배임죄(; )
백지수표(; )
벌금(; )
범인은닉죄(; )
범죄피해자구조제도(; )
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카르프초우식 계산법(計算法)(; )
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가집행면제선고(; )
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고소(; )
고소권의 포기(; )
고소권자(; )
고소기간(; )
고소의 취소(; )
고소인(; )
공갈죄(; )
공동담보(; )
공매(; )
공무상비밀누설죄(; )
공무상비밀표시무효죄(; )
공무원자격사칭죄(; )
공무집행방해죄(; )
공문서(; )
공문서부정행사죄(; )
공문서위조변조죄(; )
공범(; )
공서양속(; )
공소(; )
공소권(; )
공소기각(; )
공소사실(; )
공소시효(; )
공소의 제기(; )
공소의 취소(; )
공소장(; )
공소장의 변경(; )
공시송달(; )
공시지가(; )
공시최고(; )
공시최고절차(; )
공연음란죄(; )
공용서류무효죄(; )
공유(; )
공유물분할(; )
공유수면(; )
공정증서(; )
공정증서원본부실기재죄(; )
공증(; )
공증문서(; )
공증인(; )
공청회(; )
공탁(; )
공탁소(; )
공탁원인(; )
공판(; )
공판기일(; )
공판절차(; )
공판조서(; )
과료(; )
과실상계(; )
과잉방위(; )
과징금(; )
과태료(; )
관련재판적(; )
관세(; )
관할(; )
관할위반(; )
관할의 합의(; )
교도소(; )
교사범(; )
구금(; )
구류(; )
구상권(; )
구속(; )
구속·체포적부심사(; )
구속영장(; )
구속영장 실질심사제도(; )
구속적부심사제도(; )
구속전 피의자심문제도(; )
구인(; )
구치소(; )
구형(; )
국가배상청구권(; )
국선변호인(; )
군검찰관(; )
군법무관(; )
군사법원(; )
군속(; )
군판사(; )
권리금(; )
귀속재산(; )
근보증(; )
근저당권(; )
근친혼(; )
금고(; )
금융실명제(; )
금치산자(; )
기각(; )
기간의 해태(; )
기록검증(; )
기소(; )
기소독점주의(; )
기소유예(; )
기소중지(; )
기소편의주의(; )
기일(; )
기일의 변경(; )
기일의 지정(; )
기피(; )
긴급체포(; )
낙태죄(; )
노역장유치(; )
논고(; )
뇌물죄(; )
누범(; )
담보물권(; )
답변서(; )
당사자능력(; )
당사자신문(; )
당사자적격(; )
당사자참가(; )
대물변제(; )
대물변제의 예약(; )
대습상속(; )
대위변제(; )
대집행(; )
대혼기간(; )
도급(; )
도박개장죄(; )
도박죄(; )
독립당사자참가(; )
독촉절차(; )
등기(; )
등기부(; )
등기청구권(; )
등기필증(; )
라이프니츠식 계산법(; )
매도담보(; )
매도증서(; )
매매(; )
면소(; )
면책약관(; )
명의개서(; )
명의신탁(; )
명예훼손죄(; )
모두진술(; )
모욕죄(; )
몰수(; )
무고죄(; )
무죄판결(; )
묵비권(; )
물권변동(; )
물상대위(; )
미수범(; )
반대심문(; )
반론권(; )
반소(; )
반의사불론죄(; )
발기인(; )
방조(; )
특허법원(; )
특허심판(; )
가내노동(domestic work; 家內勞動)
가산금(additional dues; 加算金)
가산임금(; 加算賃金)
가산휴가제(; 加算休暇制)
가설기자재(temporary equipment and material; 假設機資材)
가설도로(; 假設道路)
간접손실액(indirect costs, uninsured costs; 間接損失額)
간접원인(indirect cause; 間接原因)
간호휴가(nursing leave; 看護休暇)
감급(pay(wage) cut; slash; 減給)
감독이나관리의지위에있는자(; )
감시적.단속적근로(; )
강도율(severity rate; 强度率)
강제근로금지(; 强制勤勞禁止)
강제저축금지(; 强制貯蓄禁止)
개별실적요율(; 個別實積了率)
개산보험료(estimated premium; 槪算保險料)
개산보험료의공제(; )
개산추가보험료(; 槪算追加保險料)
갱내근로(underground work; 坑內勤勞)
건강관리(health management; 健康管理)
건강관리수첩(health management poket book; 健康管理手帖)
건강상담(health consultation; 健康相談)
건강장해(personal injury, damage; 健康障害)
건강진단(physical examination, health diagnoses; 健康診斷)
건설공사일괄적용(; 建設工事一括適用)
건설근로자고용개선기본계획(; )
건설근로자복지수첩(; )
건설근로자의고용개선등에관한법(; )
건설근로자퇴직공제계약(; )
건설근로자퇴직공제회(; )
검정수준(; 檢定水準)
결혼퇴직제(; 結婚退職制)
경영상이유에의한고용조정(; )
계속사업(; 繼續事業)
계절적사업에고용된근로자(; )
고령자(; 高齡者)
고령자고용정보센터(; )
고령자고용촉진법(; 高齡者雇傭促進法)
고령자고용촉진장려금(; 高齡者雇傭促進奬勵金)
고령자인재은행(; 高齡者人才銀行)
고용(; 雇傭)
고용(; 雇傭)
고용계약(employment contract ; labor contract; 雇傭契約)
고용계획(; 雇傭計劃)
고용관리(; 雇傭管理)
고용관리책임자(; 雇傭管理責任者)
고용보험료(; 雇傭保險料)
고용자(; 雇傭者)
고용정책기본법(Basic Employment Policy Act; 雇傭政策基本法)
고용정책심의회(; 雇傭政策審議會)
고용정책심의회전문위원회(; 雇傭政策審議會專門委員會)
고용촉진시설(; 雇傭促進施設)
고용촉진훈련(; 雇傭促進訓練)
고용평등위원회(; 雇傭平等委員會)
고용평등위원회(; )
고충처리(; 苦衷處理)
공공직업훈련(public vocational training; 公共職業訓鍊)
공민권행사의보장(; )
공익위원(public interest member; 公益委員)
공인노무사(certified public labor practitioner; 公認勞務士)
공인노무사회(; 公認勞務士會)
공제기금(provident fund; 共濟賦金)
관리감독자(supervisor; 管理監督者)
광역구직활동비(wide-area job-seeking allowance; 廣域求職活動費)
광역직업소개(; 廣域職業紹介)
교대근무제(shift working (cf) day shift ; night shift; 交代勤務制)
교사면허(; 敎師免許)
교육수강비용대부(; 敎育受講費用貸付)
교육훈련(; 敎育訓練)
구인(job offering ; job posting; 求人)
구인개척(; 求人開拓)
구인계약(; 求人契約)
구인배율(ratio of job offering to job seeking; 求人倍率)
구인접수(; 求人接受)
구직(job(work) searching ; job seeking; 求職)
구직급여(job seeking benefit; 求職給與)
구직급여의감액(; )
구직급여의연장(; )
구직급여일액(; )
구직배율(job application-to-opening ratio; 求職倍率)
구직접수(; 求職接受)
국가자격관리자(; 國家資格管理者)
국내기능경기대회(; 國內技能競技大會)
국외근로자공급사업(; 國外勤勞者供給事業)
국외유료직업소개사업(; 國外有料職業紹介事業)
국제기능올림픽대회(; )
귀향여비(; 歸鄕旅費)
규약(; 規約)
균등대우/균등처우(; 均等待遇/均等處遇)
근로감독관(; )
근로감독관(labor inspector; 勤勞監督官)
근로계약(; 勤勞契約)
근로관계(; 勤勞關係)
근로기준법(Labor Standards Act; 勤勞基準法)
근로복지(; 勤勞福祉)
근로복지진흥기금(; 勤勞福祉振興基金)
근로시간(working hours ; hours of work; 勤勞時間)
근로시간의간주(; )
근로여성위원회(Working Women Committee; 勤勞女性委員會)
근로자(; 勤勞者)
근로자공급사업(labor supply service; 勤勞者供給事業)
근로자대표(; 勤勞者代表)
근로자위원(workers member; 勤勞者委員)
근로조건(working condition; 勤勞條件)
급여기초임금일액(; 給與基礎賃金日額)
급여의지급제한(; )
급여징수금(; 給與徵收金)
기능개발센타(; )
기능경기대회(; )
기능올림픽회(skill olympics; )
기능인(craftsman ; skilled worker; 技能人)
기능장(master craftsman; 技能長)
기능장려우수사업체(; )
기능전승지원사업(; )
기숙사(; 寄宿舍)
기술자격검정(skill qualification test; 技術資格檢定)
기업별노동조합(Company Union; 企業別勞動組合)
기준고용율(; 基準雇傭率)
기준기간(; 基準其間)
기준기간연장(; 基準其間延長)
남녀고용평등법(Equal Employment Act; )
남녀동일보수에관한협약(; )
남녀동일임금(; 男女同一賃金)
노동관계(; 勞動關係)
노동위원회(Labor Relations Commission; 勞動委員會)
노동조합(trade union ; labor union; 勞動組合)
노무법인(; 勞務法人)
노사협의회(Labor-Management Council; 勞使協議會)
다기능기술자(poly-technician ; multi-skilled work; 多技能技術者)
단시간근로자(; 短時間勤勞者)
단일노조(; 單一勞組)
단체교섭(collective bargaining; 團體交涉)
단체교섭권한위임(; 團體交涉權限委任)
단체협약(collective bargaining agreement; 團體協約)
당연적용사업(; 當然適用事業)
대기기간(waiting period; 待期其間)
대량고용변동신고(; 大量雇傭變動申告)
명예산업안전감독관(; 名譽産業安全監督官)
명장(; 明匠)
모성보호(maternity protection; 母性保護)
모성보호에관한협약(; )
모집신고필증(; 募集申告畢證)
무료직업소개사업(; )
무재해기록(uninjury record; 無災害記錄)
물적원인(poperty cause; 物的原因)
미국산업위생사협회(ACGIH American Conference of Governmental Industrial Hygienests; )
미지급보험급여(; )
미지급의구직급여(; )
민간자격관리자(; 民間資格管理者)
반환금(; 返還金)
반환명령(; 返還命令)
발암물질(carcinogenic substance; 發癌物質)
법정근로시간(statutory working hours ; legal working hours; 法定勤勞時間)
변형근로시간제(flexible work-hour system ; flexible working; 變形勤勞時間制)
보건관리대행기관(Vicarious health Service organization; 保健管理代行機關)
보건관리자(health manager; 保健管理者)
보건관리자자격(; 保健管理者資格)
보건관리자직무(; 保健管理者 職務)
보건교육(health education; 保健敎育)
보건기준(; 保健基準)
보고사항(matters to be reported; 報告事項)
보수교육(; 補修敎育)
보험가입자(; 保險加入者)
보험관계성립(; 保險關係成立)
보험관계소멸(; 保險關係消滅)
보험급여의지급제한(; )
보험료(; 保險料)
보험사무조합(; 保險事務組合)
부당노동행위(unfair labor practice(s); 不當勞動行爲)
부정수급(; 不正受給)
부정이득의징수(; )
분진작업(dust work; 粉塵作業)
비상시지불(; )
사고(accident, trouble event; 事故)
사고분석(accident analysis; 事故分析)
사내근로복지기금설립절차(; )
사내근로복지기금의용도(; )
사내근로복지기금의해산(; )
사내근로복지기금제도(; )
사망율(; 死亡率)
사망의추정(; )
사업(; )
사업경영담당자(; )
사업내공동직업훈련원(; )
사업내직업훈련(; )
사업의일괄적용제도(; )
사업장(; 事業場)
사업주(employer; 事業主)
사용자(; )
사용자위원(; )
사용중지(; 使用中止)
산업별노조(Industrial Union; )
산업보건(industrial health; 産業保健)
산업보건의(industrial physicians; 産業保健醫)
산업안전(industrial safety; 産業安全)
산업안전보건강조기간(inustrial safety and health month; 産業安全保健强調期間)
산업안전보건법(; 産業安全保健法)
산업안전보건위원회(industrial safety and health commitee; )
산업안전보건정책심의위원회(industrial safety and health policy deliberation committee; 産業安全保健政策審議委員會)
산업안전지도사(; 産業安全指導士)
산업재해(industrial accident; 産業災害)
산업재해발생보고(industrial accident occurring report; )
산업재해보상보험기금(; )
산업재해보상보험심사위원회(; )
산업재해보상보험심의위원회(Industrial Accident Compensation Insurance Deliberation Committee; )
산업재해예방계획(industrial accident preventive plan; 産業災害豫防計劃)
산업재해통계(industrial accident statistics; 産業災害統計)
산재심사청구(; )
산전후휴가(; )
산학협동훈련(; )
상병급여(; )
상병보상년금(; )
상시근로자(; 常時勤勞者)
상임위원(; )
상해(; 傷害)
생리휴가(menstruation leave; 生理休暇)
선택적근로시간제(flex(i) time ; staggered office hours system; )
성희롱(sexual harassment; 性戱弄)
소득기초일수(; )
소정근로시간(; )
소정급여일수(; )
수강장려금(; )
수급권자(; )
수급기간(; )
수급기간연장(; )
신인사제(; 新人事制)
신체장해등급(classified of personal damage; 身體障害等級)
실업급여(unemployment (benefits); )
실업의신고(report of unemployment; )
실업의인정(recognition of unemployment; )
실업인정대상기간(; )
실업인정일(; )
실업자재취직훈련(reemployment training; )
심야수당(; )
안전·보건표지(safety and health mark; 安全保健標識)
안전관리자(safety manager; 安全管理者)
안전담당자(safety charge person; 安全擔當者)
안전보건개선계획(safety and health improvement plan; )
안전보건관리규정(safety and helth management rules; 安全保健管理規程)
안전보건관리책임자(; 安全保健管理責任者)
안전보건교육(safety and health education; 安全保健敎育)
안전보건진단(safety and health diagnosis; 安全保健診斷)
안전보건총괄책임자(; )
안전의식(sefety consciouseness; 安全意識)
야간근로금지/야업금지(; )
야간근로수당(; )
야간근로(night work; )
야근수당(; )
양성훈련(; )
업무상재해(; )
에이전시샵(Agency Shop; )
여성차별철폐협약(; )
연소근로자(child labor ; juvenile labor; )
연장근로(; )
연차휴가(annual leave with pay ; annual paid leave; )
연체금(; )
연합체인노동조합(; )
오픈샵(Open Shop; )
요양급여(medical (care) benefits; )
요양보상(; )
우선지원대상기업(; )
우수지도자(; )
원수급인((primary) contractor; 元受給人)
월차유급휴가(monthly leave with pay ; monthly paid leave; )
위탁모집(; 委託募集)
위탁훈련(; )
위탁훈련실시자(; )
유급휴가훈련(; )
유기사업(; )
유기용제(organic solvent; 有機溶劑)
유기용제중독(organic solvent poisoning; 有機溶劑中毒)
유니온샵(Union Shop; )
유료직업소개사업(pay job placement service; )
유엔여성대회(; )
유족급여(survivor benefit; )
유족보상(survivor compensation; )
유족특별급여(special benefits for survivors; )
유해물질(harmful substance; 有害物質)
유해요인(; )
유해작업도급금지(prohibition of contract of harmful work; 有害作業 都給禁止)
육아시간(nursing hours; )
육아휴직(child care leave ; parental leave; )
육아휴직장려금((bounty for) child-care leave; )
의제가입사업(; )
의제적용사업(; )
이주비(moving allowance; )
이직(job-leaving ; separation; )
인력재배치지원금(; )
일반건강진단(general health diagnoses; 一般健康診斷)
일반건강진단기관(; 一般健康診斷機關)
일반보험요율(; )
일반적구속력(; )
일용근로자(daily worker ; daily hire workers; )
일일취업안내소(; 日日就業案內所)
임금채권우선변제(priority of claim for payment of wages; )
임의가입사업(; )
임의적용사업(; )
임의중재(voluntary mediation; )
임의직업훈련(; )
자격(; )
자체검사(self inspection; 自體檢査)
작업환경관리(working environment management; 作業環境管理)
작업환경측정(working environment measurement; 作業環境測定)
장애인고용부담금(handicapped employment levy; )
장애인고용의무(; )
장애인고용장려금(; )
장애인고용지원금(; )
장애인고용촉진등에 관한법률(; )
장애인직업생활상담원(; )
장해(; )
장해급여(disability benefits; )
장해보상(disability compensation; )
장해특별급여(; )
재고용장려금(bounty for re-employment; )
재택근무(; 在宅 勤務)
재해보상(compensation of industrial injury; 災害補償)
재해원인(accident causes; 災害原因)
재해원인분류(accident causes classification; 災害原因分類)
재해위로금(; )
재해율(accident rate; 災害率)
재해의인적원인(human factor of accident cause; 災害人的原因)
재해인적손실(human loss of accident; 災害人的損失)
재해조사(accident investigation; 災害調査)
적성검사(; 適性檢査)
적응훈련지원금(; )
적합직종(; )
전적(; 轉籍)
전직(; )
전직훈련(; )
전체환기장치(general ventilation deveces; 全體換氣裝置)
전출(; 轉出)
정기건강진단(periodical health diagnoses; 定期健康診斷)
정기점검(periodic inspection; 定期點檢)
정리해고(; )
제조금지물질(prohibitive manufacture substance; 製造禁止物質)
제조허가물질(permissible manufacturing substance; 製造許可物質)
조기재취직수당(; )
조정(mediation; )
조정위원회(; )
조합비일괄공제제도(; )
주휴2일제(; )
주휴제(; )
중간착취의금지(prohibition of intermediary exploitation; )
중대재해(serious accident; 重大災害)
중소기업근로시간단축지원금(; )
중앙노사정협의회(Central Labor-Management Council; )
중재위원회(arbitration (committee); )
증가개산보험료(; )
지급정지(; )
지급중지(; )
지방고용심의회(; 地方雇傭審議會)
지역고용촉진지원금(subsidy for regional employment promotion; )
지역적구속력(; )
직무분석(job analysis; 職務分析)
직업(; 職業)
직업능력개발사업(; )
직업능력개발수당(; )
직업병(occupational disease; 職業病)
직업분류(occupational classification; 職業分類)
직업상담(job referral; 職業相談)
직업선택의 자유(freedom to choose and change ones occupation; 職業選擇-自由)
직업소개(employment placement; 職業紹介)
직업안정기관(employment security organization; 職業安定機關)
직업안정법(Employment Security Act; 職業安定法)
직업재활(vocational rehabilitation; )
직업적발달(Career development; 職業的發達)
직업적성(vocational aptitude; 職業適性)
직업적응(Adjustment; 職業適應)
직업전환훈련지원금(subsidy for job conversion training; )
직업정보(job information; 職業情報)
직업정보제공사업(job information business; )
직업지도(vocational guidance; 職業指導)
직업훈련(vocational training; )
직업훈련법인(; )
직업훈련시설에대한지원(; )
직업훈련촉진기금(vocational training promotion fund; )
직장보육시설설치비용융자(; )
직장보육시설지원금(subsidy for workplace childcare center; )
직접모집(; 直接募集)
직접불(; 直接拂)
직접비(direct cost; 直接費)
직접원인(direct cause; 直接原因)
직종(; 職種)
직종별노동조합(Craft Union; )
진동(vibration; 振動)
진폐건강진단(pneumoconiosis health examination; 塵肺健康診斷)
진폐근로자의평균임금산정특례(; )
진폐심의위원회(Pneumoconiosis Deliberation Committee; 塵肺審議委員會)
집체훈련(; )
징계(discipline; )
징계해고(disciplinary dismissal; )
창업교육훈련지원금(subsidy for vocational training of business start-up; )
채용(hiring ; selection; 採用)
채용장려금(bounty for active recruitment; )
체납처분(; )
총공사금액(; )
총공사실적(; )
최저보상기준액(; )
최저임금심의위원회(; )
최저임금액(minimum wage; )
최저임금의결정(; )
최저임금의결정기준(; )
최저임금의적용제외(; )
최저임금제도(minimum wage (system); )
추가징수(; )
취직촉진수당(employment promotion allowance; )
코스별관리(; )
클로우즈드샵(Closed Shop; )
탄력적근로시간제(; )
통화불의원칙(; )
퇴직공제금(; 退職共濟金)
퇴직금(retirement pay ; severance pay; )
퇴직금중간정산제도(; )
퇴직연금보험제도(; )
특별안전교육(special safety education; 特別安全敎育)
특수건강진단(special health diagnoses; 特殊健康診斷)
특수건강진단기관(special medical examination service; 特殊健康診斷機關)
특수화학설비(special chemical facilities; 特殊化學設備)
표준안전관리비(safety management expenses; 標準安全管理費)
피보험기간(; )
피보험단위기간(unit period of insurance; )
양도소득세(讓渡所得稅; capital gain tax)
고소의 추완(; )
친고죄에 있어서 고소는 공소의 유효요건이므로, 공소제기시에 고소가 존재하지 않으면 안된다. 따라서 공소제기후에 고소가 추완되더라도 공소는 역시 무효이고 반드시 공소를 기각하지 않으면 안된다고 하는 것이 종래의 판례이다.
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