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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)
관습(; )
한 사회내부에 역사적으로 발생하여 계속 반복됨으로써 널리 승인되어 있는 사실적인 행위양식. 관습이 사회의 법적 확신에 의하여 지지되어서 일종의 법적 규범력을 가지기에 이르면 관습법이 되고, 그러한 정도에까지 이르지 못한 것을 사실인 관습이라 한다.
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