Course model and main subject features
Course model and main subject features
We will introduce the course model and features of the main subjects of Graduate School of Law Department of Business Law.
Course model
*The course model introduced here is just an example.
Features of Major Subjects
Master's Program in Tax Law
| Subject Name | Features |
| Research & Writing | This course will teach students how to research legal information necessary as the foundation for legal research, basic knowledge about legal precedents and academic theories, etiquette for writing legal papers, etc., and will teach them how to write legal papers. |
| debate | Using tax law precedents as material, students will learn a series of legal techniques in a debate format, including constructing arguments from the standpoints of both the taxpayer and the taxation authority, asking questions about the opposing side's arguments and answering questions from the opposing side, and summarizing them in a closing argument, thereby developing legal thinking skills and how to put them into practice. |
| Income Tax Law | Based on the interpretation of private law on which the Income Tax Act is based, this course aims to understand the logic behind private law and tax law using cases related to the Income Tax Act in order to be able to discover higher-level interpretation guidelines that integrate private law and tax law in the Income Tax Act. |
| Corporate Tax Law | This course will teach basic issues and knowledge regarding the interpretation and application of the main substantive provisions of the Corporation Tax Law, and through the examination of relevant court cases, students will acquire the ability to apply tax law to specific cases and solve problems. |
| Consumption Tax Law | This course provides a practical overview of the consumption tax law system, and aims to provide a legal understanding of its basic concepts and to acquire the legal foundations for analyzing and resolving legal issues related to consumption tax. |
| Tax Procedure Law I | This course will focus on the National Tax General Law, which is the basic law for tax administration procedures, and will focus on tax finalization procedures (excluding appeals and tax litigation). Students will also gain an understanding of tax finalization procedures and related systems under the self-assessment system, and acquire legal response skills. |
| Tax Precedents and Case Studies I and II | Using important basic precedents published in "100 Selected Tax Cases" and the latest important precedents that have not been published, the reporter will create a summary of the case in charge and make a case report. In a small-group exercise format, through case reports and question-and-answer sessions with students and faculty, students will learn how to examine precedents and cases and improve their paper writing skills. |
| Research Guidance Seminar I & II | This is an exercise for writing a master's thesis. By listening to other graduate students' reports on their thesis writing and the process, students can simultaneously learn about their own topic selection, the structure and writing of their thesis, and compare them with others. |