從舉證責任分配析論稅務違章之主觀要件【月旦時論】 Analysis of the Subjective Elements of Tax Violations from Distribution of the Burden of Proof
以受益人死亡為信託消滅事由信託期間的認定──以遺產及贈與價值的計算為中心【月旦時論】 Determining the Trust Period Based on the Death of the Beneficiary as the Cause for Trust Termination: Focusing on the Calculation of Estate and Gift Values
父母分別申報綜合所得稅時子女免稅額之分配問題──臺北高等行政法院111年度簡上字第17號判決見解釋評【學習式判解評析】 The Issue of Allocating the Child Exemption When Parents File Separate Income Tax Returns: Analysis and Interpretation of the Taipei High Administrative Court's 2022 Decision (Case No. Jian-Shang No. 17)
