Jin, Kim Yong. “THE TAX TREATMENT OF COOPERATIVES IN KOREA:A LACK OF CONSIDERATION OF COOPERATIVES’ STRUCTURAL CHARACTERISTICSAND SUGGESTIONS FOR IMPROVEMENT”. International Journal of Cooperative Law, no. 4 (August 22, 2025): 313–348. Accessed September 10, 2025. https://pes.edu.pl/index.php/ijcl/article/view/49.