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외국인 투자기업의 조세회피에 관한 연구 -해외 관계사 내부거래를 중심으로-
이영한 ( Young Han Lee ),손성규 ( Sung Kyu Sohn ),최원욱 ( Won Wook Choi ) 한국회계학회 2006 회계학연구 Vol.31 No.3
본 연구는 외국인 투자기업에 의해 행해지는 이전가격을 이용한 조세회피행태를 분석하였다. 이전가격 조세회피행태를 분석하기 위해 해외 관계사 내부거래 비중과 매출총이익률 괴리도와의 관련성을 분석하였다. 매출총이익률 괴리도는 매출총이익률에서 독립된 제3자간 거래 적용 매출총이익률을 차감한 것으로 이때 독립된 제3자간 거래 적용 매출총이익률은 표본기업과 동일 산업에 속하는 기업들의 매출총이익률 중위수로 설정하였다. 분석결과 해외 관계사 내부거래 비중과 매출총이익률 괴리도는 유의한 음의 관련성을 보였다. 그리고 외국인 투자기업의 조세회피 정도는 정상가격의 파악가능성에 따라 차이가 있을 것으로 예상되어 제조업 외국인 투자기업과 도소매업 외국인 투자기업의 조세회피 정도를 비교분석한 결과 제조업 외국인 투자기업의 경우 이전가격 조세회피의 정도가 더 큰 것으로 나타났다. 또한, 단기투자수익 극대화를 목적으로 하는 금융기관 투자자가 투자한 외국인 투자기업과 경영전략적 차원에서 해외자회사를 설치하는 연관산업 투자자는 조세회피 정도에 차이가 있을 것으로 생각되어 분석을 시행한 결과 연관산업 투자자가 투자한 외국인 투자기업의 경우가 이전가격 조세회피의 정도가 더 큰 것으로 나타났다. Tax avoidance or tax evasionin international transactions have occupied the attention of the tax authorities for along time. Furthermore, the recent increase in the international transaction volume makes it more important than ever before. However preceding empirical studies on this issue are rare in Korea. This is an empirical study onthe tax avoidance of Foreign-controlled companies (hereafter FCCs). The analysis covers the tax avoidance history of FCCs from 2001 to 2004 when the Enforcement Decree of the Adjustment of International Taxes Act was validated and after the regulation on foreign direct investment was abolished. We analyzed FCCs` tax avoidance behavior by transfer price. FCCs tend to reduce their taxable income by manipulating the transfer price in internal transactions with overseas affiliates because generally FCCs had heavy internal transactions with overseas affiliates. We analyzed the relationship between the internal transaction weight and the gross margin alienation degree(DIFGR) to observe FCCs` tax avoidance behavior. The gross margin alienation degree(DIFGR) is a measurement where the gross margin of sample FCC is subtracted by the arm`s length transaction margin. The arm`s length transaction margin is applied by the median gross margin of firms which were in the same industry as the sample FCCs. The result showed that the internal transaction weight negatively relates to gross margin alienation degree. Table 5 provides a comparison of profitabilities by offshore related party sale portions in total sale. Consistent with our expectations, The FCCs with heavier internal sale transactions show the lower gross margin and DIFGR. but in thecase of internal purchase transactions, it didn`t show a clear result. We also examined whether FCCs` tax avoidance behavior using transfer price would vary according to the industry of FCCs and foreign investor type. We expected that the tax avoidance behavior of FCCs hich functioned as a manufacturing base of multinational enterprises (hereafter MNEs) would be different from that of FCCs which functioned as sales and marketing bases of MNEs. Therefore,I compared the tax avoidance degree between FCCs in the manufacturing industry and the wholesale & retail industry. The result showed that FCCs in the manufacturing industry showed more tax avoidance behavior than in the wholesale and retail industry. The regression estimates in Table 8 present evidence consistent with our expectation. We find the RSALERATIO (Offshore Internal Transaction Sale / Total Sale) and RPURCHRATIO (Offshore Internal Transaction Purchase / Total Cost of Good Solds) coefficients are negative and significantly less than zero in the manufacture FCCs group. But those coefficients aren`t negative in the wholesale & retail group. In addition, we expected that FCCs invested in by financial institution investors who focus on short-term maximum gain have different tax incentives from FCCs invested in by related industry investors. Because FCCs investedin by related industry investors establish their oversea ffiliates for total company strategy. Therefore, we compared the tax avoidance degree between FCCs invested in by financial institution investors and FCCs invested inby related industry investor. The result showed that FCCs invested by financial institution investors showedless tax avoidance behavior than FCCs invested in by related industry investor. The regression estimates in Table 9 also present evidence consistent with our expectation. We find the RSALERATIO and RPURCHRATIO coefficients are negative and significantly less than zero in FCCs invested by related industry investor group. but that coefficient is not negative in FCCs invested by financial institution investor. We look forward to these findings providing useful information on understanding tax avoidances of FCCs and FCCs characteristic effects on tax avoidance behaviors.
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이영인(YI Lee),엄기명(KM Um),권장연(JY Kwon),한상원(SW Han),차동수(DS Cha),김대현(TH Kim),조미연(MY Cho) 대한산부인과학회 1992 Obstetrics & Gynecology Science Vol.35 No.10
Papillary serous carcinoma of the peritoneum, though biologically and histologically similar to papillary serous carcinoma of the ovary and malignant mesothelioma, is a distinct clinicopathologic entity and should be classificed as a distinct carcinoma separate from the other two for the differences in the response to therapentic intravention and prognosis. We have experienced a case of papillary serous carcinoma of the peritoneum and it is presented with brief review.
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조세유인과 비조세유인이 기업의 외부감사인 제공 세무서비스 구매의사결정에 미치는 영향
이영한 ( Young Han Lee ),윤성만 ( Sung Man Yoon ) 한국회계학회 2011 會計學硏究 Vol.36 No.2
최근 국제회계사연맹(IFAC)에서는 외부감사인이 피감사인에게 감사서비스와 함께 제공하는 특정 세무서비스를 제한하는 윤리규정을 신설하였다. 특히 세액산출, 세무계획 수립, 세무자문 및 세무분쟁 해결 지원 등 재무제표에 중대한 영향을 미치는 경우에는 안전장치가 없어 심각한 독립성 훼손위험을 발생시킨다는 점을 강조하고 있다. 이러한 시점에서 경영자가 외부감사인으로부터 세무서비스를 구매하는 의사결정과정에서 효율적인 세무계획을 위한 유인과 감사인의 외관상 독립성을 강화하기 위한 비조세유인을 고려하는지를 검증할 필요가 있다. 효율적인 세무계획(effective tax planning)을 위해 경영자는 외부감사인으로부터 세무서비스를 구매하는 의사결정과정에서부터 조세비용과 비조세비용 모두를 고려해야 한다. 즉, 조세부담을 줄이기 위한 비용과 이해관계자들에게 외부감사인의 외관상 독립성을 인식시키기 위한 비용을 고려하여 외부감사인의 세무서비스를 구매할 것인지를 결정해야 한다. 조세부담이 큰 기업의 경영자는 이를 효율적으로 절감하기 위해 외부감사인이 제공하는 세무서비스를 구매할 유인이 강하게 작용할 것이며, 감사인의 외관상 독립성을 이해관계자들에게 인식시키기 위해 비조세유인이 강하게 작용하여, 오히려 외부감사인의 세무서비스를 구매할 유인이 약하게 작용할 것이라는 연구가설을 설정하였다. 또한 거래상대방인 외부감사인의 감사품질수준과 chinese-wall의 정도가 이러한 경영자의 조세유인과 비조세유인에 영향을 미칠 것으로 예상하였다. 본 연구는 당기의 외부감사인으로부터 세무서비스 구매여부로 하는 이분형변수를 종속변수로 하고, 조세유인변수와 비조세유인변수를 독립변수로 하는 Logistic회귀분석을 통해 분석하였으며, 분석결과는 다음과 같다. 먼저 1)조세유인의 대용변수인 한계세율이 높은 경영자일수록 외부감사인으로부터 세무서비스를 구매할 가능성이 큰 것으로 나타났다. 이러한 현상은 조세순응(tax compliance)성격의 서비스보다는 세무계획(tax planning)성격의 서비스에서 확연하게 나타났다. 따라서 조세부담이 큰 기업일수록 감사분야와 세무분야 간의 지식이전효과(knowledge spillover between audit and tax perspective)를 발생시켜 효율적으로 조세부담을 줄이기 위해 외부감사인에게서 세무서비스를 구매한다는 것으로 해석된다. 또한 2)비조세유인 측면에서 경영자의 소유지분율이 클수록, 부채비율이 낮을수록 그리고 기업규모가 작을수록 외부감사인으로부터 세무서비스를 구매할 가능성이 크다는 것을 보여주고 있다. 이러한 결과는 외부주주, 채권자 및 외부기관 등에 대하여 감사인의 외관상 독립성 수준이 높다는 것을 인식시키기 위해 오히려 외부감사인에게서 세무서비스를 구매하지 않는다는 것으로 해석될 수 있다. 또한 3)유인들 간의 상대적 영향의 크기를 비교한 결과, 감사인으로부터 세무계획성격의 세무서비스(세무전략, 세무자문, 불복청구 등 대리 및 기타)를 구매하는 의사결정과정에서 조세유인, 부채비율, 기업규모 및 경영자소유지분율 순으로 작용하고 있음을 확인할 수 있었다. Recently, IFAC(International Federation of Accountants) has revised Auditor Ethics Code including regulation of auditor-provided specific tax services. Performing certain tax services creates self-review and advocacy threats to independence. Also this code make examples of tax services as tax return preparation, tax calculations for the purpose of preparing the accounting entries, tax planning and other tax advisory services, and assistance in the resolution of tax disputes. So the range of tax services that auditor may serve his/her client can be narrow. It is proper time to evaluate the effects of tax and nontax motivated incentives on manager`s decisionmaking of purchasing external auditor-provided tax services. The purpose of this study is to investigate whether tax and nontax incentives affect manager`s decision-making process of purchasing tax services from current auditor. Because managers should consider all costs such as tax and nontax costs for effective tax-planning(Scholes and Wolfson 1992), It is in a dilemma for them to make a decision of purchasing auditor-provided tax services in tax and nontax perspective. In this point, This study is the first step to investigate manager`s behavior in the selection process of tax agent in order to come true tax and financial reporting objectives. We hypothesize that managers have incentives to purchase auditor-provided tax services in order effectively to reduce tax burden, by improving auditor`s knowledge spillover effect between audit and tax perspectives, and in order to make the interested parties, such as external shareholders, creditors and government authorities etc., perception of higher auditor`s independence in appearance(agency costs). Additionally, we expect that auditor, service transaction parties, makes effects on these incentives of manager`s purchasing of tax service because of audit quality and chinese-wall between audit and tax department in the audit firm. To test our hypotheses, we conduct logistic regressions of dummy variables on the left-hand side, and tax incentive variable(MTR) and nontax incentives(OWN, LEV, and SIZE) as independent variables. Also we collect tax service data categorized by tax compliance services(tax return, tax adjustment) and tax planning services(tax advise, tax strategies, tax claim and tax education etc.)from DART system of FSS. The results of the logistic regression show that MTR variable significantly increases the frequency of purchasing auditor-provided tax services(especially, tax planning including tax-strategy, tax advice, tax claim and education etc). And OWN, LEV and SIZE statistically significantly effect on purchasing these services. These results support our expectation that managers have strong incentives to purchase auditorprovided tax services as their company`s tax burden and not to purchase these services in order to show higher auditor`s independence in appearance. Finally, managers employing big auditors have no incentives that they purchase auditor-provided tax services due to higher audit quality and to maintain specific level of the chinese-wall. This result reassure that Big auditors already have been perceived by market participants that big auditors have higher audit quality and strong chinese-wall. Finally managers have only tax incentive to conduct effective tax planning by purchasing auditor-provided tax planning services. This paper makes contribution to provide empirical evidences and political implications about auditor-provided tax services to KICPA and tax authorities preparing to adopt new Auditor Ethics Code.
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