출산장려를 위한 주택 취득세 감면제도의 문제점과 개선방안

최임수(Choi, Im-Soo) 한국국제회계학회 2020 국제회계연구 Vol.0 No.94

[연구목적] 본 연구의 목적은 신혼부부가 생애최초로 주택을 취득하는 경우 취득세를 감면해주는 제도의 실효성 확보방안을 제시하는 데 있다. [연구방법] 지방세특례제한법 제36조의2에 의한 2019년 취득세 감면현황, 2019년 전국 아파트 거래현황 및 각종 문헌을 검토하여 분석한다. [연구결과] 첫째, 기준 취득가액과 세액감면율의 상향조정이 필요하다. 2019년 이 제도를 처음 시행한 이후로 부동산 가격이 급등하였고, 지난 1년간 취득세 감면실적이 예상액보다 상대적으로 적어, 정책의 실효성을 담보할 수 있도록 시장여건 등을 반영할 것을 제안하였다. 둘째, 기준면적에 대한 정책대상자의 선호수준을 반영해야 한다. 신혼부부가 생애최초로 이용한 주택의 사용면적의 현황, 선호하는 면적 및 아파트 거래현황을 반영하여, 전용면적의 기준을 현행보다 상향할 것을 제시하였다. 셋째, 일몰연장을 지속적으로 하고, 일몰주기는 장기적인 관점에서 검토해야 한다. 신혼부부의 주거안정이라는 정책목표를 달성하기 위해서는 정책의 시차를 고려하여 이 제도를 계속 존치할 것과 감면주기를 최대한 장기로 정할 것을 제시하였다. [연구의 시사점] 본 연구는 신혼부부 생애최초 주택 취득세 감면제도의 실효성이 낮은 이유를 확인하였고, 정책입안자에게 그 개선을 위한 방안을 구체적으로 제시했다는 공헌점이 있다. [Purpose] The purpose of this study is on presenting effectiveness procurement plans of the system for reducing acquisition taxes when a newlywed couple purchases their first home. [Methodology] Acquisition tax reduction status in 2019 under Article 39-2 of Restriction of Special Local Taxation Act, apartment house transaction status in 2019 and various literatures are reviewed and analyzed. [Findings] First, it is necessary to upward adjust the base acquisition price and tax reduction rate. Since this system was first implemented in 2019, real estate prices increased significantly, and because the acquisition tax reduction was relatively lower than expected over the past year, it is proposed to reflect market conditions, etc. to guarantee the effectiveness of policies. Second, the preference levels of policy targets on the base area should be reflected. The current status of used area of homes that newlyweds use for the first time in their married lives, preferred area, and apartment transaction conditions were reflected to suggest that the standards for exclusive area should be upward adjusted. Third, sunset should be extended continuously and the sunset cycle should be reviewed from a long-term perspective. In order to achieve the policy goal of housing stability for newlyweds, policy lags should be considered and this should be kept in existence, while setting it in the longest term possible. [Implications] This study makes contributions in the respect that the reasons for low effect of acquisition tax reduction system for the first-time home of newlyweds are identified and that the methods for improvement are suggested in detail to the policy maker.

산업체와 학생의 세무학 교육 인식 비교-K대학의 사례

최임수(Im-Soo Choi) 한국산업융합학회 2010 한국산업융합학회 논문집 Vol.13 No.3

This study analyzes the difference of perspectives between companies and students for tax science education in order to present plans to enhance the efficiencies of tax science education. Analyses were made on a total of 93 subjects composed of companies and seniors majoring in tax science at the department of taxation in K University. After analyzing the perspectives on the need for the current curriculum, there was no difference in the overall average between companies and students. For the need for revising the education course, there was a difference in perspective between the two groups at about 1%. There was no difference between the groups for perception on theoretical, lab and on-site experience education, but there was a high difference from the current education course for its perception level. For certification instructions there was a noticeable difference between companies and students at about 1%, and companies responded that guidance on computerized taxation accounting was needed, while students stated that they needed guidance on financial administrator certification. In brief, the significance of this study is that it shows that in order to enhance the efficiency of education on tax sciences, the rapidly changing educational environment must be reflected, and the demands of companies and students.

세무조사제도의 개선에 대한 납세자와 과세당국간의 인식 차이

최임수(Im Soo Choi) 한국경영학회 2009 한국경영학회 통합학술발표논문집 Vol.2009 No.08

고품질 다수성 직파재배적성 신품종 ‘청담벼’

최임수(Im-Soo Choi),강경호(Kyung-Ho Kang),정오영(O-Young Jeong),정응기(Eung-Gi Jeong),조영찬(Young-Chan Cho),김연규(Yeon-Gyu Kim),김명기(Myeong-Ki Kim),오명규(Myeong-Gyu O),최인배(In-Bea Choi),전용희(Yong-Hee Jeon),원용재(Young-Jae W 한국육종학회 2011 한국육종학회지 Vol.43 No.6

‘Cheongdam’ is a japonica rice variety developed from a cross between SR19200-HB826-34, a line of good germination ability and shoot emergence at low temperature and Juanbyeo, good quality and direct-seeding adaptable cultivar by the rice breeding team of National Institute of Crop Science, RDA in 2006. This variety has 153 days of total growth duration from seeding to maturity in direct-seeding, and 160 days of growth duration from seeding to maturity in transplanting. This is erect plant type with culm length of 74 cm, thick culm, and green leaves. It has large panicle shape with 126 and 140 spikelets per panicle in direct-seeding and transplanting, respectively. Milled rice is transluscent and medium in grain size of non-glutinous endosperm. This variety is susceptible to leaf and neck blast, bacterial blight, stripe virus disease and brown planthopper. The yield potential of ‘Cheongdam’ is 5.84 MT/ha at ordinary transplanting culture and 5.62 MT/ha and 5.89 MT/ha at wet direct-seeding and dry direct-seeding cultures, respectively in the local adaptability test for three years. ‘Cheongdam’ would be adaptable to middle and southern plain of Korea for direct-seeding culture and transplanting rice culture. ‘청담’은 중부지방 적응 중생 직파적성 품종을 육성할 목적으로 SR19200-HB826-34와 ‘주안벼’를 인공교배하여 2003년에 SR22320-3-4-1-2-1을 ‘수원498호’로 계통명을 2004년부 터 2006년까지 3년간 지역적응시험을 실시한 결과, 그 우수성이 인정되어 2006년 12월 직무육성 신품종 선정위원회에서 국가목록등재품종으로 선정됨과 동시에 ‘청담’으로 명명 하였는바, 그 주요 특성을 요약하면 다음과 같다. 1. ‘청담’의 평균출수기는 직파재배에서 8월 14일경으로 ‘주안벼’와 같은 중생종이다. 2. 간장이 74 cm정도로 줄기가 굵고 강인하여 도복에 비교적 잘 견디고 평균 수당립수는 직파에서 126개로 이삭이 큰 수중형이다. 3. 도열병, 흰잎마름병, 바이러스병 및 멸구류와 매미충에 대해 약하다. 4. 저온 출아성이 비교적 좋으며 장해형 내냉성은 중강정도이다. 5. ‘청담’은 현미천립중은 21.1 g인 중립종이고, 도정관련 특성이 우수하며, 특히 백미완전립율이 ‘주안벼’보다 우수하다. 6. 쌀 수량은 지역적응시험의 담수직파재배에서 5.62 MT/ ha, 건답직파에서 5.89 MT/ha로 평균 5.76 MT/ha의 수량성을 보여 ‘주안벼’ 대비 5% 증수되었고, 이앙재배에서 5.84 MT/ha로 ‘화성벼’보다 8% 증수되었다. 7. ‘청담’은 중부 및 남부 평야지에 알맞다.

수업효율성요인에 대한 학습자의 인식: 세무회계전공자를 중심으로

최임수 ( Im Soo Choi ) 한국회계정책학회 2004 회계와 정책연구 Vol.9 No.2

소상공인 임차인 지원을 위한 착한임대인 세액공제제도의 쟁점 및 개선방안에 관한 연구

최임수(Im-Soo Choi) 한국산학기술학회 2021 한국산학기술학회논문지 Vol.22 No.12

본 연구에서는 코로나19로 어려움에 처한 소상공인 임차인을 지원하기 위한 착한임대인 세액공제제도의 법률규정과 착한임대인 운동의 참여 현황을 살펴보았다. 또한 이 제도의 주요 쟁점을 검토한 후 개선방안을 제시하였다. 착한임대인 세액공제는 임대료 인하액의 일정률을 소득세나 법인세에서 공제하는 제도로, 같은 금액의 임대료를 인하할지라도 공제율을 확대하는 경우 조세혜택이 더 많이 부여됨을 확인하였다. 2020년 착한임대인 세액공제를 신청한 임대인은 103,956명으로, 개인사업자가 95.59%를 차지한 반면에 법인사업자는 4.41%를 보였다. 2020년 소상공인이 많이 이용하는 소규모상가의 중대형상가에 대한 공실률과 임대료의 비중은 2019년 같은 분기에 비해 상대적으로 높았다. 임대인의 소득에 대한 한계세율이 사례의 40%와 같이 높은 경우에는 소득의 역전현상이 일어나고, 임대인의 자발적인 참여와 일몰규정에도 한계가 존재함을 확인하였다. 이러한 점을 고려하여 소상공인 임차인이 재난으로 위기에 처할 경우 지원의 시급성, 불가피성 및 신속성을 감안하여 직접지원 등과 함께 임대료 인하의 혜택을 받을 수 있도록 착한임대인 세액공제 제도를 개선하여 항구화하는 방안을 제시하였으며, 착한임대인 운동이 K-상생협력 운동으로 발전되기를 기대한다. This study examined the legal regulations of the Good Landlord Tax Credit (GLTC) for supporting small businesses experiencing COVID-19-related difficulties and the participation of such businesses in the Good Landlord Movement (GLM). After reviewing the main issues of this system, improvement plans were suggested. The GLTC is a system of deducting parts of the discounted lease from income taxes or corporate taxes. This system was more beneficial in taxes while expanding deduction rates even with discounting lease fees from the same amount. One hundred three thousand nine hundred fifty-six landlords applied for GLTC in 2020, and 95.59% were sole proprietors, and 4.41% were corporate entrepreneurs. The vacancy rate and lease fees for medium to large shopping arcades of small arcades, most often used by small business owners, were higher in any quarter of 2020 than the corresponding quarter in 2019. When the marginal tax rate is high, around 40%, as shown in the case of income of the landlord, there was a reversal of income. It was also found that there were limitations in the voluntary participation of landlords and the sunset regulations. Considering this, if small business tenants face crises due to disasters, plans to improve the GLTC system for perpetuation were presented. Hence, small business tenants may receive lease discount benefits together with direct support considering the urgency, inevitability, and timeliness of support. Furthermore, it is hoped that the GLM will develop into a K-win-win cooperation movement.

효율적 회계교육: 교수학습방법을 중심으로

최임수 ( Choi¸ Im-soo ) 한국회계정책학회 2005 회계와 정책연구 Vol.10 No.2

본 연구의 목적은 우리나라 대학의 회계교육을 담당하는 교수를 대상으로 회계 교수학습방법의 실태를 분석하고 이를 통하여 우리나라 회계교육의 개선 방안을 제시하는데 있다.회계분야에 관계없이 실제로 적용한 교수학습방법에서 1순위로 강의식 수업이, 2순위로 사례 제시 및 풀이 수업을 적용한 것으로 나타났으나, 이상적 교수학습방법에서 1순위로 사례 제시 및 풀이 수업이, 2순위로 강의식 수업이 필요한 것으로 분석되었다.회계교육의 개선을 위해 첫째, 학생들이 스스로 학습하는 능력(learning to learn)을 키울 수 있도록 사례 제시 및 풀이 수업을 강화하여야 한다. 둘째, 사례 제시 및 풀이 수업을 주된 교수학습방법으로 하고 여기에 강의식 수업을 적절하게 병용하여야 한다. 셋째, 쌍방향 수업이 되도록 토론 수업, 발표 수업 및 프로젝트식 수업 등을 도입함으로써 학생 중심의 수업을 도모하여야 한다.본 연구는 회계교육 환경의 변화로 인하여 필요로 하는 회계교육의 개선방안을 실증적인 결과에 기초하여 제시했다는 데 그 의의가 있다. The circumstantial changes in accounting education raised several problems. One of the serious problems is that the number of accounting students has dwindled significantly. And the changes in accounting education offer accounting professors experience their attitudinal change and make accounting professors improve their teaching-learning methods.The objective of this study is to suggest directions for improvement of accounting education in newly changed accounting environments.According to an empirical analysis, directions to improve accounting education can be summarized as follows :(1) Accounting professors should adopt case-study rather than traditional lecture method to foster learning to learn, to think, and to be creative.(2) Both case-study and lecture method should be utilized to improve effectiveness of instruction.(3) Discussion-based classes, students presentations, and projects, etc. should be adopted to accomplish customer-oriented accounting education and to motivate students to adapt to a dynamic environment.These results imply that it is necessary for accounting professors to shift paradigm for teaching-learning methods and to change instructional approaches that are called upon to actively engage students, not only to learn accounting, but to provide know-how to their learning to the accounting field.

중생 복합내병성 고품질 벼 ‘청운’

최임수(Im-Soo Choi),조영찬(Young-Chan Cho),원용재(Yong-Jae Won),김명기(Myeong-Ki Kim),이점호(Jeom-Ho Lee),이정희(Jeong-Heui Lee),양창인(Chang-Ihn Yang),김연규(Yeon-Gyu Kim),김정주(Jeong-Ju Kim),신영섭(Young-Seop Shin),백만기(Man-Kee 한국육종학회 2015 한국육종학회지 Vol.47 No.2

The ‘Cheongun’ is a rice variety derived from a cross between ‘Suweon462’ which has translucent milled rice and medium maturity and ‘Milyang192’ that the elite line has a bacterial blight resistance and mid-late maturing property by the rice breeding team at NICS, RDA in 2012. The heading date of ‘Cheongun’ is August 13 and five days later than check variety, ‘Hwaseong’. It has 87 cm of culm length and 114 spikelets per panicle. It showed weaker cold tolerance than that of ‘Hwaseong’ while exposed to cold stress. ‘Cheongun’ showed resistance to blast disease, K1, K2 and K3 race of bacterial blight and stripe virus, but susceptible to K3a race, other viruses and planthoppers. The milled rice of this variety exhibits translucent, clear non-glutinous endosperm and short grain shape. It has similar protein content (6.7%) and amylose content (19.5%) to that of ‘Hwaseong’. ‘Cheongun’ showed better palatability index of cooked rice than that of ‘Hwaseong’. Its milled rice recovery rate is similar to those of ‘Hwaseong’. However, whole grain rate of milled rice is higher than that of ‘Hwaseong’. ‘Cheongun’ has 4.98 MT/ha of milled rice productivity in ordinary cultivation. ‘Cheongun’ could be adaptable to the middle plain area in Korea(Registration No. 5114).

납세자의 태도 및 인식에 관한 연구

최임수(Im Soo Choi),김복구(Bok Goo Kim) 한국산학경영학회 1997 산학경영연구 Vol.10 No.-

N/A

系統育種, 集團育種 및 單粒系統育種法에 의해 育成된 벼 系統의 收量性 比較

Hak Soo Suh(徐學洙),Im Soo Choi(崔林守),You Chun Song(宋裕千) 한국육종학회 1991 한국육종학회지 Vol.23 No.2

The study was carried out to compare the pedigree, bulk and single seed descent(SSD) methods in rice breeding. Three selection methods were applied from F₂ to F₅ generations of the cross between line 3377 and Gayabyeo. Yield and yield components of the F₆ lines bred by the three methods were compared. No differences in numbers of panicles per hill, numbers of florets per panicle and 1,000 grain weight of the lines from pedigree and SSD methods were found, however, the three components were lower in bulk method than in pedigree and SSD methods. There was no difference in percent of filled grains in the three methods. Grain yields from pedigree and SSD methods were higher than that from bulk method, and no difference was found in the lines from pedigree and SSD methods.