건설사업과 경제적 실질 우선 원칙 : 시행사와 시공사 관계를 중심으로

한승엽,전홍준,박재환 한국회계학회 2022 회계저널 Vol.31 No.1

Substance-over-form principle is one of the key foundations in accounting which mandates firms to follow economic substance of transactions rather than legal form of those transactions when the two are inconsistent. Under the principle-based IFRS system where managerial discretion is widely allowed, the importance of substance-over-form principle is more emphasized. In this study, we analyze the economic substance of project financing-based development business and discusses related accounting issues, a model which becomes prevalent in the Korean construction industry. In a project financing business, developers and construction firms are distinct in their roles and responsibilities from a legal perspective; the role and responsibility of the former are broad in relation with overall business operation (e.g., designing a development project at the initial stage, financing, purchasing land for development, proceeding administrative procedures, contracting with a construction firm, and selling), while those of the latter are restricted only to construction. In reality, however, such distinction is often blurred due to various considerations (e.g., payment guarantee of construction firms against developers’ default cases). As a result, some construction firms are suspected to report their financial information simply based on a construction contract (i.e., legal form) without economic substance of the contract properly considered. Using an audit review case on construction firm A, we show it is likely that despite a construction contract (i.e., legal form) with a developer, the construction firm had actively managed the entire development project from an economic perspective (just as its own development project). Our argument is primarily based on the fact that the construction firm and the developer are in special relation (i.e., related parties) despite no explicit ownership between the two entities. Further, the construction firm provides payment guarantee against the developer’s potential default cases and is closely involved in various key decision-makings of the project. As such, if a developer is legally independent but under the de facto control of a construction firm, it is important to carefully review the following accounting issues. First of all, a construction firm should consider consolidating a developer in financial reporting. A construction firm needs to incorporate all circumstances and facts beyond a simple equity relationship in deciding whether to possess controlling power over a developer. Second, two disclosure issues may follow when a developer is not consolidated as a result of the first consideration. Since a construction firm generally provides credit enhancing services to a developer (e.g., payment guarantee) in a project financing-based business model, contingent liabilities may be required to be recognized. In addition, if those in a keen relation with the owner of a construction firm (e.g., relatives, executives, and employees) work for a developer, they may fall under related parties by the relevant accounting standards. Hence, contingent liabilities, related party transactions, or both, if any, should be properly disclosed in the footnote. Third, another consideration, when a developer is not consolidated, is impairment that can occur as a developer’ business risk is passed on to a construction firm. The direct subject bearing such business risk is a developer who manages overall business operation, but if the project goes unsuccessful, receivables of a construction firm may not be fully collectable. Therefore, when evaluating receivables, the probability of a developer’s default needs to be taken into account so that construction firm’s profits and equity are not overstated. Finally, from interviews with industry experts, this study illustrates distinct characteristics of a developer run by a construction firm which are summarized as follows: i) special relationship between a deve... 회계는 경제적 거래나 현상의 법적 외형이 경제적 실질과 상이한 경우 경제적 실질에 따라 회계처리토록 하는 경제적 실질 우선 원칙을 기본으로 한다. 특히, 원칙중심의 국제회계기준은 경영자의 재량적 판단이 개입될 여지가 증가함에 따라 이러한 경제적 실질 우선 원칙의 중요성이 더욱 강조된다. 이에 본 연구는 건설 분야에 일반화되어 있는 프로젝트 파이낸싱 개발사업의 경제적 실질을 분석하고, 관련 회계이슈에 대해 논의한다. 프로젝트 파이낸싱 사업의 경우 법적으로는 사업주체인 시행사와 시공업무를 담당하는 건설사(시공사)의 역할이 명확하게 구분된다. 그러나 현실에서는 지급보증 등 다양한 실무적 고려사항으로 인해 양 자의 경계가 모호한 경우가 빈번하며, 그 결과 경제적 실질에 대한 충분한 고려 없이 도급계약이라는 법적 외형에 따른 회계처리를 수행하는 건설사가 아직까지 존재하는 것으로 파악된다. 금융감독당국의 A건설사 감리지적사례에서도 건설사가 시행사와 체결한 도급계약이라는 법적 외형을 근거로 도급공사로 회계처리했으나, 본 연구는 시행사와 건설사 간의 특수관계, 건설사 중심의 사업진행 과정 등 여러 상황과 사실관계에 비추어 동 사업의 경제적 실질이 자체공사에 가까움을 보인다. 또한 이와 관련하여 추가 검토되어야 할 주요 회계이슈로 건설사의 시행사 연결 여부, 우발부채와 특수관계자 공시 필요성, 공사대금에 대한 손상차손 인식 여부 등을 제시한다. 끝으로 업계 전문가와의 면담내용을 기초로 건설사가 설립·운영하는 시행사의 주요 특성(예. 건설사의 시행사에 대한 높은 수준의 통제, 건설사와 시행사 간 특수관계 및 배타적 도급계약 체결 등)을 소개한다. 본 연구는 건설업 특성과 회계처리를 이해하고자 하는 학습자를 위한 교육자료와 건설업 종사자와 외부감사인을 위한 실무지침으로서 기능하고, 나아가 건설업계의 올바른 회계처리를 위한 정책적 시사점을 제공할 것으로 기대된다.

통사적 변이와 구문 형성

이정훈(Chung Hoon Lee) 현대문법학회 2014 현대문법연구 Vol.76 No.-

There are many types of constructions in languages. And two approaches are proposed to explain these constructions. The one is rule-based approach, and the other is non-rule-base approach, for example Construction Grammar. Adopting former approach, this paper proposes that a syntactic variation can be the cause of construction formation. To clarify this idea, constructions are grouped into three types: a normal construction type, a quasi normal construction type, and a non-normal construction type. In these cases, ‘normal’ means ‘rule obeying’ or ‘can be formed by rules’. Furthermore, three Korean constructions, such as verbal reduplication construction, ‘geoss-i-da’ construction, and embedded conjunction construction, are examined to check the main proposal.

신라 월성 성벽의 구간별 축조 공정과 왕경의 축성 기술

장기명 한국상고사학회 2023 한국상고사학보 Vol.120 No.120

In this article, the construction process was analyzed by dividing Wolseong, a royal castle of Silla, by construction section. By comparing Dodangsan Fortress and Namsan Fortress, it was intended to reveal the construction technology of Silla Wanggyeong. In addition, in order to see if the construction technology of the Wanggyeong Fortress was confirmed in other buildings, the exchange of fortification technology was reviewed by comparing tombs and embankments. Wolseong was analyzed by dividing it into a moat section, a west wall section, and a north wall section, and the preliminary survey of Japanese colonial era and the 2011 excavation survey were used as supplementary data. In view of the section of the west wall and the section of the north wall, it is believed that the built-up wall will be completed after the formation of the base → the central frame → three to four times of extending construction. The basic construction process was the same overall, but the three sections show the construction of the wall using different construction techniques and materials according to the base conditions. In addition, in the moat section and the west wall section, traces of repairs were found two to three times after the wall was built, and the outer wall or inner wall was partially supplemented according to the maintenance situation. As Dodangsan Fortress and Namsan Fortress were built in a way that made hills → built slopes, a different construction technology from Wolseong Fortress was identified. Both fortresses were constructed with a construction method suitable for small-scale earthen fortifications, and as it is estimated to be a political space and a government building, it can be seen that they were efficiently built according to the purpose of construction. On the other hand, although Silla’s stone-mounded wooden chamber was built at the same time, the similarity of fortification technology was captured only in the Hoseok structure, where the functional sector was emphasized, and various construction techniques were shared for each construction process in the embankment.

건설현장배치 수준의 정량적 평가: 사용성평가 방법을 활용하여

박성훈,김태완,손보식 한국건설관리학회 2022 한국건설관리학회 논문집 Vol.23 No.5

Construction site layout is attracting attention as efficient use of construction site space greatly affects the duration and cost of the overall construction. Therefore, there are many studies that automate and optimize construction site layout planning. However, the usability of construction site, which consists of goal variables of the studies, has still been unknown. Therefore, the authors present the evaluation criteria for usability of construction site layout and evaluate the usability of domestic construction sites through user survey. Furthermore, the difference in usability between construction site managers and construction site workers was confirmed. As a result of the survey, domestic construction site layout had a low effectiveness and had the lowest score in the environment category. In addition, construction site workers scored lower overall than construction site managers. Through such usability evaluation results, it contributed to the construction site layout theory by assessing current construction site layout practice and suggesting an improvement direction for automating site layout planning.

Robotic Automation Technologies in Construction: A Review

Baeksuk Chu,Dongnam Kim,Daehie Hong 한국정밀공학회 2008 International Journal of Precision Engineering and Vol.9 No.3

Robot technology is a remarkably interdisciplinary research area, one that can be employed in various industrial fields as well as higher value-added fields. The construction industry, on the other hand, has been known as one of the most difficult research fields to apply robotic schemes. Therefore, applying robot technologies in the construction industry is quite a challenging topic. This paper aims to introduce the progress of automated robotic systems in construction fields, namely with respect to construction robots. While construction robots have a very wide range of application depending on the huge market size of the construction industry, there still exist a lot of problems such as highly risky working environment and inefficiency due to the labor intensive characteristic. In order to solve these problems, a variety of construction robots have been developed and, in this paper, the current state of the robotic systems for construction works and the vision of future robot technology in the construction field are introduced.

A Construction Grammar Approach to Korean Double Accusative Construction

Eugene Chung 고려대학교 언어정보연구소 2015 언어정보 Vol.21 No.-

This paper studies Korean double accusative constructions within the frameworks of the Construction Grammar (CxG). We first investigate the syntactic and semantic properties of English double object construction followed by the Korean double accusative examples. Yoon (2015) classifies Korean double accusative construction into six different types based on the characteristics of two noun phrases: double object, inalienable possession, object and accusative marked adverb, object and quantifier/classifier, type-token and modifier-modifiee type. This study adopted Goldberg's construction grammar to analyze Korean double accusative constructions. Goldberg (1995) proposed the central sense of the ditransitive construction is when “the agent successfully causes the recipient to receive the patient.” The verbs Goldberg specifies as arguments to this central sense are verbs of giving, verbs of instantaneous causation and verbs of continuous causation. Because these verb types have substantially different semantics, the central sense needs to be represented into different constructions. Korean double accusative constructions are not limited to the semantic constraints such as transfer of possession. The study shows diverse thematic roles of the arguments are involved in the Korean accusative constructions.

건설 공정 지연 예측을 위한 인공지능 기반 경고 시스템 개발

정희찬,한기웅,이병훈,한예지,허경휘,최호창,한성원 대한산업공학회 2022 대한산업공학회지 Vol.48 No.4

In the construction industry, the construction process is managed based on the completed construction in comparison to the planned construction. With the current construction management system, it is difficult to respond to construction delays in advance, because the construction process rate cannot be estimated quantitatively. In this paper, we developed an AI-based warning system that proactively predicts the delay in construction based on the completed construction of the past and additional data such as budget, subcontractor, and weather data. We experimented on two types of construction sites and seven machine and deep learning models and evaluated the prediction performance of the models for the construction process rate of the future three months with MAE. We analyze the importance of each feature on the model prediction using SHAP values. Furthermore, we select the adequate target variable for construction process prediction based on the results of prediction and key delay factors.

건설중재 활성화를 위한 시스템 구축방안 연구 : 미국의 건설중재운영시스템을 중심으로

김석철 韓國仲裁學會 2004 중재연구 Vol.14 No.1

This paper suggests the establishment of construction arbitration tribunal in The Korean Commercial Arbitration Board or the construction arbitration institution under the Ministry of Construction for effective system of Construction Arbitration. Our conclusion tells that it is desirable to establish construction arbitration institution under the Ministry of Construction upon the result of analyzing some factors such as participation of construction workers, sophistication of construction field. In contrast, it is more desirable to establish the construction arbitration tribunal in The Korean Commercial Arbitration Board when we consider the feasibility, sophistication of ADR, organization, rules, arbitrator availability, internationalization Therefore, our final suggestion is to establish construction arbitration tribunal in The Korean Commercial Arbitration Board for effective system of Construction Arbitration. More detailed are as follows: ■ Establishment of the committee for resolution of construction disputes consisting of experts and specialists from construction-related institution, union, law firm and universities. ■ The committee manages finance, rules on construction arbitration and arbitrator members. ■ Establishment of intermediation team, construction arbitration team, housing arbitration team, real estate arbitration team under the construction arbitration tribunal ■ Establishment of a committee of arrangements consisting of experts and specialists from The Korean Association of Arbitration Studies, Korea Arbitrators Association, The Korean Commercial Arbitration Board, The Construction Association of Korea in order to accomplish effective system for construction arbitration.

스마트건설안전 비용의 안전관리계획서 계상 현황 분석을 통한 활성화 방안 연구

원정훈,장남권,유지영,Won, Jeong-Hun,Jang, Nam Gwon,Yu, Ji Young 한국안전학회 2022 한국안전학회지 Vol.37 No.3

This study analyzed the smart construction safety cost included in safety management plans that are approved before construction. Specifically, it refers to the cost incurred in constructing and operating a safety management system using wireless communication and facilities. Based on the obtained statistical results, an activation policy for the inclusion of the smart construction safety cost in building safety management plans was proposed. The smart construction safety cost must be included in the safety management cost; notably, this is mandated by the Construction Technology Promotion Act. However, there are some problems with the inclusion of smart construction safety costs. To analyze the problems encountered when calculating the smart construction safety cost and including it in safety management plans, in this study, statistical analysis was performed using the data of 1,334 safety management plans received at the Construction Safety Management Integrated Information (CSI) from June to August 2021. The results show that only 50.7% of the safety management plans included the smart construction safety cost although the current law mandates 100% inclusion of these costs. Thus, it is apparent that the smart construction safety costs are only included in a low proportion of sites. In addition, the calculated smart construction safety costs were shown to have a small correlation with the construction cost; moreover, they appeared to be distributed at a constant cost level. In this context, it is believed that perfunctory cost calculations were performed at most sites since the effect of the construction cost on the smart construction safety cost was negligible. Therefore, it is necessary to improve the inclusion of smart construction safety costs by strengthening the authorization process of the approval institute of safety management plans. In addition, institutional support, such as guidelines that promote the calculation and inclusion of appropriate smart construction safety costs according to the characteristics of sites, are needed.

구문다의성 및 구문확장에 관한 소고

남양우 ( Nam Ryangwoo ) 한국중국언어학회 2020 중국언어연구 Vol.0 No.89

This paper discussed the construction polysemy and the construction expansion based on previous study about individual constructions. The construction has its construction meaning, which can be extended from central sense to expanded sense. We can explain polysemy of the construction through core meaning and meaning chains, like vocabularies. The construction can also be expanded under the influence of other constructions. The construction expansion can be divided into four types. First type is that two constructions have same form but their arguments are different. Second type is that two constructions have different form but their arguments are same. Third type is that two constructions have different argument but one construction is subpart of the other construction. Forth type is that two constructions have different form and argument, but they are metaphorically involved. Polysemy of some constructions can not be explained by core meaning and meaning chains, these constructions are influenced by expansion of the construction itself and external forces. The construction may be expanded with a complex influence from multiple constructions in the process of expansion. And some constructions have polysemy and construction expansion together. In conclusion, the construction polysemy and the construction expansion show complex aspects in which the constructions continue to develop as they interact with each other.