특정승계(特定承繼)

최은희(Choi, Eun-Hee) 경희법학연구소 2007 경희법학 Vol.42 No.2

Succession in action means that with some reason all the status of the original party is succeeded to the successor so that the party should be substituted. Under the Korean law on succession, there are two kinds of succession in action. One is general succession, which arises naturally in case of death, merger of corporation, disqualification of selected parties, and bankruptcy. The other is specific succession, which arises upon the motion in case of specific transfer of interest. Succession in pending action always needs substitution of parties. But in some other law the original party can continue the action without substitution and the court decision has the same effect on the successor. This might be sometimes convenient for the opposite party when he does not know the fact of succession. In Korean court cases, company division and assignment of contracts in financing institutions are kinds of general succession in partial. But in appearance the opposite party can not know easily whether the interest is transferred or not, because the succession is partial. Then these cases should have treated as specific succession in motion, because the court needs to decide in every cases specifically whether there is succession or not. In Korean case on burden of right of way on the road land, the court said that the burden is succeeded to the successor of the land on the ground of appearance of road land. But this is against the registering system of property right. In case of apartment user s management expenses, the court says that the successor of the user should pay the ex-user s common expenses on the ground of co-owner s expenses theory. But this case should have treated by the multi-building theory. Then the management office has to pay the ex-user s expenses. This court decision has arisen so many uncomfortable problems of deciding co-owners expenses in management expenses. In my opinion, to permit specific succession should rely more on the law from where the right is born.

가업승계와 승계유형이 기업의 이익조정과 조세회피에 미치는 영향

윤유진,이현아 글로벌경영학회 2022 글로벌경영학회지 Vol.19 No.4

Succession in family business by inheritance or gifting of the ownership plays an important role in the economic development by maintaining company’s sustainability through the transfer of internal business expertise and accumulated technology. Nevertheless, the ownership transfer process in the Korean family businesses has largely been hindered by the imposition of a high inheritance tax. In this context, this study analyzes the level of earnings management and tax avoidance before and after the ownership succession in these companies. In particular, the family business succession is classified into ownership succession and management succession in order to highlight the difference in the level of earnings management and tax avoidance. The study conducts a multiple regression analysis for a sample of 9,361 firm-year observations of external audit companies from 2004 to 2018 to present the following results. First, the level of earnings management falls after the succession of family business. Second, the decrease in the level of earnings management after succession is greater for the ownership succession than for the management succession. Third, there is little impact on the level of tax avoidance by the succession of family business. Lastly, the ownership succession in family business tends to be accompanied with higher level of tax avoidance than the management succession. These results suggest that family business succession is likely to lead to stable management performance in the long-term perspective, while the taxable benefits in the succession process may not be effective for the Korean family businesses. In addition, it is suggested that the levels of earnings management and tax avoidance can be differed by the type of family business succession because succeeding managers tend to pursue different goals depending on the type of succession. This study will provide useful information to various stakeholders regarding family business succession and encourage the smooth transmission of family businesses to the younger generation in Korea. 가업승계는 기업이 동일성을 유지하면서 상속이나 증여를 통하여 그 기업의 소유권 또는 경영권을 후계자에게 이전함으로서 축적된 기술과 경영 노하우를 지속가능하게 하고 경제 활성화에 중대한 영향을 미칠 수 있는 사안이다. 하지만 현행 세법에서 규정하고 있는 다양한 가업승계 지원제도에도 불구하고 기업들은 현실적으로 승계로 인한 막대한 조세부담으로 인하여 원활한 가업승계에 어려움을 겪고 있다. 이러한 배경 하에 본 연구는 가업승계기업의 승계 전·후의 이익조정 및 조세회피 수준을 분석하였으며, 가업승계 유형을 소유권 승계와 경영권 승계로 세분화하여 승계 전·후의 이익조정 및 조세회피 수준 차이를 분석하였다. 2004년부터 2018년도까지 외부감사대상법인을 대상으로 다중회귀분석을 수행한 결과는 다음과 같다. 첫째, 가업승계법인의 승계 후 이익조정 수준은 승계 전에 비해서 낮은 것으로 나타났다. 둘째, 승계 후 이익조정 수준의 감소는 소유권 승계기업이 경영권 승계기업보다 더 큰 것으로 나타났다. 셋째, 가업승계법인의 승계 전과 승계 후에 조세회피 수준은 유의한 차이가 없는 것으로 나타났다. 넷째, 승계 후 조세회피 수준은 소유권 승계기업이 경영권 승계기업보다 큰 것으로 나타났다. 본 연구의 결과는 가업승계가 장기적인 관점에서 안정적인 경영성과를 가져올 수 있으며, 가업승계지원제도의 세제혜택이 기업에 미치는 영향이 크지 않음을 시사하고 있다. 또한, 가업승계 유형에 따라 신임경영자가 추구하는 바가 다르기 때문에 승계 유형이 기업의 이익조정과 조세회피 수준에 영향을 미칠 수 있음을 보이고 있다. 본 연구는 가업승계에 많은 관심을 가지고 있는 다양한 이해관계자들에게 유용한 정보를 제공하고 원활한 가업승계를 위한 도움이 되는 자료로 활용될 수 있을 것으로 기대한다.

농가와 농업계 대학생의 영농승계에 대한 인식조사

이춘수,강창수,양성범 한국유기농업학회 2019 韓國有機農業學會誌 Vol.27 No.2

Recently farming succession has become an important topic in agriculture in order to secure agricultural manpower in response to the aging of farming households and declining population. This study investigates farmers and agricultural college students’ perception of farming succession in Korea, especially of farming succession to a third party. Farmers and agricultural college students are potential farming transferors and successors, respectively. We surveyed 146 farmers and 95 students who graduated or were studying at the Korea National College of Agriculture and Fisheries. The questions of the survey are largely divided into four categories: 1) the will and scope of farming transfer and succession, 2) the requirements for the successors of farming, 3) the perception on the succession to third-parties, and 4) the farming succession policy. According to the survey results 41.4% of farmers and 46.3% of potential farming successors have willingness to accept a farming succession to a third party. When farming succession was carried out through the Farming Succession Exchange, 46.8% of farmers and 54.7% of successors said they are willing to carry out third-party farming succession. This means that a third-party farming succession could be activated if the reliability issue that may arise during the farming succession is resolved through the Farming Succession Exchange. Other implications for farming succession are suggested at the end of this study.

기업승계를 위한 M&A 활성화 방안 ―사모펀드(PEF: Private Equity Fund)를 중심으로―

남유선 한국증권법학회 2019 증권법연구 Vol.20 No.3

The succession of a corporation means the action of a corporation transferring the ownership or the management of the business to the family through bestowment or M&A while maintaining the identity of the corporation. In Korea, domestically, considering the fact that there is a high proportion of family owned companies, family conflicts related to inheritance and succession, the lack of professionality of the human resources in charge of the succession can be a basic issue, and there needs to be a precaution to such cases. The reason that corporate succession should be considered more conspicuously is because 85% of Korea's manufacturing companies are family businesses and the majority are managed by the founder or the descendants of the founding family. In view of perspective of corporate succession, the corporation can reinforce the thought of ownership and concept of a lifelong workplace through the young and competent and talented lineal descendant. Also, more active corporate innovation of the company can be enabled. The current issue and reality of Korea is the increased consideration on the succession issue of the accumulated technology and know-how due to the aging of the 1960s first generation founders of the company. The aging of the population is a phenomenon that can influence the economy and politics in the medium to long term. Therefore, under this reality, the importance of corporate succession is highly increasing for the sake of increase in employment and creation of value. Taking into account of the importance of corporate succession, the CEOs of companies are engaging in planning and executing various plans. However, the biggest problem in this process is the excessive pressure from taxation regarding the succession, and there are research results that several companies are suffering from management problems after the paying the inheritance tax. If the company fails in the successful succession of the company, and thus decrease in competency, there will be negative impacts to the national economy as well. Considering this fact, various countries including Korea have taxation policies supporting the business succession; however, only few companies can be applied to these policies since the Inheritance Tax and Gift Tax Act limits the policy to only companies under certain sizes when using the policy for corporate succession purposes. Therefore, owners of companies that are not being aided by these policies engage in M&A or splitting, merging of companies, or creation of subordinate companies, or utilize specific classes of shares from the point of view of the corporate law. Judging by the MARC M&A Attractiveness Index from 2013 reported by the Cast Business School M&A Research Centre of City University of London in December of 2013 where Korea ranked second place after the USA, it is prospected that the size of the M&A market will continuously increase in Korea. Especially, M&A through private equity funds(PEF) can be the main method for corporate succession. this paper, the author attempts to mainly discuss the current status of the corporate succession, taxation supporting policies, and M&A through PEFs, and furthermore, the implication of activation of such M&As. 고령화 사회로 진입하게 됨에 따라 경영 일선에서 은퇴할 것으로 예상되는 기업 경영자는 기업승계 문제로 어려움에 직면하고 있다. 기업이 국가 경제에 미치는 역할을 볼 때, 경영자의 기업승계는 단순한 개별 기업의 경영문제가 아니라 사회․경제적으로 매우 중요한 문제이므로 기업의 지속적인 성장과 존속을 통해 국가 경제의 발전은 물론 세계적인 기업을 키워낸다는 관점에서 기업승계에 대한 적극적인 관심과 지원이 필요하다. 기업승계가 제대로 이루어지지 않으면 기업의 수명이 짧아지게 되고 이에 따라 오랜 기간 동안 축적된 경영 노하우와 기업 고유의 독자기술이 사장될 우려 등이 있다. 기업승계를 위한 세제지원은 여러 가지 제약이 따르고 있어 PEF를 통한 인수합병이 대안으로 떠오르며 성장하고 있다. 저금리 기조의 정착과 주식시장의 높은 변동성에 대한 대안으로 대체투자에 대한 관심이 고조되면서 기관투자자를 중심으로 PEF에 대한 투자규모는 지속적으로 증대되고 있다. 기존 PEF에서 분화되거나 다른 영역에서 좋은 성과를 내었던 투자회사들이 지속적으로 PEF 업계에 진입 중이다. 경기 불확실성으로 인한 대기업의 투자 의사결정 지연, 연기금 등 기관투자자의 대체투자 증가 및 M&A 시장 확대 등으로 PEF 주도의 M&A 시장 트렌드는 지속될 것으로 전망된다. 경영참여형 사모펀드가 더욱 발전하기 위해서는 사모펀드 본연의 역할에 충실할 수 있도록 운영전략과 전문역량을 강화해야 한다. 산업과 기업의 구조조정의 역할을 주도하기 위해 투자패턴도 재무적 투자에서 바이아웃(Buy-out)으로 전환해 가면서 인수기업의 가치 제고를 위한 전문화도 필요하다 할 것이다. 국내 참여형 사모펀드 시장이 성숙되고 운용자산 규모가 증가되면 상위 사모펀드를 중심으로 점차 전문 오퍼레이션 조직을 갖출 수 있을 것으로 전망되며 산업별 전문기업으로 세분화될 수 있을 것이다. 이와 함께 정부도 국내 사모펀드의 성장과 역량강화에 요구되는 규제 완화뿐만 아니라 전통적인 애로사항인 기업승계의 조세제도에 대한 정책적 배려도 지속적으로 확대해야 할 것이다.

북한의"후계자" 론과 현실: 이론의 형해화와 현실의 계승

정영철 ( Young Chul Chung ) 북한연구학회 2009 北韓硏究學會報 Vol.13 No.1

이 논문은 북한의 계승의 문제를 `후계자론`에 기대어, 현실의 제약과 그 결과를 예측하는데 있다. 지금까지 북한의 후계자 문제에 대해서는 `인물`에 과도하게 집중하였다. 우리의 처지에서 `인물`에 대한 관심은 응당한 것이라고 볼 수 있지만, 사회과학적 견지에서 보다 더 중요한 것은 `후계자`론의 변형과 이러한 이론의 변형이 가져올 북한 사회의 변화에 있다고 할 수 있다. 이 논문은 사회주의 국가에서의 이론의 변형은 곧 현실의 변화를 반영하거나 혹은 현실의 변화를 촉진하는 것이라는 가정하에, 북한 후계자론의 변형에 대해 살펴보고, 이것이 가져올 북한의 계승의 문제와 미래의 권력 구조의 변화 여부를 분석하는데 목적을 두고 있다. 현재 북한은 이미 확립된 `후계자론`에 따른 `이론의 계승`보다는 현실의 제약과 필요에 따른 `현실의 계승`을 택하고 있는 것으로 보인다. 북한이 이를 선택할 수 밖에 없는 이유는 시대적 제한성과 이론의 제약성, 현실의 필요성 등에 다른 것이다. 그리고 이러한 과정이 거듭되면서 앞으로 북한의 `정치문화`와 `정치 구조`의 변화를 초래할 가능성이 있다. 지금 당장 현실화되기는 어렵지만, 현재 벌어지고 있는 후계문제는 그러한 가능성의 첫 출발이라고 평가할 수 있다. 따라서 `인물`에 과도하게 매달리는 태도에서 벗어나 이론의 변형, 구조의 변화 등을 보다 더 심층적으로 분석해야 할 것이다. The purpose of this paper is to analyze and predict the future, results and limitations of succession in North Korea by examining the `theory of succession`. Until now, too much focuses have been taken into the `person` in the succession issue of North Korea. It is natural to have interests in `person`, but in the view of the social science, more important thing is to focus on the `changes in the succession` in North Korea and the following result these changes will make in North Korean politics and society. Assuming that `changes in theory` in Socialist state reflects and also brings along the `changes in the actual society,` this paper examines the `changes in the succession theory` of North Korea and analyzes expected problems, influences and power structure transformations that the changes in theory will bring to North Korea. Now, North Korea seems to select the `succession of reality` considering actual limits and needs of current society, not choosing the `succession of theory` based on the `succession theory` which have been established in its history. The `limits of the times` and `necessity of reality` make North Korea to inevitably choose `succession of reality`. If this succession process repeats, whole process will cause changes in political culture and structure of North Korea. It is hard to predict when the changes will be significant in near future, but apparently current succession can be indicated as the first step of possible change. Therefore analyzing focusing on the changes in theory and structure can have much more implications than analyzes focusing on `who` is the successor.

국제상속사건에서 상속재산분할전의 상속재산의 소유형태

김문숙 한국국제사법학회 2022 國際私法硏究 Vol.28 No.1

In the case where the applicable law both on succession and on rights and obligations respectively has different rules concerning the types of ownership of an inherited property before the division of it, the issue is how the effect of the transfer under the applicable law on succession should be realized under each applicable law on rights and obligations. It can be resolved by way of determine the scope between the applicable law on succession and the applicable law of its own on the property. It is necessary to settle which of the individual rights and obligations of the decedent constitutes the inherited property, that is, whether it can become an object of inheritance or have an inherited nature. The applicable law on succession is comprehensively applied to the question of succession of rights and obligations related to property and status in relation to succession. Therefore, among the rights and obligations belonging to the decedent, the question of what kind of property constitutes the inherited property is governed by the applicable law on succession. And whether the individual rights and obligations have the attributes required by the applicable on succession should be governed by the applicable law on the rights and obligations respectively. The issue of how the inherited property is transferred to the heir is also governed by the applicable law on succession. From the point of view that the scope of application of the applicable law on succession is comprehensively applied to all legal relationships related to succession, the types of joint ownership and the right to dispose by co-heirs will also be governed by the applicable law on succession. In case that the types of ownership before division of the inherited property under the applicable law on succession differs from that under each applicable law, the applicable law on succession should be applied from the commencement of inheritance to before division of the inherited property, while regarding the effect of transfer to a third party, the each applicable law can be governed only in cases where the applicable law on succession cannot be realized in the each applicable law. 상속준거법상 상속재산분할전의 상속재산의 소유형태와 관련하여 개별준거법이 그와 다른 규율을 하고 있는 경우에, 상속준거법상의 이전의 효과가 개별준거법상 어떻게 실현되어야 하는지가 문제로 되므로, 여기에 상속준거법과 개별준거법의 적용범위를 확정할 필요가 있다. 상속준거법과 개별준거법과의 관계에서는 상속재산의 구성의 문제가 있다. 상속준거법과 개별준거법이 달리 규율하고 있는 경우에는, 피상속인의 개별적인 권리의무 중에서 어떠한 것이 상속재산을 구성하는지에 있어서 개별권리의무가 상속의 객체로 될 수 있는지, 또는 피상속성을 가지는지 여부가 여기에 해당된다. 이에 관한 방법론으로는, 상속준거법과 개별권리의무의 준거법에 대해서 이를 누적적으로 적용하는 방법, 각각의 적용범위를 배분적으로 적용하는 방법, 또는 개별적인 권리의무의 준거법에 의하는 방법이 있을 수 있다. 상속준거법은, 상속에 관한 재산적・신분적 자위에 관한 권리의무승계에 대해서 포괄적으로 적용된다. 그러므로 피상속인에게 귀속되어 있던 권리의무 중에서 어떠한 성질의 재산이 상속재산을 구성하게 되는지의 문제는 상속준거법에 의한다. 그리고 그 개별권리의무가 상속준거법이 요구하는 속성을 가지게 되는지는 당해 권리의무자체의 준거법에 의하게 된다. 상속준거법과 개별준거법을 누적적으로 적용하게 되면, 결국 이중적으로 법률관계를 성질결정하게 되는 결과가 되므로 타당하지 않다. 상속재산이 어떠한 방법으로 상속인이나 수증자에게 이전하는지의 문제도 상속준거법에 의한다. 상속준거법의 적용범위에는 상속에 관한 모든 법률관계에 적용된다는 입장에서 보면, 공동상속인에 의한 공동소유형태나 처분권도 상속준거법에 의하게 된다. 상속준거법상의 상속재산분할전의 소유형태가 개별준거법상의 것과 달리 규율하고 있고, 따라서 그 이전의 효과가 상이하게 되는 경우에, 특히나 제3자에 대한 이전의 효과에 대해서는 상속준거법상의 규율내용을 개별준거법에서 실현할 수 없는 경우에 한해서는 개별준거법에 의할 수 있다.

신라의 왕위계승 원리

선석열(Seon Seok-Yeol) 효원사학회 2007 역사와 세계 Vol.- No.32

This article researched the throne succession of Silla, and it applied three principles that is collateral succession, legitimate succession, son-in-law succession. The royal family of the Maripgan period appeared on 4th century latter. King Mitchu(味鄒) as Kim royal family became the initial king, after two royal lineages succeeded the throne competitively in son-in-law succession. King Nulgi(訥祗) overcame the domestic intervention of Koguryo and he was formed the system of legitimate succession in Maripgan(麻立干)-periode. By the enforcement of assistance king system, namely Galmun-King(葛文王), the Naemul(奈勿) royal lineage established the monopoly throne succession system. To 6th century early stage, the throne succession of the eldest son collapsed. Chijeung(智證) who was a Galmun-King became the king, he as the son-in-law succeeded the throne. Namely the new royal familywhat is called the Middle ancient-periode(中古)) appeared. Because of consanguineous marriage, the eldest son succession is not establishhed even in case of this royal family. The queen who is the result unusual throne succession appeared. Because of this, the nobility got up a rebellion. Kim Chunchoo who was a royal family surroundings received the help of his friend, and they suppressed a rebellion. He opened the new royal family what is called the Middle-periode(中代) in 7th century latter. They executed the Heir Apparent system and they established the throne succession system. But the nobility repelled to the power monopoly of the royal family, and they got up a rebellion. They formed an influence union setup, and they maintained a political power. Generally, the throne succession must be succeeded in order of legitimacy, collateral and son-in-law. Even in whirlpool of struggle for power of Latter-poriode(下代), this principles came to defend. The fact that it pulls down the principles was succession for the queen Jinseong.

가업승계지원을 위한 지방세제도 개선방안

남지현 한국지방세학회 2017 지방세논집 Vol.4 No.1

As the first generations that have led the industrial development gradually become aged, there is growing interests in how to smoothly transfer them to the second generation while maintaining identities of corporations. This is called 'family business succession' or 'inheritance of family business', especially 'family firms' take many attentions. The family business succession depends on the method of using the gift and inheritance in civil law, using corporation and stock system in commercial law. And recently the Trust Act has been revised and a method of using the "trust as substitute for will" and "trust with successive beneficiaries" is emerging. As for the support for the family business succession, there are negative opinions because of "wealth of wealth" or closed management. However, it is necessary that the maintenance and development of the company through the guarantee of the continuity of the company should be promoted not only for the company itself but also for the national economic growth. The most effective way to support the family business succession is the support of the tax system. “The inheritance tax and gift tax law” and “The special tax treatment control law” are promoting the family business succession by providing such systems as ‘Inheritance tax relief for business succession ’ and ‘Gift tax exemptions’. However, the discussion in the local tax is still lacking. Korea's tax system is divided into national tax and local tax. The details are different but it shows the form of correspondence between the contents of systemand regulation. Therefore, there is a benefit to examine the improvement plan of the local tax in harmony with the national tax. First, unlike the national tax, the local tax does not have any explicit reference to the family business succession. However, according to the "Act on the regulation of special exemptions to local taxes" there are exceptions to some cases which is actually used to the family business succession such as business mergers and divisions. In this case, however, the relevant regulations exist sporadically. Therefore, it is possible to think about collecting the method of the family business succession and the related tax system together with the independent clause to promote unity with the national tax and to manage the succession tax system effectively. Next, related to the family business succession, the ‘acqusition tax’ is especially be the issue in the local tax system. This is because of the transfer of property due to the family business succession. As for the acquisition tax, it is possible to consider flexible management of the acquisition tax payment period in consideration of the period of stable management after the family business succession. In the case of a trust, it is necessary to establish a clear rule for the time when the beneficiary acquires the trust property. Interest in the family business succession is increasing and various methods for family business succession, such as using trust, is expected. The improvement of the tax policy should be done as soon as possible. And it should be done in parallel with the local tax as well as the national tax to accomplish the goal of succeeding the family business succession smoothly. 산업발전을 이끌어 온 1세대들이 점차 고령화되어 가면서 기업의 동일성을 유지하면서이를 원활하게 2세대로 이전하는 방안에 대한 관심이 증대되고 있다. 이를 ‘가업승계(家業 承繼)’ 또는 ‘가업상속(家業相續)’이라 하며, 특히 ‘가족기업(家族企業)’에서 관심이 높다. 가업승계는 민법 상 증여와 상속을 이용하는 방법, 상법 상 법인과 주식에 대한 제도를이용하는 방법이 있고 최근 신탁법의 개정으로 신탁법 상 ‘유언대용신탁’과 ‘수익자연속신탁’을 이용하는 방법이 대두되고 있다. 가업승계지원에 대해서는 ‘부의 대물림’이나 폐쇄적 경영 등을 이유로 이를 부정적으로보는 견해도 있으나, 기업의 계속성 보장을 통한 기업의 유지ㆍ발전은 기업 자체 뿐 아니라 국가경제적 관점에서도 장려되어야 할 필요가 있다. 가업승계지원의 가장 효과적인 방안으로는 세제의 지원을 들 수 있으며, “상속세 및 증여세법”과 “조세특례제한법”에서 ‘가업상속공제’와 ‘증여세과세특례’등의 제도를 두어 가업승계를 장려하고 있다. 그러나 지방세에서의 논의는 여전히 부족한 실정이다. 우리나라의 세제는 국세와 지방세로 이원화 되어 있고, 세목을 서로 달리하지만, 체계와규정의 내용 상 서로 대응되는 형태를 보이고 있다. 따라서 국세와 조화를 도모하는 방향으로 지방세의 개선방안을 검토해볼 실익이 있다. 먼저 지방세 제도의 체계와 관련하여 지방세에서는 국세와는 달리 ‘가업승계’에 대한 명시적인 언급이나 특별한 규정이 존재하지 않는다. 그러나 “지방세특례제한법”에 의하면 기업의 합병, 분할과 같이 실질적으로 가업승계로 이용되는 몇 가지 경우에 대한 특례가 존재하고 있다. 그러나 이 경우에도 관련 규정이 산발적으로 존재하고 있을 따름이다. 따라서 국세 체계와의 통일성을 도모하고, 가업승계세제의 효율적인 관리를 위하여 ‘가업승계’ 에 관한 독립된 조항을 두고 아래에서 가업승계 방식과 그에 따른 세제를 일괄하여 정리하는 것을 생각해볼 수 있다. 다음으로 가업승계와 관련하여 지방세에서 문제되는 세목으로는 ‘취득세’가 있다. 가업승계에 따른 재산의 이전이 발생하기 때문이다. 취득세에 대해서는 우선 가업승계 이후 경영이 안정화되는 기간을 고려하여 취득세의 신고ㆍ납부기간을 정비하는 방안을 검토해볼 수 있다. 또한 가업승계의 다양한 유형 중 하나인 신탁의 경우 수익자의 신탁재산 취득시기에 대한 명문의 규정을 두어 현재는 유권해석에 의하고 있는 수익자의 취득세 납세의무 성립시기를 명확히 할 필요가 있으며 아울러 신탁법과 관련된 법제 전반에 대한 검토도 필요하다. 가업승계에 대한 관심이 높아지고 신탁 등 여러 가지 방법에 의한 가업승계가 예상되는만큼 세제의 정비도 빠른 시일 내에 이루어져야할 것이다. 그리고 세제의 정비는 국세 뿐아니라 지방세에서도 병행하여 이루어져야 가업승계라는 목표를 원활히 달성할 수 있을 것이다.

조직의 정보 니즈와 ERP 기능과의 불일치 및 그 대응책에 대한 이해: 조직 메모리 이론을 바탕으로

정승렬,배억호 한국경영정보학회 2012 Asia Pacific Journal of Information Systems Vol.22 No.2

Until recently, successful implementation of ERP systems has been a popular topic among ERP researchers, who have attempted to identify its various contributing factors. None of these efforts, however, explicitly recognize the need to identify disparities that can exist between organizational information requirements and ERP systems. Since ERP systems are in fact “packages”-that is, software programs developed by independent software vendors for sale to organizations that use them-they are designed to meet the general needs of numerous organizations, rather than the unique needs of a particular organization, as is the case with custom-developed software. By adopting standard packages, organizations can substantially reduce many of the potential implementation risks commonly associated with custom-developed software. However, it is also true that the nature of the package itself could be a risk factor as the features and functions of the ERP systems may not completely comply with a particular organization’s informational requirements. In this study, based on the organizational memory mismatch perspective that was derived from organizational memory theory and cognitive dissonance theory, we define the nature of disparities, which we call “mismatches,” and propose that the mismatch between organizational information requirements and ERP systems is one of the primary determinants in the successful implementation of ERP systems. Furthermore, we suggest that customization efforts as a coping strategy for mismatches can play a significant role in increasing the possibilities of success. In order to examine the contention we propose in this study, we employed a survey-based field study of ERP project team members, resulting in a total of 77 responses. The results of this study show that, as anticipated from the organizational memory mismatch perspective, the mismatch between organizational information requirements and ERP systems makes a significantly negative impact on the implementation success of ERP systems. This finding confirms our hypothesis that the more mismatch there is, the more difficult successful ERP implementation is, and thus requires more attention to be drawn to mismatch as a major failure source in ERP implementation. This study also found that as a coping strategy on mismatch, the effects of customization are significant. In other words, utilizing the appropriate customization method could lead to the implementation success of ERP systems. This is somewhat interesting because it runs counter to the argument of some literature and ERP vendors that minimized customization (or even the lack thereof) is required for successful ERP implementation. In many ERP projects, there is a tendency among ERP developers to adopt default ERP functions without any customization, adhering to the slogan of “the introduction of best practices.” However, this study asserts that we cannot expect successful implementation if we don’t attempt to customize ERP systems when mismatches exist. For a more detailed analysis, we identified three types of mismatches-Non-ERP, Non-Procedure, and Hybrid. Among these, only Non-ERP mismatches (a situation in which ERP systems cannot support the existing information needs that are currently fulfilled) were found to have a direct influence on the implementation of ERP systems. Neither Non-Procedure nor Hybrid mismatches were found to have significant impact in the ERP context. These findings provide meaningful insights since they could serve as the basis for discussing how the ERP implementation process should be defined and what activities should be included in the implementation process. They show that ERP developers may not want to include organizational (or business processes) changes in the implementation process, suggesting that doing so could lead to failed implementation. And in fact, this suggestion eventually turned out to be true when we found that the application of pr... Until recently, successful implementation of ERP systems has been a popular topic among ERP researchers, who have attempted to identify its various contributing factors. None of these efforts, however, explicitly recognize the need to identify disparities that can exist between organizational information requirements and ERP systems. Since ERP systems are in fact “packages”-that is, software programs developed by independent software vendors for sale to organizations that use them-they are designed to meet the general needs of numerous organizations, rather than the unique needs of a particular organization, as is the case with custom-developed software. By adopting standard packages, organizations can substantially reduce many of the potential implementation risks commonly associated with custom-developed software. However, it is also true that the nature of the package itself could be a risk factor as the features and functions of the ERP systems may not completely comply with a particular organization’s informational requirements. In this study, based on the organizational memory mismatch perspective that was derived from organizational memory theory and cognitive dissonance theory, we define the nature of disparities, which we call “mismatches,” and propose that the mismatch between organizational information requirements and ERP systems is one of the primary determinants in the successful implementation of ERP systems. Furthermore, we suggest that customization efforts as a coping strategy for mismatches can play a significant role in increasing the possibilities of success. In order to examine the contention we propose in this study, we employed a survey-based field study of ERP project team members, resulting in a total of 77 responses. The results of this study show that, as anticipated from the organizational memory mismatch perspective, the mismatch between organizational information requirements and ERP systems makes a significantly negative impact on the implementation success of ERP systems. This finding confirms our hypothesis that the more mismatch there is, the more difficult successful ERP implementation is, and thus requires more attention to be drawn to mismatch as a major failure source in ERP implementation. This study also found that as a coping strategy on mismatch, the effects of customization are significant. In other words, utilizing the appropriate customization method could lead to the implementation success of ERP systems. This is somewhat interesting because it runs counter to the argument of some literature and ERP vendors that minimized customization (or even the lack thereof) is required for successful ERP implementation. In many ERP projects, there is a tendency among ERP developers to adopt default ERP functions without any customization, adhering to the slogan of “the introduction of best practices.” However, this study asserts that we cannot expect successful implementation if we don’t attempt to customize ERP systems when mismatches exist. For a more detailed analysis, we identified three types of mismatches-Non-ERP, Non-Procedure, and Hybrid. Among these, only Non-ERP mismatches (a situation in which ERP systems cannot support the existing information needs that are currently fulfilled) were found to have a direct influence on the implementation of ERP systems. Neither Non-Procedure nor Hybrid mismatches were found to have significant impact in the ERP context. These findings provide meaningful insights since they could serve as the basis for discussing how the ERP implementation process should be defined and what activities should be included in the implementation process. They show that ERP developers may not want to include organizational (or business processes) changes in the implementation process, suggesting that doing so could lead to failed implementation. And in fact, this suggestion eventually turned out to be true when we found that the application of proces...

한,미여성 관리자 경력성공 영향요인에 관한 비교연구

김정진(Jung Jin Kim) 한국경영학회 2009 Korea Business Review Vol.13 No.2

본 연구는 국가 간 비교연구를 통해 한국과 미국의 여성 관리자의 경력성공에 영향을 미치는 요인들을 고찰하고자 하였다. 본 연구에서 주관적 경력성공의 개념은 경력만족과 고용가능성 인지를 포함시켰으며, 경력성공에 영향을 미치는 조직 요인으로 조직 내 네트워크, 상사의 지원을 고려하였으며, 개인요인으로 사회적 상호작용 기술인 직무중심성, 자기중심성, 상사중심성을 고려하였다. 본 연구의 실증분석을 위해 한국과 미국의 500인 이상 금융기관의 여성 관리자들을 대상으로 설문조사와 인터뷰를 실시하였으며, 한국의 24개 금융기관의 대리급 이상의 여성 관리자 159명과 뉴욕 및 워싱턴 주 20개 금융기관의 미국 여성 관리자 91명의 설문을 최종적으로 분석하여 다음과 같은 결과를 얻었다. 첫째, 조직요인으로 조직 내 네트워크는 한미 여성 관리자 모두 고용가능성에 정(+)적인 영향을 미쳤으며, 상사의 지원은 한미 여성 관리자 모두 경력만족에 정(+)적인 영향요인으로 밝혀졌다. 둘째, 개인적 요인으로 직무중심성이 경력성공에 미치는 영향은 한미 여성 관리자 모두 고용가능성에 긍정적 영향을 미쳤으나, 자기중심성은 미국여성 관리자의 경우에만 부(-)적인 영향을 미치는 것으로 나타났다. 마지막으로 상사중심성은 한국 여성 관리자에게 유의하지 않으나, 미국 여성 관리자의 경우 경력만족에 긍정적 영향을 미치는 요인으로 밝혀졌다. Korean companies have recently tried to increase the ratio of women in new recruit and to foster women managers. In Korea and overseas, moreover, many studies have examined the career development and success of women. This recent trend shows that social attention is very high on women workforce not only in academic terms but also in the real corporate world. In addition, Korean companies are following the example of their US counterparts in general business practices and system as well as human resource management. Given the current situation, comparing career success of American women managers and their Korean peers will be helpful in seeking the way of developing Korean woman workforce. Thus, this paper aims to identify what are the factors that affect Korean and American woman managers` career success and how the factors do. Career success has been evaluated with the number of promotions or salary level. However, women earn less and get fewer promotions than men with the same qualifications. Thus, objective elements of career success are not enough to assess women`s career success. Recently, moreover, subjective and psychological satisfaction has emerged as an important criterion of career success(Nabi, 2001). This is because objective criteria such as promotion or salary cannot fully evaluate career success after changes in organization structure have made not only fast promotion but lifelong employment almost impossible. In addition, as the opening of the labor market freed move between organizations, employability as of external factors has provided employees with stability that matches lifelong employment. Human capital variables have been considered as very important determinants of career success. This paper is to focus on individual factors and organizational support variables. As external environment rapidly change today, organizations regard ones` personality attributes, rather than their education or job experience, as important factors that show their job performance. In addition, as organizations now have open network structure, organizational support has significant impact on individuals` career success (Collins, 1983). Thus, individuals can be more successful in their careers when they form relationships with diverse people in and out of their organizations and win information and resources through the relationships. This study investigated factors affecting career success of Korean and American female managers and compared the relations of variables. As criteria of career success, career satisfaction and employability was included, and as organizational support on career success (organization network, support of supervisors)and individual factors affecting career success (work-centered, individual-centered, supervisor-centered)were considered. For data collection, questionnaires were administered to Korean American female managers. All of the selected companies had high rate of female employees in their workforce. In Korea, 250 questionnaires were administered to deputy managers and those at higher levels of three corporations and 23 financial institutions in 2006 and a total of 170 were returned. Among them, except for questionnaires from those with less than five years of tenure, a total of 160 were used. In the United States, a random sample was selected because researchers were limited in accessing companies. Three companies in the states of New York and Washington and 20 financial institutions were visited, questionnaires were administered to managers with subordinates and interviews were also conducted. Questionnaires were sent to a total of 183 managers, and 102 completed the questionnaire. Except for questionnaires completed by those with less than five years of tenure, a total of 91 were used for research. The five year criterion was used because employees need at least five years to evaluate their career success (Wayne et al., 1999). Analysis results showed that organization network had positive eff