主權槪念과 權力構造와의 關係

김광윤(Kwang yoon Kim) 부산대학교 법학연구소 1978 법학연구 Vol.20 No.1

외부세무조정에 있어 세무대리인과 납세자간의 독립성의 필요와 관련 법규 개정방안

김광윤 ( Kwang Yoon Kim ),정규언 ( Kyu Eon Jung ) 한국회계학회 2013 회계저널 Vol.22 No.3

This study analyzes whether independence is required between tax return preparers and taxpayers, and proposes related amendments to regulations concerning the external tax adjustment. Many countries require that tax return preparers operate as an intermediary between taxpayers and the tax administration and therefore owe duties not only to their clients but also to the community. Under article 65-3(6)4 of Enforcement Regulations of Income Tax Act, tax return preparers cannot file tax return for the affiliated persons. This prohibition can be explained as the independence requirement between tax return preparers and taxpayers. In 2006, the additional tax was imposed on a tax return preparer because he did not attached the tax adjustment statement made by other tax return preparer on his own business income, which was required by the tax regulation due to his income amount. The tax return preparer appealed against the assessment of additional tax. The Commissioner of National Tax Service determined that the imposition of the additional tax was improper at the appeal examination of 2006-0016. However, this determination should be interpreted as, not that the independence was not required, but that the punishment was impossible without regulation. In order to improve the effectiveness of the external tax adjustment, the independence should be required between tax return preparers and taxpayers. Thus, it should be banned that tax return preparers perform the external tax adjustment for his/her own business income. In addition, this study points out the errors on article 65-3(6)4 of Enforcement Regulations of Income Tax Act, articles 97(9) and 97(10) of Enforcement Decree of the Corporate Tax Act, and articles 50-3(2) and 50-3(4) of Enforcement Regulations of the Corporate Tax Act, and proposes amendments.

의료서비스 증진에 영향을 미치는 조세유인 실증연구

김광윤(Kwang Yoon Kim),전장식(Jang Sik Jeon) 한국경영학회 2001 經營學硏究 Vol.30 No.3

The hospitals in Korea face great financial and operational difficulties nowadays due to inequity in the taxation system and the health insurance system. Although the contribution of hospitals to social welfare is no less than that of other non-profit organizations, hospitals are not provided with tax incentives which other non-profit organizations normally enjoy. Besides, the reimbursements from the current health insurance system are not sufficient to recover the cost of medical services of hospitals. The purpose of this study is to investigate empirically the necessity of tax incentives for hospitals. The results of this study will have long-term governmental policy implications for the improvement of healthcare service. For empirical analysis, 10 hypotheses were established and tested on the survey data. The obligation of the government, the unfairness of the tax system, the non-profitability of the medical service, the level of quality of medical service, and the level of burden for medical service were selected as factors which affect the tax incentives for medical service. Survey questionnaires were distributed to the staffs of the medical service, the customers of the hospital, the tax experts, and tax officials The multiple regression model was used for statistical analyses. In addition, the Kruskal-Wallis test, the Scheffe`s test, and t-test were performed for categorical variables. The findings are summarized as follows: First, the obligation of the government, the unfairness, and the non-profitability of the medical service are factors which favorably induce the tax incentives for hospitals. Second, the tax officers are less favorable for the tax incentives for hospitals than the staffs of the medical service. Third, persons over the age of forty are more favorable for the tax incentives for hospitals than those in their twenties and thirties. The significance of this study is that the empirical analysis of the tax incentives for healthcare service was made for the first time, and the results of the analysis were meaningful for the improvement of healthcare service in Korea.

부동산 보유세제에 관한 인식도 조사연구

김광윤(Kwang Yoon Kim),김종영(Jong Young Kim) 한국경영학회 2008 한국경영학회 통합학술발표논문집 Vol.2008 No.8

중소기업 회계처리기준에 대한 사적 고찰

김광윤(Kwang-Yoon Kim) 韓國經營史學會 2013 經營史學 Vol.68 No.-

본 연구는 2013년 2월 법무부가 고시한 중소기업회계기준을 계기로 우리나라 중소기업 회계처리기준에 대하여 문헌연구적 방법으로 역사적 고찰을 한 것이다. 1996년 이전에는 회계기준이 기업회계원칙(1958년), 상장법인등의 회계처리에 관한 규정(1974년), 그리고 통합된 기업회계기준(1981년) 등으로 존재해 왔으나 중소기업에 대한 별도의 회계처리규정이 없고 일반기업들과 동일한 회계처리기준이 예외 없이 적용 되던 시기이다. 우리나라 회계처리기준에서 중소기업의 회계처리에 대하여 최초로 언급한 것은 1996.3. 30. 7차 개정된 기업회계기준(구 증권관리위원회, 현 증권선물위원회 제정) 제93조 (중소기업의 회계처리에 대한 특례)였다. 그 내용은 할부매출의 수익인식 등 4종의 회계 처리에 대한 예외 인정이었다. 1997년 하반기의 외환위기를 겪으면서 회계기준 제정 작업이 민간기구인 한국회계기 준위원회로 넘어가고 여기서 1998. 4. 1. 제정한 구 기업회계기준에서 “중소기업의 회계 처리에 대한 특례”로 이어졌다. 그 내용은 법인세비용 등 5종의 회계처리에 대한 예외 인정이었다. 2003년 들어와 종래의 조문식(clause form)에서 대폭 개혁하여 외국처럼 설명식(state-ment form)으로 바뀐 기업회계기준서 시대로 들어와 동 기준서 제14호 “중소기업 회계 처리 특례(2003. 12. 23.)가 발표되었으며, 그 내용은 시가가 없는 파생상품에 대하여 평가 등 12종의 회계처리에 대한 예외 인정이었다. 한국회계기준원의 회계기준위원회가 한국채택국제회계기준(K-IFRS)을 공표(2007년 12월 21일)함에 따라 비상장기업을 위한 일반기업회계기준이 별도로 2009년 11월 27일 제정 공표되었으며, 동 기준 제31장(중소기업회계처리 특례)에서 지분법 등 10종의 회계 처리에 대한 예외 인정 규정을 두었다.2013년 2월 1일자로 법무부가 상법시행령에 근거하여 고시한 중소기업회계기준은 2012년 7월 한국회계기준원이 작성한 공개초안을 중심으로 적극적 접근법(positive approach) 에 따라 중소기업이 반드시 준수해야 하는 내용만을 조문식의 독립된 규정으로 제정하여 중소기업에게 부담을 줄여준 특징을 가진다. 다만, 동 기준에 대하여 분석적 고찰을 한 결과 재무제표의 종류 등 9개항에 있어서는 향후 개정되어야 할 사항이 적출되었다. The paper aims to review historically the Accounting Standards for Small and Medium-sized Entities(hereinafter, the Standard) in the Commercial Act pronounced by the Ministry of Justice as of February 1, 2013 through archival study methodology. Prior to 1996, the accounting standards existed in full compliance with the Corporate Accounting Standards(the CAS) without the exception of SMEs all through the Corporate Accounting Principles(1958), the Accounting Regulations for Listed Corporations etc(1974), and the CAS(1981). On March 30,1996, the 7 th CAS stipulated the Special Accounting Treatments for SMEs for the first time in its Clause 93, which allowed 4 exceptional items including the revenue recognition of long-term installment sales on the collection basis. On April 1, 1998, the old CAS enacted by the Korean Accounting Standards Board, not by the Government in the wake of foreign exchange crisis in late 1977, put forward the 5 exceptional items including the income tax accounting. On December 23, 2003, the Statement of Corporate Accounting Standards(SCAS) No.14,“Special Accounting Treatments for SMEs”allowed the 12 exceptional items including non-market derivative financial instruments at cost basis. On November 27, 2009, the General Corporate Accounting Standards stated in the chapter 31 that exceptional accounting treatment could be on 10 items including the waive of the equity method for significant equity securities. On February 1, 2013, the Ministry of Justice promulgated the Accounting Standards for Small and Medium-sized Entities, not an exceptional regulation but a whole regulation via the positive approach, which should be followed in all relevant cases by SMEs. In addition, we have excavated 9 problematic items including the kinds of financial statements for small and medium-sized entities in preparation for the coming revision of the Standard.

회계감사업무의 차별화에 관한 실증적 고찰

김광윤(Kwang - Yoon Kim) 한국경영학회 1988 經營學硏究 Vol.17 No.2

자본거래에 따른 증여세문제의 실증연구

김광윤(Kwang Yoon Kim) 한국경영학회 1994 經營學硏究 Vol.23 No.4

본 연구는 우리나라 상속세법상 增資·減資·合倂 등 자본거래와 관련된 증여의제문제를 문헌연구 및 실증연구한 논문이다. 기존의 분석적 문헌연구 일변도에서 한걸음 더 나아가 주요 당사자에 대한 설문조사로써 과제별 문제점을 도출하고자 하였으며 통계분석에 의해 집단간 인식차이유무를 파악하여 민주적 개선방안을 마련하였다.

경정맥영양주사치료(intravenous nutrition therapy)의 근거 및 임상적 활용 범위

김광윤(Kwang Yoon Kim) 대한기능의학회 2023 Journal of Korean Institute for Functional Medicin Vol.6 No.2

기능의학적 IVNT는 영양수액라는 명칭으로 인해 아미노산 수액이나 TPN 수액과 혼동되는 개념으로 사용되는 경우가 많다. 하지만 IVNT는 아미노산 수액, TPN 수액과는 성분의 구성과 목적이 다르다. IVNT는 구성 성분에 따라 만성 피로 완화, 간 해독, 암 환자의 항암 효과, 항암화학요법 부작용 완화 등을 위해 적용될 수 있다. IVNT는 만성 피로의 원인이 되는 미토콘드리아 기능부전 및 부신 기능의 장애 회복에 적용될 수 있으며, 간해독을 위해 IVNT는 간 해독 단계에 필요한 필수 조효소 및 보조 인자 공급을 통해 치료효과를 제공하고 항산화 효과를 통해 간에 발생한 염증을 감소시킬 수 있다. 또한 고용량의 항산화 치료를 통해 암 환자에게 항암 효과를 기대할 수 있다. 임상의는 환자에게 IVNT를 적용하기 전 적절한 검사를 선택하고, 정확한 감별진단을 통해 적절한 IVNT를 적용하는 것이 중요하다. 또한 각 미네랄과 비타민에 대한 주의사항을 숙지하고 IVNT를 안전하고 효과적으로 투여할 수 있어야 한다. Intravenous nutrition therapy (IVNT) of functional medicine is often used as a confused concept with amino acid fluids or total parenteral nutrition (TPN) fluids due to its name of nutrition therapy. However, IVNT is a fluid treatment method whose composition and purpose are different from amino acid fluids and TPN fluids. IVNT may be applied to alleviating chronic fatigue, liver detoxification, anticancer effects in cancer patients, or relieving side effects from chemotherapy, depending on its components. IVNT can be applied to restore mitochondrial and adrenal dysfunction for alleviating chronic fatigue, and in the liver detoxification process, IVNT provides therapeutic effects through the supply of essential coenzymes and cofactors required for the liver detoxification phase and also reduces hepatic inflammation through antioxidant effects. Anti-cancer effects can be expected in cancer patients through high-dose antioxidant treatment. It is important for clinicians to select appropriate tests before applying IVNT to patients, and to apply appropriate IVNT through accurate differentiation diagnosis. In addition, Clinicians should familiarize with the precautions for each minerals and vitamins and be able to administer IVNT safely and effectively.

최근 상법상 회계규정의 개정시안에 대한 비판적 고찰

김광윤 ( Kwang Yoon Kim ) 한국회계학회 2006 회계저널 Vol.15 No.4

사립대학교원의 보수에 대한 연구

김광윤(Kwang Yoon Kim) 한국경영학회 1996 經營學硏究 Vol.25 No.4

The purpose of the paper is to survey the professors` pay in major private universities and colleges. The scope is limited to direct pays excluding fringe benefits. Research methods applied consist of archival research and survey research. Archival research has been used in comparison among reward regulations of sampled universities, while survey research has been used in professors` opinion survey of a specific university via questionnaire. The result shows that reward regulations were more or less different in terms of pay scheme, indicating three different pay schemes. On the other hand, pay level was graded according to rank of annual gross salaries by each university regulation. Finally, problems and recommendations were presented in relation to the reward regulation of the case university.