외국법인 종속대리인의 과세에 관한 연구 -계약체결대리인의 사례를 중심으로-

서정록 ( Jung Rog Suh ),최동춘 ( Dong Choon Choi ),김재승 ( Jae Seung Kim ) 한국세무회계학회 2012 세무회계연구 Vol.0 No.31

조세조약이 체결된 국가에서는 국제거래가 이루어지더라도 고정사업장이 없을 경우 해외 특수관계자간의 국제거래에 따른 조세를 신고·납부할 의무가 없다는 조세조약의 조항을 악용하여 다수의 다국적기업이 거래상대국에서의 조세를 회피하기 위한 전략으로 고정사업장을 은폐하려는 시도를 하고 있다. 이에 본 연구에서는 OECD 모델조세조약에 나타난 고정사업장, 특히 간주고정사업장에 대한 개념을 국내세법 규정과 비교·검토하여 간주고정사업장에 대한 개념을 정립하고, 간주 고정사업장으로 판정되는 종속대리인의 요건과 판정기준에 대한 이론적 고찰을 실시하였다. 또한 과세당국의 세무조사에서 간주고정사업장으로 판정 받은 기자재 판매 외국법인 국내 자회사의 사례분석을 통하여 외국법인 국내지점·자회사의 종속대리인으로서의 역할에 대한 판단기준과 법률적 근거를 검토하였다. 국내세법에서는 법인세법 제94조 제3항에서 간주고정사업장에 대하여 규정하고 있으며 종속대리인에 대한 고정사업장 판정기준과 요건을 법인세법 기본통칙에서 별도로 명시하고 있다. 과세당국에서는 형식상으로는 외국법인과 법률적·경제적으로 독립적이며 판매관련 보조용역 및 A/S 지원업무를 수행하는 사례기업에 대하여 간주고정사업장으로 판정하였다. 본 연구의 사례기업의 경우는 한국 내에서의 영업거점 마련을 위해 국내 자회사를 설치한 이래로 실질적으로 국내의 자회사는 제품의 판매행위와 관련한 계약체결권을 반복적으로 행사하였을 뿐만 아니라 법인설립, 종업원채용, 회사의 경비 운영 및 보전에서 지휘·통제를 받는 등 법률적·경제적으로 외국법인에 종속된 상태이기 때문에 국내세법에서는 사례기업의 국내 자회사를 종속대리인으로 판정을 하였다. Recent trend of tax avoidance planning of foreign corporation is to hide their "Permanent Establishment (PE)" because of the articles of tax treaty which said there is no responsibilities to file and pay income tax regarding local source profit if there is no PE in country, This article firstly reviewed PE and deemed PE concept of OECD model tax treaty and compared it with that of Korean Corporate Income Tax Law (CITL). And also reviewed the standard basis of judgement of the subordinate attorney which is regarded as deemed PE by using actual cases in foreign corporation which sold products in Korea. In CITL stipulates the definition of deemed PE and the standard basis of judgement of subordinate attorney of foreign corporation. The taxation authority judged the Korean subsidiary of case corporation as a subordinate attorney and levied taxes to the company as a deemed PE in Korea. The reasons of judgement are as follows;firstly, Even though they asserted themselves as a economically and legally independent entity with the foreign corporation and only implemented support function of sales and after sales services activities, the Korean subsidiary exercise the right of trade contract repeatedly, secondly, Korean entity was directed and controlled by mother company in the area of establishment of legal entity, employees recruiting, operating expenses of Korean entity and etc.

作品에 投影된 作家의 深層意識 : Kim yoojyung's female complex only 金裕貞의 Female complex를 中心으로

徐廷祿 同德女子大學校 1976 同大論叢 Vol.6 No.1

1. Preface In any respects, the world of writer's consciousness is to be expressed on the surface of works. Assuming that writers are connected with works, the studying of writer's or literary works can be easy and desirable by means of illucidation of writer's consciousness. This study will clarify the essential part of Kim yoojyung's literary world through examing how female complex functioned, developed in his works. 2. The formation process of Kim yoojyung's female complex Briefly saying, Kim yoojyung's female complex was derived from his mother. Maternal love will have been thought to be the primitive and original love-type. Because of losin g his mother in child, his theisrty for maternal love rooted deeply in his subconsciousness. In the result, loss of mother had been developed and deepened in the form of blind idolizing, beautifying her mother. The thirsty for maternal love may be caused from infantile libido, following realistic dissatisfaction. His complex, one type of Oedipus complex, represented the solidity of infantile libido. Also, he tried to sublimates his own grave complex-dark loneliness and dissatisfaction-into the work of art. He succeeded in displacing the complex with laughter, throguh the latter he sought to do self-relief. 3. The pattern of woman-group in Kim yoojyung's works. In his most worksa poor woman in rural community or a woman of low birth, a humble professonal woman would be regarde as an important-type. There was disparity of age from 16 years to a woman, with one child. These women possessed sound primitivity and naive naturaliness. Besides, female characters were commoner, more sensible and more practical than male characters. 4. The method of refraction of female complex In his case female complex moved between two extremes. At first, agressive and defensive attitude toward object, that is sadism. Secondly, masochism. The former represented the humble business girls such as poor women in rural communities and Dulbyungi (a wandering waitress), barmaid. Writer Kim cursed and condemned them and did whipping at random. Of course, writer Kim made the best of this treatment with female characters for the befefit of so-called self-relief. On the contrary the latter projected the male characters. The male characters consisted of a good-for-nothing fellow in social living and immoral, incompetent person, an idiot in the front of female sex. Kim yoojyung intended to be free from female-complex and longed for self-relief from various obsessions through the representation of foolish and incompetent male sex. 5. close Kim yoojyung would count the effect of works closely by means of the technique “subversive irony.” As you see his many pieces proves that he was conscious of treatment of climax thoroughly. This technique or plan fortified and magnified his writer-consciousness which contained female-complex as the main idea. That his female-complex embodied as sound primitivity and naivenaturalness rather than as neurosis symptom was plobably derived from his excessive humanism. Writer Kim succeeded in changing his own life into another living through transforming female-complex, there fore his works and living will be memorized and examined for good.

廉想涉의 文體硏究

徐廷綠 同德女子大學校 1978 同大論叢 Vol.8 No.1

When the style of Yawm Sahngsawp(廉想涉), novelist, is evaluated, stress has been laid on the nature of realistic description in his writing, perhaps due to the preoccupation that he was a writer belonging to the realism. It is hard to tell, however, that his literary style should have been established by the influence or working of the West European realism. The characteristic of his style seems to have much to do with the Korean traditional way of description or his own literary peculiarity. It was the case from his early immature period through his middle period when his sty]e was consolidated and still later. The following are some characteristics of his style. 1. It is one of the characteristics of his sentence structure that there are far more complex or compound sentences than simple ones. And inflection endings more often fulfils the function of connecting sentences or classes than conjuctions or other connecting words do. 2. Symbolic words such as words of onomatopoeia or words expressing mimicry of behaviour are frequently used. This is a characteristic of is vocabulary and it adds to the rhythmical effect in description. 3. Being a nature of Seoul, he commanded the typical Seoul dialect in his works and it enlivens the reality of the prevailing state of society. 4. The prototype of the above characteristics i. e. the frequent recurrence of compound sentences and symbolic words can be found in the old story books of Korea. His family line also supports this. 5. His particular habit in writing is remarkable. His habitual use of certain words or phrases as well as his habitual way of description persisted from his early period to his later years. And he didn't leave traces of his introspection or consciousness of this fact. 6. The frequent verbosity or talkativeness in his writing is as much an aspect characterizing his style as his bias towards femininity is. While Ive may say we can find the best style of a writer when he describes a universal concept or meaning in his own voice with his individual characteristic and representation technique united Yawm Sahngsawp relied mainly on his individual characteristic lacking in the positive consciousness of the representation technique. It is proved by the consistency in his style showing little change or development from his early period till his later years.

『三代』에 나타난 부계(父系)의 위상(位相) 연구

徐廷祿 同德女子大學校 1983 同大論叢 Vol.13 No.1

The object of this study is to examine the aspecte of the phase of the father's side reflected in along novel: “The Three Generations” by SANG SUB, YUM-the aspects expressed in the form of complications and accommodations in the history of a family side through three generations especially situated on the most traditional society in the latter half of 1920's. It proved that in case the three generations coexist in the same time and space, the successive generations, such as the second and the third, are under the control of the first just as the shole planets keep the orbit of the solar system. The first exercises his authoxity over the others by the force of his own property right and the authority of a conservative fatherhood. In case the second repulses the doctrine persisted in by the first, he is bound to be left out of the orbit so that the third takes the plase according to the absolute principle of the first. Besides showingt clearly the universality of the human society, “The three Generations” represents specific fields of Korean literature through the phase of the father's side. From this point, the work “The three Generations” by SANG SUB, YUM stnads for “Paternal literature” in themodern literature of Korea.

한국GE플라스틱스 6시그마 경영혁신 : 작업변경시간 단축사례를 중심으로

이남주,서정록,김강,손성진 서강대학교 경영연구소 2005 서강경영논총 Vol.16 No.2