래핑 광고의 레이아웃 구성 요소가 브랜드 태도에 미치는 영향: 버스 래핑을 중심으로

이광숙,Lee, Kwang-Sook 한국인쇄학회 2012 한국인쇄학회지 Vol.30 No.1

A research framework and hypothesis were established for analysing layout-factors of bus wrapping which influence on brand attitude. 130 questionnaire were distributed and 123 copies were retreated at metropolitan area. SPSS 12.0 was used for frequency analysis, factor analysis, and reliability analysis. For testing hypothesis multi-regression analysis were utilized. Attention, readability, explicitness, formativeness, creativity are partially significant to establish brand attitude. Attention and readability are insignificant, while explicitness, formativeness, creativity are significant to establish brand attitude. The most effective independent variables are creativity, and explicitness and formativeness are followed. In particular sensual, original, fresh layout of bus wrapping are highly significant.

대형 할인 마트의 인쇄 쿠폰 발행이 소비자 구매 의도에 미치는 영향

이광숙,곽보선,Lee, Kwang-Sook,Kwak, Bo-Sun 한국인쇄학회 2012 한국인쇄학회지 Vol.30 No.1

This research attempts to analyze the effect of printed-saving coupons distributed by major discount store on consumer purchasing intention. Those consumers having used printed-saving coupon in major discount store in Daejeon were selected as respondents. 121 copies were retreated from 150 questionnaires. For data analysis, frequency analysis for respondents' characteristics, Cronbach's alpha for reliability of analysis, and $X^2$ test of multi-regression analysis for testing hypothesis were utilized. The result of analysis shows 1) the way of using coupon is respectively different according to sex, age group, marital status, term of coupon, and the number of using coupon; 2) Attributes of coupon partially influence on purchasing intention of consumers. Only shopping cost cutting is insignificant, while keeping convenience, impulse buying, scheduled purchasing are significant. The most effective variable is scheduled purchasing, keeping convenience, and impulse buying influence on purchasing intension of consumers. Therefore, offering printed-coupon by major discount store is useful tool to induce consumers to planned purchasing.

단위학교 책임경영제와 학교장의 리더십에 관한 연구

이광숙(Lee Kwang Sook) 한국교육실천연구학회(한국교육포럼) 2007 韓國敎育論壇 Vol.6 No.2

단위학교 책임경영제에서는 특히 학교장의 리더십이 더욱 중요하다. 따라서 본 연구는 리더십에 대한 이론적 접근과 학교장의 리더십의 특징과 성격, 그리고 새로운 교육환경에서의 학교장의 리더십의 바람직한 방향을 모색해보고자 하였다. 학교장의 리더십 제고를 위해 고려해야할 것으로는 학교장의 전문성 제고를 위한 합당한 자격기준과 교육과정 개발이 필요하며, 리더십 향상을 위한 체계적인 연수프로그램이 강화되어야 한다는 점이다. 그리고 학교장은 교내 인적 자원 활용 및 역량결집 방안에 관한 연구는 물론이고, 지역사회 인적ㆍ물적 자원 확보 및 이의 효과적인 활용능력을 갖추어야 한다. 즉, 학교장은 급변하는 시대변화에 능동적으로 대처할 수 있는 종합적인 학교운영 능력을 더 갖출 수 있는 전문성제고 지원방안이 마련되어야 할 것이다. In the information society educational reform is necessary to adaptable to social changes. The principal's leadership of school should be essential to educational reform, because it is important that leaders of school impact the school management, especially school-based management. This study is focused on the principal's leadership under the school-based management system and makes a search for the quality leadership of principal to educational reform. The findings of this theses is following; firstly, it is important to study on the principal's professional as well as educational programs. Secondly, various training programs for principal's leadership is supplied for educational reform and changes adaptation. Thirdly, the principal should be researching for social needs to school diversities. Fourthly, the principal should be inquire into human resources activating programs and the effective management for regional resources. Fifthly, new recruit channels for the principal is desirable to educational reform. Finally, the autonomy of the principal is enlarging for school-based management.

대한제국의 한어학교에 관한 연구

이광숙(Kwang-Sook Lee) 서울대학교 교육종합연구원 2011 교육연구와 실천 Vol.77 No.-

대한제국이 설립 (1897)되기 전 1895년 외국어학교 관제에 따라 근대식의 외국어학교로서 영어학교, 일어학교, 한어 (중국어)학교, 법어 (프랑스어)학교, 덕어 (독일어)학교와 아어 (러시아어)학교가 설립되었다. 이 중 한어학교는 일어학교와 마찬가지로 1891년에 이미 수업이 시작되었다. 한어학교는 청일전쟁 (1894-1895)으로 1894년에 수업을 중단하였다가 1897년에 다시 재개하였다. 다른 어학교와 마찬가지로 한어학교도 외국어학교관제의 규정을 따랐다. 수업연한은 3년, 학기는 2학기제, 입학조건은 15세 이상 23세 이하의 일반인이 국어와 한문으로 된 독서와 작문 시험을 보아야 했다. 그러나 이 규정은 1906년도에 변경되었다. 3학기제로 되고 입학조건은 12세 이상의 남아로 제한되었다. 한어학교를 위시한 외국어학교는 (1910년 한일합방 이후) 1911년에 폐쇄되어 경성고등보통학교에 편입된다. 한어학교의 교과과정은 언어 습득과목과 언어외 습득과목으로 나눌 수 있다. 언어습득과목으로는 읽기, 쓰기, 말하기, 받아쓰기, 문법 등의 강좌가 있으며 한어학교는 언어의 특성상 발음, 사성, 구독점의 과목이 있었다. 언어외 습득과목으로는 역사, 지리, 이과, 수신, 체육 수업이 제공되었다. 한어학교 졸업자의 취직 상황은 교관, 교사, 시종, 사무원, 군수 등 다양하였다. In Korea gab es ab 1895 im westlichen und modernen Sinne errichtete Fremdsprachenschulen für Englisch, Deutsch, Französisch, Russisch, Chinesisch und Japanisch. Von diesen war die chinesische Schule die älteste. Bereits 1891 begann dort der Unterricht, der jedoch in Folge des chinesisch-japanischen Kriegs (1894-1895) drei Jahre lang (1894-1897) unterbrochen wurde. Nachdem Korea 1910 von Japan annektiert worden war, mussten 1911 die chinesische und die anderen Fremdsprachenschulen schließen. Der Chinesischunterricht hatte den Zweck, Dolmetscher bzw. Übersetzer und diejenigen für Dienstleistungsbereiche auszubilden. In der ersten Phase wurde jungen Menschen im Alter von 15 bis 23 Jahren der Eintritt in die Schule erlaubt. Sie mussten eine Eintrittsprüfung absolvieren, die aus Lesen und Schreiben auf Koreanisch und Chinesisch bestand. Die Lehrkräfte kamen aus China und die Unterrichtssprache war dementsprechend Chinesisch. Der Lehrinhalt umfasste sprachliche und außersprachliche Fächer. Es gab Frühlings- und Herbstsemester, und man hatte 30 Wochenstunden Unterricht. Die Dauer des Schulbesuchs war für Japanisch und Chinesisch auf drei Jahre, für andere Sprachen auf fünf Jahre festgelegt. All diese Regelungen änderten sich 1906 und gerieten unter stärkere Kontrolle des Ministeriums. Die Unterrichtsfächer bestanden aus Übungen zum Lesen, Schreiben, Diktat und Sprechen. Rechnen, Geografie, Geschichte und Naturwissenschaft wurden auch unterrichtet. Im Vergleich zu anderen Schulen war es charakteristisch, dass die chinesische Schule viel Übungen in Fächern der Aussprache, der vier Töne und der Interpunktion hatte. Die Abgänger der chinesischen Schule fanden Anstellungen als Dolmetscher, als Lehrer, als Aushilfe am Hof und als Angestellte im Dienstleistungsbereich.

조세회피의 비조세비용 - 조세회피가 자본비용, 매출, 신용평가점수에 미치는 영향을 중심으로 -

이광숙 ( Kwang Sook Lee ),기은선 ( Eun-sun Ki ) 한국회계학회 2016 회계학연구 Vol.41 No.4

본 연구는 2000년부터 2013년까지 금융감독원 전자공시시스템에 세무조사 추징세액을 공시한 상장기업을 대상으로 조세회피로 인한 비조세비용이 존재하는지 분석한다. 우리나라의 경우 자기자본의 5% 이상 세무조사 추징세액이 부과된 법인은 해당 사실을 공시할 의무가 있다. 기존의 선행연구는 기업들간 조세회피수준에 차이가 발생하는 원인을 비조세비용의 존재에서 찾고 있다(Desai and Dharmapala 2006; Hanlon and Heitzman 2010; Weisbach 2002). 조세회피 사실이 공시되면 그 기업의 정직성이나 회계투명성에 대한 시장의 신뢰가 깨지기 때문에 기업에 추가적 비용부담이 발생할 수 있다. 하지만 국내 시장에서 조세회피 사실 공시로 인한 기업의 명성훼손이 기업의 실질적비용부담 증가로 이어지고 있는지, 조세회피로 인한 비조세비용이 구체적으로 어떠한 형태로 나타나는지 실증적으로 살펴본 연구는 부족하다. 이러한 관점에서 본 연구는 조세회피사실이 시장에 공시되었을 때 시장의 요구수익률이 증가하는지, 고객 이탈로 매출감소가 발생하는지, 신용분석가의 신용평가점수가 하락하는지 분석하였다. 분석결과 세무조사 추징 사실 공시 후 자본비용이 상승하거나 매출이 감소했다는 실증적증거는 발견되지 않았다. 그러나 추징세액이 커질수록 자본비용이 높아지고, 매출감소 폭이커졌다. 이러한 실증결과는 시장이 세무조사 추징이 발생하였다는 사실만으로 그 기업을 부정적으로 평가하는 것이 아니라 조세회피의 경중을 따져 페널티를 부과하고 있음을 시사한다. 한편 추징세액이 많을수록 신용평가점수가 떨어지는 현상은 정기세무조사 표본에서만 관찰되었다. 이는 신용분석가가 정기적·경상적으로 발생하는 정기세무조사의 결과만을 기업 신용평가에 반영하기 때문으로 판단된다. 또한 세무조사 유형(정기세무조사/특별조사)과 기업규모(대기업/중소기업)에 따라 추징세액 공시에 대한 시장반응이 차별적인 것으로 나타났다. 구체적으로 세무조사 추징세액과 자본비용간 양(+)의 관계, 세무조사 추징세액과 매출액간 음(-)의 관계는 반복적·경상적으로 행해지는 정기세무조사에서, 조세쟁송 대응능력이 낮은 중소기업에서 보다 현저하였다. 본 연구는 세무조사 추징사실 공시와 추징세액 규모를 모두 고려할 경우, 조세회피의 비조세비용이 부분적으로 존재함을 입증하였다는점에서 의의가 있다. This study investigates whether non-tax costs of tax avoidance exists and how investors, creditors, credit analysts and customers perceive corporate tax avoidance. Korean listed companies are required to disclose tax audit penalties if tax audit penalties are above 5% of its equity. Even though tax avoidance can improve the firm’s after-tax cash flow, some companies appear to be engaged in little or no tax avoidance. The anecdotal evidence suggests that there is wide variation in tax avoidance across firms. In the prior literature, non-tax costs arising form tax avoidance are suggested as a possible reason for the variation in tax avoidance across firms. Hanlon and Slemrod(2009) show that market reacts negatively to the tax shelter involvement. However, Gallemore et al. (2014) cast doubts whether tax avoidance causes reputational costs. They do not find evidence that firms or their top executives bear reputational costs from tax shelter involvement. In spite of these mixed results, we know little about non-tax costs of tax avoidance. This study fills this gap. We analyze a sample of non-financial firms disclosing tax audit penalties over 2001-2013. Korea provides an ideal research setting for analyzing data on tax avoidance since for Korean listed companies the disclosure of tax audit penalties is mandatory. Prior studies including Gallemore et al. (2014) examine non-tax costs of tax avoidance by using the firms that tax shelter revelation occurred. However, tax shelter is only a kind of strategy that firms can choose to avoid tax. In this respect, our study has the merit in that it can cover all kinds of illegal tax avoidance strategies by using real tax audit results that listed firms mandatorily disclose in the market. We begin by examining non-tax costs of tax avoidance in terms of investors and creditors. The disclosure of tax avoidance may raise question on the firm’s honesty and business ethics. We conjecture that investors and creditors require a higher cost of capital for companies disclosing tax audit penalties, because illegal tax avoidance increases agency problems and decreases transparency. Next, we examine whether customers put tax avoidance firms to non-tax costs. Since societal demands on corporate social responsibility increase, disclosure of tax avoidance may damage the firm’s brand values and sales. Furthermore, we examine how credit analysts react to the disclosure of tax audit penalty. Prior studies suggest that credit analysts play a role as a sophiscated information intermediary and reflect tax risk on their credit ratings properly. It is interesting question worthy of study how credit analysts respond to disclosure of tax audit penalty. The empirical results are as follows. We do not find evidence of increased cost of capital following the tax audit penalty disclosure relative to the cost of capital for matched control firms. However, we find that the more tax audit penalties, the higher cost of capital. Similarly, We do not find evidence of decreased sales following the tax audit penalty disclosure relative to the sales for matched control firms. However, in the analyses using the amount of tax audit penalties, we find cost of capital increases with tax audit penalties and sales(or change in sales) decrease with tax audit penalties. Credit ratings also fall into decline with tax audit penalties, but this result is observed only in the regular tax audit sample. Furthermore, we investigate the differential effects of firm size on non-tax costs of tax avoidance. We find that the positive relation between tax audit penalties and cost of capital and the negative relation between tax audit penalties and sales(or change in sales) are more noticeable for small and medium sized firms than large firms. It seems that market reacts more negatively to the tax audit penalties of small firms because small firms have lower litigation capacity than large firms. Furthermore, we find that tax audit penalties do not significantly affect the firm’s effective tax rates following the tax audit penalty disclosure. Our study contributes to the tax avoidance literature in the following ways. We show that the disclosure of tax evasion itself dose not drive up reputational costs, but the amount of tax audit penalties has a positive relationship with the negative market reactions. As we know, our study is the first attempt to combine amount of tax audit penalty and market reaction to the tax evasion. Prior literature does not investigate the differential effects depending on the seriousness of tax avoidance. Even though a firm is imposed tax audit penalties, tax audit penalties might be canceled if the company appeals against a decision. However, if the penalties are substantial, tax risk arising from tax audit penalties is increasing. In this respect, our study extend prior literature by considering the size of cash outflow from tax avoidance detection. It will be able to shed light on the under-sheltering puzzle. Furthermore, we investigate the differential effects of the type of tax audit or firm size on the reputation costs of tax avoidance. Our study shows that market reacts more negatively to the routine tax audit results than special audit results, and small firms than large firms. It implies that the positive relation between non-tax costs and amount of tax audit penalty are conditional on the type of tax audit and firm size. This study has a contribution suggesting that non-tax costs are not driven simply by whether or not the firm engage in tax evasion, rather market imposes non-tax costs based on the seriousness of tax evasion.

세무조사 효율성 제고 방안

이광숙(Kwang-Sook Lee),기은선(Eun-Sun Ki) 강원대학교 경영경제연구소 2020 Asia-Pacific Journal of Business Vol.11 No.1

Purpose - The purpose of this study is to expand the taxpayer s rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea s tax system, which assumes sincere taxpayers.

독일어 수업에서 오류현상

이광숙(Kwang Sook Lee) 이중언어학회 1995 이중언어학 Vol.12 No.1

N/A

대학산학협력관련 과세문제 연구

이광숙(Lee, Kwang Sook) 한국조세연구포럼 2015 조세연구 Vol.15 No.1

본 연구는 사립대학의 산학협력단 및 학교기업에 대한 법인세 및 부가가치세법에 대한 과세제도 개선 방안을 제안하고자 한다. 산학협력단 및 학교기업의 기술혁신역량 강화와 고용창출 및 청년실업감소라는 도입취지에 부합되도록 다음과 같은 세무처리방안을 제시한다. 첫째, 과세주체로서의 산학협력단의 성격을 법률상 명확히 하여야 한다. 산학협력단은 법률상 비영리법인이고, 법인세법상 공익법인에 해당하여 학교의 장의 지도·감독을 받는 학교 산하의 대학자치기구로서의 역할을 담당하고 있으므로 이러한 취지에 맞도록 각종 세제가 적용되어져야 할 것이다. 둘째, 산학협력단에 제공되고 있는 조세혜택규정인『고유목적사업준비금의 손금산입 특례규정(조세특례제한법 제74조)』은 일몰적 규정으로 2014년 12월31일 이전에 발생한 소득에 한해 적용하도록 명시하고 있다. 이러한 조세혜택의 감소는 국가의 중요한 교육산업에 부정적 영향을 미칠 수 있으며 산학협력제도 도입취지에 반하는 결과를 초래할 가능성이 있다. 일몰적 성격으로 규정된 법안은 납세자의 예측가능성을 낮추어 장기적으로 안정적인 산학협력단의 운영에 차질을 초래할 가능성이 존재한다. 따라서 산학협력단의 수익에 대해 고유목적사업준비금설정을 통한 법인세 면제조항을 조세특례제한법에서 한시적으로 규정할 것이 아니라 법인세법에서 규정하여 영구화할 필요가 있다. 셋째, 학교기업의 법적형태는 학교 또는 산학협력단내 하나의 부서이다. 현재까지 학교기업에 대한 설치 및 운영에 관한 시행령이 제정되지 않은 상태에 있고, 세법에도 학교기업에 대한 내용이 없는 상태에 있으므로 법률규정의 완비가 시급하다. 학교기업은 제한된 사업종목 내에서 교육과정의 일환으로 재화 및 서비스를 생산 공급하는 것을 목적으로 도입된 교육기관의 부서이다. 이러한 학교기업의 매출은 교육과정에서 필연적으로 발생되는 것이므로 부가가치세법상 면세사업인 교육서비스의 부수거래로 주된 사업과 동일하게 면세적용 되어야 할 것으로 판단된다. 그러나 이와 관련된 최근의 질의답변을 살펴보면 학교기업이 제공하는 재화 또는 서비스에 대해 부가가치세 과세대상으로 해석하고 있다. 이는 학교기업의 도입취지를 충분히 고려하지 못한 것으로 학교기업이 제공하는 재화공급 또는 용역의 공급과정 자체가 교육과정의 일환이라는 것에 대한 이해를 바탕으로 학교기업이 공급하는 재화 또는 용역에 대해서는 부가가치세 면세적용 하도록 하여야 할 것으로 판단된다. The objective of this study is to review tax issues of Industry-academic cooperation foundation (IACF) and School based enterprise and to suggest new solution of them. We suggest the tax solutions that meet the introduction purposes of the IACF and School based enterprise for build up technology innovation capability and job creation and reduction of youth unemployment. Firstly, it is definitely a character as taxable subject by law of IACF and School based enterprise. IACF is nonprofit corporate legally and public corporation from a corporation tax law point of view that will be various tax is applied to fit this purpose and serves as the autonomy mechanism of university receiving the principal"s guidance ? supervision. Second, the tax benefit regulation- inclusion in deductible expenses of Reserve fund for essential business by Restriction of Special Taxation Act Article 74- is also expressly to apply only to income earned in the December 31, 2014 as the sunset regulations. This reduction in the tax benefits can have a significant negative impact on the education industry and has the potential consequences contrary to the purpose introducing IACF. As specified by sunset legislation, there is likely to cause a setback in the long-term stable operation of IACF lowering predictability of the taxpayer. Therefore, rather than to define the tax exemption through reserve fund for essential business for a limited time it is necessary to perpetuate the regulations in the Corporate Tax Law. Third, the legal form of the School based enterprise is one of the departments within the University or IACF. The state has not enacted Enforcement Decree and there is no tax law regarding the setup and operation of the School based enterprise to the present. The relevant tax laws and regulations are needed urgently. School based enterprise is the department of educational institutions that"s introduced purpose is producing goods of the limited business categories as part of the curriculum. School based enterprise’s sales(supply of goods or services) should be applied the same way as education business that is exemption, because that inevitably occur in the course of education services. But, Taxing authorities are giving answers to related questions lately that has been interpreted as a VAT on taxable goods or services provided School based enterprise. This is not enough to consider the purposes of the introducing School based enterprise. Since School based enterprise is to supply the goods or services as part of the curriculum should be applied for VAT exempt.

선천성(先天性) 심장병(心臟病)의 개심술(開心術) -6례(例) 수술경험(手術經驗) -

이성행,이성구,한승세,이길노,김송명,이광숙,이종국,Lee, Sung Haing,Lee, Sung Koo,Han, Sung Sae,Lee, Kihl Rho,Kim, Song Myung,Lee, Kwang Sook,Lee, Chong Kook 대한흉부심장혈관외과학회 1976 Journal of Chest Surgery (J Chest Surg) Vol.9 No.2

Six cases of congenital heart disease were operated on by means of cardiopulmonary bypass between December, 1975 and April, 1976. Two cases of ventricular septal defects (VSD), two cases of VSD, associated with ruptured aneurysm of sinus Valsalva, two cases of atrial septal defects (ASD) and one case of pulmonic stenosis with patent ductus arteriosus were operated. Sarns roller pumps and Bentley Temptrol oxygenators were used for extracorporeal circulation. Pump oxygenator was primed with Ringer's lactate solution, 5% dextrose in water, mannitol, and ACD blood. Flow rate ranged from 2.0 to $2.4L/M^2/min$. Bicarbonate was added to the oxygenator with estimated amount as 15 mEq/L/hr. Venous catheters were introduced into superior and inferior vena cava, and oxygenated blood was returned to the body through aortic cannula inserted into ascending aorta. Moderate hypothermia ($30^{\circ}C$) was induced by core cooling. Aorta was cross clamped for 15 minutes and released for 3 minutes, and repeated clamping when necessary. Atrial and ventricular septal efects were closed by direct sutures. Aneurysms of sinus Valsalva ruptured into the right ventricle were repaired through right ventriculotomy by d:rect closure with Dacron patch reinforcement. Cardiopulmonary bypass time varied from 66 to 209 minutes, and aorta cross clamping time ranged from 13 to 56 minutes. Postoperative bleeding was minimal except one case who needed for evacuation of substernal hematoma. Intra- and postoperative urinary output was satisfactory. Acid-base balance, partial pressure of $O_2$, electrolytes, and hematological changes during intra- and post-perfusion period remained at the acceptable ranges. No mortality was experienced.

스크린 인쇄 기법에 의해 제작된 옥외 광고용 분산형 무기 EL 램프의 색좌표 변화와 광고 효과

문길환,이광숙,Moon, Kil-Hwan,Lee, Kwang-Sook 한국인쇄학회 2012 한국인쇄학회지 Vol.30 No.1

The inorganic powder EL lamp was made by screen printing technique with a phosphor ink and a dielectric ink. Value of color coordinates X and Y increased under the condition of supplying driving power to the inorganic powder EL lamp and changing voltage with constant frequency. When frequency was changed under the constant voltage, value of color coordinates X and Y were decreased with increasing frequency. However, level of change of color coordinates X was different from color coordinates Y. When voltage was increased under constant frequency, changing degree of color coordinates X and Y shows similarity. But under the constant voltage with changing frequency, color coordinates X and Y were differently changed that degree of change of color coordinates Y showed five times more than that of color coordinates X. As increasing thickness of phosphor ink and dielectric ink, level of voltage and frequency, color coordinates X and Y were slightly changed. According to the thickness of phosphor ink and dielectric ink, and level of voltage and frequency, color coordinate of color light was changed. Frequency was most important element influencing on the change of color coordinate.