인적회사의 과세방안

黃仁京(In Kyeong Hwang) 한국세법학회 2005 조세법연구 Vol.11 No.1

최근 인적회사 소득에 대해 현행법에서 회사 자체에 법인세를 부과하는 것에 대한 대체안으로서 회사 자체를 과세하지 않고 인적회사의 구성원인 사원에게 각자의 지분별로 꿰뚫어 과세하는 것이 타당한지가 논의되고 있다. 그 논의는 미국 세법상 파트너십 과세방식의 도입으로 대별되고 있고, 여기에는 파트너십 과세방식이 지식기반산업을 그 주된 것으로 하는 인적회사 소득을 한번만 과세하여 세금을 경감해 준다는 전제가 깔려 있다. 그러나 이런 관점은 파트너십 과세방식이 반드시 조세혜택을 주는 제도가 아니라는 점에서 그 각도를 달리해야 한다. 오히려 올바른 관점은 법인세 과세방식에 대한 대체안으로서 파트너십 과세방식 및 그와 유사한 S corporation 과세방식(이하 파트너십 과세방식과 S corporation 과세방식을 합하여 “도관과세방식”1)이라 한다)의 도입가능성을 염두에 둘 수 있지만, 정작 초점이 되어야 할 부분은 도입 자체가 아닌 그 과세방식 체계라는 점을 인식하는 것이다. 따라서 현 시점에서 그 한가지 도입방안으로 현행법 체계를 크게 바꾸지 않으면서 현행 소득세법상 그 체계가 미비한 공동사업장 규정을 정비하여 인적회사 과세방식의 표본으로 삼도록 제안한다. 구체적으로 인적회사에 법인세 과세방식과 도관과세방식에 대한 선택권을 주고 소득세법의 체계정비는 도관과세방식에서의 주요 쟁점, 즉 조합 설립단계에서의 조합에의 출자, 조합 운영단계에서의 조합소득 계산, 조합원 지분의 양도, 조합과 조합원의 거래, 조합운영 및 청산단계에서의 조합으로부터의 분배 등에 집중되어야 할 것이다. Whether as a substitute for a current taxation system where the corporation tax is imposed on the income of "Hapmy?ng Hoesa" or "Hapja Hoesa" of the Commercial Law, the taxation system that the income of “Hapmy?ng Hoesa” or “Hapja Hoesa” passes through to a partner and is taxed to the partner as the partner's distributive share instead of being taxed to “Hapmy?ng Hoesa” or “Hapja Hoesa” as such should be reasonable is controversial problem these days. The discussion is classified as a “Introduction of a partnership taxation system of Internal Revenue Code in United States, and the premise is that in the such taxation system, the income of “Hapmy?ng Hoesa” or “Hapja Hoesa” that is primarily based on a knowledge industry is taxed once in partner level so that it results in tax reduction. However, because the premise is wrong to some extent in that a pass-through system is always not a benefit, the viewpoint must be changed. Thus a right angle of vision is that it is really focused on how we construct the taxation system on the income of “Hapmy?ng Hoesa” or “Hapja Hoesa”, not whether we introduce the pass-through system itself or not, introducing the pass-through system such as the partnership taxation system and a similar S corporation taxation system of Internal Revenue Code in United States. Consequently, as a introductive suggestion of this time, it is possible that instead of changing lagely the current taxation system on the income of “Hapmy?ng Hoesa” or “Hapja Hoesa”, we firstly organize the provision of the Income Tax Law in respect to a joint enterprise place so as to make a sample to it. Secondly, we give an entity an election as to being subject to a corporate taxation system or a pass-through system. Thirdly, the organization of the Income Tax Law is substantially focused on an essential issue of the partnership taxation system such as a contribution to a partnership in forming it, the computation of the partnership income, transfer of a partner's interest, transaction between the partner and the partnership in operating it, a distribution from the partnership in operating and liquidating it and so forth.

원료콩의 파종시기와 산지에 따른 재래식 간장의 품질 특성 비교

강선희 ( Sun Hee Kang ),이슬 ( Seul Lee ),고종민 ( Jong Min Ko ),황인경 ( In Kyeong Hwang ) 한국식품영양학회 2011 韓國食品營養學會誌 Vol.24 No.4

The objective of this study was to investigate the physicochemical properties of Korean traditional soy sauces made with soybeans sown in different producing regions(Hadong, Paju) and in different seeding periods(late-May, mid-June, late-June). The total acidity, salt content, chromaticity, browning, amino nitrogen content and the reducing sugar content of the soy sauce samples were compared. It was found that the total acidity level and the amino nitrogen contents were significantly lower in the soy sauce made with mid-June soybeans, and that these properties increased as the sauce aged. Salt content increased with the aging period regardless of the region of production. The reducing sugar content of Paju soy sauce was the highest in late -June, and for the Hadong region, highest in late-May. The sauce made with Hadong soy beans showed an increase in reducing sugar content positively correlated with the aging period. Reducing sugar content in the samples of Paju soy sauce decreased up to 60 days of aging, but increased after this point. In Paju soy sauce, the brightness(L value) was significantly higher in mid-June, and the Hadong variant it was higher in late -May. The yellowness(b value) at the beginning of the aging process was high in late -June for Hadong soy sauce, but overall it was higher in the mid-June period. The more matured soy sauce samples were darker and showed both higher a and b values. The browning was the lowest in the mid -June regardless of the regions and it increased with the aging period regardless of the production regions. The salt, amino nitrogen contents, browning and yellowness showed significant correlations among the samples. In conclusion, the seeding period of soy beans may affect the characteristics of produced soy sauce alongside the aging conditions.

연구논문 : 국내산 고추를 이용한 육류용 고추분말 복합조미료 개발 및 관능특성 평가

황인경 ( In Kyeong Hwang ),김민경 ( Min Kyoung Kim ),박재복 ( Jae Bok Park ),유경미 ( Kyung Mi Yoo ),이슬 ( Seul Lee ) 한국식품조리과학회(구.한국조리과학회) 2010 한국식품조리과학회지 Vol.26 No.6

The purpose of this study was to develop value-added seasoning products with Korean advanced chile peppers (Capsicum annuum L.) and investigate their physicochemical characteristics based on sensory evaluation. Ninety-seven chile pepper-related products were collected from American local favorites and analyzed based on their compositions. Yeongyang`s chile pepper powders were prepared to develop Korean chile pepper seasoning products and measured for total microbial content (3.36 log CFU/g), moisture content (12.43%), total carotenoids (223.46 mg/100g), vitamin C (290.33mg/l00g), ASTA color value (149.37), and capsaicinoids (4.06mg/l00g). Korean chile pepper seasoning samples for beef showed higher overall acceptability compared to American local favorite seasonings. Completed Korean chile pepper seasoning products contained red pepper (20%), various herbs (26.1%), salt (11.4%), dried mushroom (8.5%), garlic (8.5%), black pepper, curry, paprika, sweet pumpkin (5.7%), and citron (2.8%), This result might show the possibility of replacing mixed seasoning products from foreign countries (USA and Europe).

급곡선 주행 시 능동 조향대차의 제어연계를 통한 동특성 연구

황인경(In-kyeong Hwang),박태원(Tae-won Park),김명준(Myeong-jun Kim),허현무(Hyun-moo Hur) 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.2015 No.11

Worldwide, Due to the punctuality and mass transportability of railway vehicles, it is becoming a major transportation system between cities and the metropolitan. But unlike other transportation, Railway vehicle is steered by the contact forces occurring between the wheel and the rail. In this fact that lack of steering performance, it has disadvantages of reduced stability, Wear of wheels and rails, noise and vibration. In this paper, to solve these problems an active steering bogie of railway vehicle was modeled by using VI-Rail software that is dynamic analysis program and control units were designed using MATLAB/Simulink. Using these program, Co-simulation was performed. It was applied to the irregularity of the actual track for reliability. Also analysis was performed according to the control methods. And then, Result of analysis was confirmed with regard to the control methods.

축소형 롤러리그 모델을 이용한 독립차륜형 차세대 초고속 열차 동특성 해석 연구

황인경(In-Kyeong Hwang),박태원(Tae-Won Park),김명준(Myeong-Jun Kim),김남포(Nam-Po Kim) 대한기계학회 2016 대한기계학회 춘추학술대회 Vol.2016 No.4

국내산 고추를 이용한 고추 케찹 개발 및 관능적 특성 평가

황인경 ( In Kyeong Hwang ) 한국식품영양학회 2012 韓國食品營養學會誌 Vol.25 No.1

The purposes of this study were to develop value-added sauce(ketchup) products with Korean advanced chile peppers (Capsicum annuum L.), determine their physicochemical characteristics, and conduct a sensory evaluation. American chile ketchup products were collected from American local favorites and analyzed based on their compositions. The Korean chile ketchup contained tomato paste(37.5%), Korean chile pepper(14.1%), sugar(14.8%), vinegar(14.1%), garlic(8.5%), herbs, plum extract, and oligosaccharide. Its physiochemical analysis showed: moisture 59.61±0.28%, crude protein 2.18±0.11%, crude lipid 1.99±0.04%, crude ash 9.26±0.13%, crude carbohydrate 26.97±0.48%, reducing sugar 35.19±0.97%, salt 3.04±0.04%, acidity 2.22±0.01%, pH 3.7±0.01, and °brix 36.3±0.14. Korean chile ketchup showed higher overall acceptability compared to American local favorite chile ketchup. This result suggests the possibility for replacing chile ketchup products imported from foreign countries(USA and Europe).

능동조향 철도차량의 조향성능 향상을 위한 1차현가장치 설계 연구

황인경(In-Kyeong Hwang),박태원(Tae-won Park),허현무(Hyun-moo Hur),김명준(Myeong-jun Kim) 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.CAE 및 응용역학 No.-

Effect of Phytate on the Protein digestibility and Availability in vitro of Calcium, Iron and Zinc in Soymilk Treated with Phytase

Hwang In Kyeong(황인경),Lee Myo Yong(이묘용) 韓國營養學會 1995 Journal of Nutrition and Health Vol.28 No.10

다중 축 강성을 위한 축상 스프링 최적설계 연구

황인경(In-Kyeong Hwang),허현무(Hyun-Moo Hur),김명준(Myeong-Jun Kim),박태원(Tae-Won Park) 한국철도학회 2017 한국철도학회논문집 Vol.20 No.3

기능성 정보 전달 방법 및 소비자 태도에 따른 건강기능식품 광고 효과 분석

이연경,김지연,권오란,황인경,Lee, Yeonkyung,Kim, Ji Yeon,Kwon, Oran,Hwang, In-Kyeong 한국식품영양학회 2016 韓國食品營養學會誌 Vol.29 No.6

본 연구에서는 소비자 중심적인 건강기능식품 기능성 전달방법을 도출하기 위하여 이미지, 원료 및 기능성에 대한 설명, 기능성을 설명하는 도표, 특허 정보, 권위자의 설명 등 다양한 전달 방법들이 소비자의 광고 평가에 미치는 영향을 분석하였다. 또한 소비자들이 이미 가지고 있었던 건강기능식품에 대한 인식들이 광고 평가에 미치는 영향에 대하여 살펴 보았다. 이미 수행된 정성조사(Focus group interview)에서는 실제 사용되던 건강기능식품 광고 50여건을 소비자에게 제시하고, 기능성과 관련하여 소비자의 광고 인식에 미치는 방법들을 찾아내었다. 이렇게 찾은 방법들에 대하여 보다 넓은 범위에서 검증하기 위하여, 이를 바탕으로 6가지의 광고안들을 개발하여 정량 조사를 수행하였다. 6가지 광고안은 각각 정인지 이미지+원료에 대한 설명+기능성을 설명하는 도표, 정인지 이미지+원료에 대한 설명, 정인지 이미지, 오인지 이미지, 오인지 이미지+특허 정보, 오인지 이미지+권위자의 설명을 반영하여 제작되었다. 정량 조사의 대상은 서울 및 수도권 거주자 30~60대 총 300명이었으며, 대인면접법으로 한 사람당 4가지 광고안을 평가하도록 하여 광고안 당 200개의 평가 결과가 나올 수 있도록 하였다. 광고에 대한 평가는 광고 위계 효과 모형에서 제시되는 인지-감정-행동 세 가지 요소가 모두 반영될 수 있도록 '광고가 시선을 끄는가', '광고가 얼마나 이해하기 쉽다고 생각하는가', '제품 기능에 대한 정보가 충분한가', '광고의 메시지에 공감이 가는가', '광고를 통해 제품의 효능/효과를 얼마나 신뢰하는가', '광고를 본 후 구입하고 싶은 생각이 드는가'의 6가지 항목을 질문하였다. 또한 광고에 대한 평가와 함께 소비자들이 건강기능식품에 대하여 가지고 있는 태도를 '건강하기 위해서는 건강기능식품을 꼭 섭취해야 한다고 생각한다', '건강기능식품의 효능/효과에 대해 신뢰한다', '건강기능식품을 구입하기 전에 많은 정보를 수집한 후 구입한다', '평소 건강기능식품 광고들을 관심있게 본다', '건강기능식품 광고에서 전달하는 효능/효과에 대해 신뢰한다' 이렇게 5가지 문항을 통하여 조사하였다. 건강기능식품에 대한 소비자의 태도를 t-검정 및 일원분산분석을 이용하여 분석한 결과, 성별에 따른 차이로서 '광고관심도'에 대해서는 유의적인 차이를 보이지 않았으나, '섭취필수도', '효과신뢰도', '구입 전 정보수집도' 및 '광고내용신뢰도'에 대해서는 여성이 남성보다 유의하게 긍정적인 태도를 취하고 있는 것으로 나타났으며, 연령에 따른 분석 결과로서는 모든 항목에 대하여 40대와 50대 연령층이 30대와 비교하여 보다 긍정적인 태도를 취하고 있음을 알 수 있었다. 제시된 6가지 광고에 대하여 광고 효과를 분산분석한 결과, 단순히 이미지만을 제시한 광고안들에 비하여 원료와 기능성에 대한 정보가 함께 제시된 광고안들의 효과가 유의적으로 높게 평가되어 즉, 원료 및 기능성에 대한 설명, 그래프 형태의 시험 결과 제시, 특허, 권위자의 설명은 인지, 정서, 행동 모든 측면에서 광고 효과를 높일 수 있는 것으로 확인되었다. 하지만 소비자들은 오인지 이미지에 대하여 인지하지 못하여 이에 따른 광고 평가의 영향은 없는 것으로 나타났다. 다른 변수들과의 상호작용을 살펴보기 위하여 이원분산분석을 수행한 결과, 이러한 경향은 성별, 연령과 서로 상호작용을 가지지 않았으며, 성별과 연령 The purpose of this study was to find efficient and customized tools for delivering the benefit of health functional foods (HFFs). Delivery tools which could influence the impact of advertising were images, explanations of ingredients, diagrams of health benefit, patents, and comments from authority. Six advertisements were developed using these tools: "A": relevant image + explanation of ingredients + scientific diagram of efficacy; "B": relevant image + explanation of ingredients; "C": relevant image; "D": irrelevant image; "E": irrelevant image + explanation of ingredient + patent; "F": irrelevant image + explanation of ingredient + comments from authority. To analyze the consumer perceptions on HFFs and advertisement effects, 300 respondents were requested to answer a questionnaire comprising of the following questions: 5 questions of attitudes (necessity of HFFs, trust in HFFs, gathering information, watching advertisements and trust in advertisement claims) and 6 questions on the 6 developed advertisements (attention, understanding, sufficiency of information, sympathy, trust, and purchase). Scoring was done as per the 5 Likert scale. There was a higher proportion of females and the elderly, as compared to males and youngsters. The overall consumer attitudes were positive. Explanation of ingredients, scientific diagram of health benefit, patents and expert comments were helpful factors in increasing the advertisement evaluation by consumer, but the images were not. Advertisement evaluation of consumer did not differ with gender and age. However, differences were observed between some of the consumer attitudes (necessity of HFFs, trust in HFFs, gathering information and trust in advertisements claim) and advertisement evaluations (attention, understanding, sympathy and purchase). Our results indicate that for consumers utilizing the HFFs, advertisements with concrete tools such as diagrams, patent, and expert comments are more helpful. However, for consumers who do not have interest in HFFs, the scientific information was irrelevant. We believe that to maximize the effect of health information in advertisements, consumers should be segmented, and customized tools for each segment needs to be developed.