(2) 국내유치 성공사례 : 킴벌리-클라크 아시아 이노베이션센터(ICA)

경재호,Gyeong, Jae-Ho 한국과학기술단체총연합회 2007 과학과 기술 Vol.40 No.6

세율변화가 세무위험과 기업가치의 관계에 미치는 영향

경재호,한만용,포철삼 충북대학교 국가미래기술경영연구소 2022 기술경영 Vol.7 No.2

An increase in tax avoidance can increase the corporate value by improving the company's cash flow, but it can lead to a decline in the corporate value by increasing agency costs such as non-tax expenses. In addition, if a company's tax risk is high, investors perceive the company's future cash flow uncertainty as high, which can lead to a decline in corporate value. analyzed. For 15 years from 2005 to 2019, this study was conducted targeting KOSPI and KOSDAQ companies that can use financial data in KIS-VALUE, and 11,590 companies (year × company) excluding companies belonging to the financial industry or whose settlement date is not December sample was selected The analysis results showed that the hypothesis partially supported the hypothesis that the negative relationship between tax risk and corporate value was weakened when the tax rate was lowered. appear. The results of this study analyzed whether an additional variable, such as the level of corporate tax risk, affects the relationship between tax rate change and tax avoidance. And, not only the effect of the corporate tax cut, but also the effect of the corporate tax increase was analyzed. In that the maximum corporate tax rate in Korea has recently been raised to 25%, the results of this study have a lot of implications for the effect of this revised law. In analyzing the impact of tax rate changes on corporate value, this study has a limitation in that it failed to effectively control the factors affecting corporate value due to external circumstances such as the global financial crisis.

가솔린機關의 室素酸化物 放出 低減을 위한 硏究

慶在浩 弘益大學校 1976 弘大論叢 Vol.8 No.-

In this paper, studies on the reduction in nitrogen oxide emmission is made by analysis with exhaust gas in automobiles. In combining with oxygen in air, nitrogen oxide generated under the conditions of high temperature and pressure when combustion is conducted in cylinder. In order to reduce the quantity of this undesirable emissions, the following method is taken. ① It is neccessary for intake vaccuum pressure to increase and temperature of gas mixture to decrease. ② a study on reduction of NOχ by water injection in cylinder ③ EGR control system.

법인세율 변화가 조세회피에 미치는 영향

경재호,신영효,정규언 한국세무학회 2021 세무학 연구 Vol.38 No.2

Since the 1990s, the corporate tax rate of Korea has been on a continuous downward trend, but recently there have been amendments to the corporate tax law to increase the tax rate only for certain tax bases. This study focused on the change in the corporate tax rate in Korea and analyzed the effect of an increase or decrease in the corporate tax rate on tax avoidance, and additionally analyzed the effect of tax risk on the relationship between tax rate change and tax avoidance. The empirical analysis using the 11,252 firm-year observations of the KOSPI and KOSPIDAQ for 15 years from 2005 to 2019 showed that the tax avoidance increased due to the reduction of the corporate tax rates, and the tax avoidance decreased due to the increase in the corporate tax rates. It seems that the tax rate cut induces an increase in corporate investment and, accordingly, increases the tendency of tax avoidance by generating demand for funds. And the tax rate increase seems to have caused a decrease in corporate investment, and the decrease in investment seems to have led to a decrease in demand for funds, resulting in a decrease in tax avoidance. The results of analyzing the effect of tax risk on the relationship between change in corporate tax rate and tax avoidance showed somewhat inconsistent results. However, some models showed that when the corporate tax rate is increased, companies with high tax risk tend to reduce tax avoidance. This study analyzed the impact of corporate tax rate changes on tax avoidance, which was rarely studied in previous studies. In particular, it is meaningful to analyse corporate tax avoidance through empirical analysis when corporate tax rate increases as well as corporate tax rate reduction. 1990년대 이후 법인세율은 지속적으로 인하하는 추세에 있었으나 최근에는 일부 과세표준에 한해 법인세율을 인상하는 세법개정이 있었다. 본 연구는 우리나라의 법정 법인세율의 변화에 주목하여 법인세율의 인상 또는 인하가 조세회피에 미치는 영향을 분석하고, 세무위험이 세율 변화와 조세회피의 관련성에 미치는 영향을 추가 분석하였다. 본 연구는 2006년부터 2019년까지 14년 동안 KOSPI와 KOSDAQ의 11,252개 기업-연도 표본을 이용하여 분석을 실시하였다. 분석 결과, 법인세율 인하로 조세회피성향이 증가하는 것으로 나타났으며, 법인세율 인상으로 조세회피성향이 감소하는 것으로 나타났다. 이러한 결과는 세율인하가 기업투자 증가를 유발하고, 그에 따른 자금 수요를 발생시켜 조세회피 성향의 증가를 유발한 것으로 보이며, 세율인상은 기업 투자의 감소를 유발하고, 투자의 감소는 자금수요의 감소를 가져와 공격적인 조세회피의 감소를 유발한 것으로 보인다. 세무위험이 법인세율 변화와 조세회피의 관계에 영향을 미치는지 검증한 결과는 다소 일관되지 않은 결과를 보였으나 법인세율이 인상되는 경우 세무위험이 높은 기업은 조세회피를 감소시키는 경향이 있음을 일부 모형에서 확인할 수 있었다. 본 연구는 그동안 선행연구에서 거의 연구되지 않았던 법인세율 변화가 조세회피에 미치는 영향을 분석하였다. 관련 선행연구는 대부분 법인세율 인하가 이익조정에 미치는 영향을 분석하였으나, 본 연구는 법인세율 인하 및 인상이 조세회피 행위에 미치는 영향을 분석하였다는 점에서 선행연구와 차별점 및 공헌점이 있다.

强靭鑄鐵의 熔接性에 關한 硏究

曺東震,韓俊澤,劉憲一,朴龍鎭,金錫胤,慶在浩 弘益大學校 1974 弘大論叢 Vol.6 No.-

The matrix of ductile cast iron are welded by pre-heating it at 300℃ in the room temperature. Through the mechanical, non-desbructive testing and analysis of the composition. the possibility if arc welding of ductile cast iron are studied as follows; 1. L electrode is the best among them in weldability, impact value and machinability. The next is LB electrode followed by S electrode. C electrode is last. However, the tensile strength showed in the following order: LB, S, L, C. 2. LB, S, L, C, all are available for the welding of cast iron. 3. The above experiment showed that L and LB are good in general. In addition LB is low in price, we therefore prospect that it will be widely used as the electrode for cast iron.

蒸發法에 의한 Ag 超微粒子 製造에 관한 硏究

李龍鎬,孫秉淸,慶在浩 弘益大學校 1976 弘大論叢 Vol.8 No.-

Fine particles of Ag were prepared by means of evaporation in Nitrogen gas at low pressures. Smoke particles collected at different parts were studied through electron microscopy. The particle size varied with the position of collecting particles. They were small and uniform between the evaporating point and the short distance, while they were large and multiform at the far longer distance.

窒素酸化物 防際技術에 관한 硏究

慶在浩 弘益大學校 1977 弘大論叢 Vol.9 No.-

In this paper, studies on the reduction in nitrogen oxide emission is made by analysis with exhaust gas. In combining with oxigen in air, nitrogen oxide generated under the conditions of high temperature and pressure when combustion is conducted in combustion chamber. In order to reduce the quantity of this undesirable emissions, the following method is taken. ① It is necessary for combustion temperature and pressure to decrease and time of reaction to shorten. ② We have two stage combustion process:combustion in lower concentration of oxigen and in low temperature ③ lower NO₂ emission burner.

법인세율 변화가 벤처 및 중소기업 가치에 미치는 영향

경재호,정규언,한만용 한국창업학회 2022 한국창업학회지 Vol.17 No.4

본 연구는 기업가치에 법인세율 변화가 영향을 미치는지 실증분석을 하였다. 표본은 2005년부터 2020년까지 15년 동안 KIS-VALUE의 재무자료로 이용할 수 있는 코스피 및 코스닥 기업을 대상으로 11,590개(연도×기업)를 분석에 활용하였다. 본 연구의 분석대상에는 세전이익이 0보다 크며, 세무위험을 측정하기 위해 5년 연속인 기업만을 포함하였다. 분석 결과, 우선, 세율 인하는 기업가치가 증대하는 것으로 나타났으며, 세율 인상은 기업가치를 하락시키는 것으로 나타났다. 인하된 세율은 인하 연도 이후에도 지속되고, 세율 인하로 인해 개선된 현금흐름은 유동자산의 증가를 통해 자산총액의 상승으로 이어지므로 이러한 자산증가에 대해 투자자들이 기업가치의 증가로 인식하고 있는 것으로 해석된다. 세율 인상은 기업가치의 하락으로 인식될 수 있다. 다음으로, 세율 인하는 조세회피와 기업가치의 부정적인 관계에 통계적으로 유의한 영향을 미치지 않는 것으로 나타났고, 세율 인상은 조세회피와 기업가치의 부정적인 관계를 유의하게 강화하는 것으로 나타났다. 이는 조세회피와 기업가치의 부정적인 관계가 세율이 인상된 이후에 유의하게 강화된다는 것으로 판단할 수 있다.

內燃機關의 燃燒에 관한 硏究 : About the effect of post-combustion 2次燃燒의 效果에 對하여

慶在浩,金庸燮 弘益大學校 1979 弘大論叢 Vol.11 No.-

As one of countermeasures for preventing automotive air pollution, there is a system which is called post-combustion. It is the method that burns the incomplete combustive composition by the secondary air and the heat of exhaust gas. In this system, it is necessary to evaluate the effect of post-combustion, for post-combustion is done not always. Sometimes, only dilution or extinguishment is done by the low temperature of secondary air. It set up the equation of dilution combustion to research the effect of post-combusion by Secondary air, and calculated the composition of diluted exhaust gas by computer. Then the results of calculation and experiment are compared and didcussed about to the change of quantity of CO and NO??. The experiment was done by using the 4-cycle gasoline engine of which exhaust manifole was feeding secondary air from compressor.

제과, 제빵 연구의 동향

경재호(Kyung, Jae Ho),이명구(Lee, Myung Koo) 한국식품과학회 2003 식품과학과 산업 Vol.36 No.4