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RISS 인기검색어
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- 저자 : 김영락 ( Youngrok Kim ) (검색결과 2 건)
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김영락,Kim, Youngrok 부산대학교 경영연구원 2022 Journal of East Asia Management Vol.3 No.2
The purpose of this study is to analyze the effects of start-up risks on university students's entrepreneurial intention. In particular, the start-up risk considers the recent ongoing Covid_19 Pandemic along with the level of awareness of the start-up risk of business administration university students. For this purpose, a total of 204 questionnaires collected for two months from October to November in 2020 were used to verify this relevance empirically through multiple regression analysis. The empirical analysis results are as follows. First, the level of students' awareness of start-up risks has no statistically significant relevance to their entrepreneurial intention, but the higher the level of negative perception of Covid_19 Pandemic, the lower the entrepreneurial intention. On the other hand, additional analysis showed that the students with low self-efficacy majoring in business administration, it was found that negative perceptions of start-up risk had a negative effect on start-up willingness. This study is timely and different from previous studies in that it empirically verified the effect of start-up risk on business administration university students' entrepreneurial intention at a time when negative perceptions of start-up risk increase and COVID_19 Pandemic make it increasingly difficult to start a business administration universit student.
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김민수 ( Minsoo Kim ),김영락 ( Youngrok Kim ) 한국세무회계학회 2015 세무회계연구 Vol.0 No.45
본 연구는 부부간 증여에 의해 취득한 자산에 대한 취득세 연구를 통하여 취득세의 문제점과 개선방안을 제시하고자 하였다. 이러한 연구목적을 달성하기 위하여 부부간 증여취득에 의한 취득세의 현행제도와 판례를 중심으로 이론적 연구를 실시하였다. 연구결과 혼인 중 증여에 대하여 이혼 시 재산분할과는 다르게 세율적용 특례나 공제규정을 두지 않아 불리한 차별적 과세라는 문제점이, 그리고 이혼 시 재산분할의 경우에는 부부재산계약을 체결한 부부와 별산제를 적용받는 부부를 합리적 사유가 없는 불리한 차별적 과세라는 문제점이 제기되었으며 이에 대한 개선방안을 다음과 같이 제시하였다. 첫째, 혼인 중 부부간 증여 시 부동산 명의자가 아닌 상대방 배우자의 잠재적 지분을 인정하도록 하고, 증여세의 배우자공제와 같은 수준의 한도 내에서 부부간 증여에 대한 취득세세율특례를 적용하여야 할 것이다. 둘째, 이혼 시 재산분할로 인한 자산이전은 본래 자기지분을 현실화하는 것이므로 공유물 분할로 세율을 적용하는 것이 타당할 것이며, 재산분할의 대상이 되는 부동산이 중과세율 적용대상이 되는 경우에는 법 규정을 명확히 하여 중과대상에서 제외하여야 할 것이다. 본 연구에서 제기된 문제점에 대한 개선방안은 본질적으로 동질성을 가지고 있는 자산취득에 대한 취득세 부과는 합리적 사유 없이 불리한 차별과세를 하지 않게 되므로 과세형평성을 유지하고 조세평등주의를 구현하게 될 것이다. In order to raise the issue about problems of the acquisition tax from gift between the married spouses and propose remedies, this theoretical study has been conducted examining the current regulations and cases. The research results show that gift between the married spouses while maintaining the marital status does not have benefit from lower tax rate or tax deduction, which is different from the property division after divorce. In addition, in case of property division after divorce, a discriminating taxation seems to be conducted without reasonable ground on the couples that made a specific contract about couple’s property or adopt independent property ownership practices. This study proposes the following remedies for the above-mentioned problems. First, gift between the married spouses should take into account the inherent share of the spouse who does not own the property. Hence, the acquisition tax should be levied at the special rate, which is in the similar range of the spouse deduction for gift tax. Second, the separation of the property in divorce cases should be regarded as the realization of the share. In this regard, it is reasonable to charge the tax rate on the basis of the separation of the shared property. In case the property for separation is in the category of heavy tax rate, it should be excluded by making clear the pertinent regulations. The remedies proposed on this study are based on the idea that the acquisition tax for the inherently identical property should not be levied in a discriminating manner or on the unreasonable ground, which is expected to lead to the fair tax systems.
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