다관절 로봇 암 기반 고속 열 성형 공정을 활용한 열가소성 복합재 부품 평가

신호영,노지섭,박규범,석창민,권진회,곽병수,남영우,Ho-Young Shin,Ji-Sub Noh,Gyu-Beom Park,Chang-Min Seok,Jin-Hwe Kweon,Byeong-Su Kwak,Young-Woo Nam 한국복합재료학회 2023 Composites research Vol.36 No.5

본 연구에서는 다관절 로봇 암을 활용한 열 성형 공정을 통해 열가소성 복합재 부품을 개발하였다. 유한요소해석을 기반으로 로봇 암이 적용된 고속 열 성형 공정의 최적 공정 변수를 도출하였고, 이를 기반으로 실제 제작 공정을 통해 공정 변수를 구체화하였다. 제작된 부품과 유한요소해석 간의 두께 균일성, 주름 분포를 비교하였고, 이를 통해 유한요소해석의 타당성을 입증하였다. 또한, 제작된 복합재 부품의 성형성을 평가하기 위해 결정화도와 기공률을 측정하였고, 그 결과 우수한 성형성을 보인 것으로 평가하였다. 이에 따라 본 연구는 로봇 암기반의 고속 열 성형 공정을 통한 공정 확립과 이를 통한 복합재 구조의 제작 가능성을 확인하였다.

특수관계자 거래를 통한 이익하향조정

신호영(Shin Ho Young),홍사선(Hong Sa Sun),오상훈(Oh Sang Hoon) 한국경영교육학회 2013 한국경영교육학회 학술발표대회논문집 Vol.2013 No.6

본 연구는 특수관계자 거래가 있는 기업들을 대상으로, 지배기업이 계열사로 자원을 이전하는 propping의 경우 특수관계자 거래는 재량적 발생액과 음의 관계를 나타낼 것이라는 것을 검증하고자 한다.선행연구들의 결과는 특수관계자 거래와 발생액이익조정 사이에는 양의 관계가 있다는 결과를 보고하였었다. 이는 특수관계자 거래가 이익상향 조정의 유인과 동시에 이익조정의 수단이라는 것을 의미한다. 하지만 특수관계자 거래는 그 자체로 이익조정의 유인은 아니며 이익조정을 용이하게 해주는 수단에 가깝다고 할 수 있기 때문에, 기업이 이익하향조정을 할 유인이 있다면 특수관계자 거래는 재량적발생액과 음의 관계를 나타낼 수 있다.일반적으로 지배기업이 계열사들에게 propping을 하는 경우, 이들 지배기업들은 선행연구들에서의 결과와 같이 안정적인 수익과 풍부한 현금흐름을 보유하는 특징이 있고 세금비용을 줄이려는 유인을 가지게 된다. 따라서 특수관계자들에게 그들의 자원을 지원하는 지배기업은 이익을 하향하려는 유인이 있을 수 있으며, 이익조정 수단으로 특수관계자 거래를 활용할 것이다.연구결과는 지원행위가능성이 높은 기업의 경우 특수관계자 거래를 통하여 이익을 하향조정하는 것으로 나타났다. 하지만, 지원행위가능성이 높은 기업을 제외한, 대부분의 기업들의 경우 선행연구에서의 결과와 같이 특수관계자 거래를 통하여 이익상향조정을 하는 것으로 나타났다. 그리고 이익상향조정의 유인과 이익조정의 수단을 기준으로 집단을 나누어 추가분석을 한 결과, 이익상향 조정의 유인이 있는 상황에서는 이익조정의 수단인 특수관계자 거래가 증가할 때 재량적발생액이 더 크게 증가한다는 것을 발견한 반면, 이익상향의 유인이 없는 경우에는 특수관계자 거래의 증감은 재량적 발생액에 유의한 차이를 보이지 않았다. 이것은 재량적 발생액에 미치는 영향력의 크기는 이익조정의 수단인 특수관계자 거래 보다 이익조정의 유인에 의해 변화됨을 의미하고, 따라서 기업이 propping과 같은 이익하향조정의 유인을 가지고 있을 때 특수관계자 거래라는 이익조정 수단를 통하여 이익하향조정을 할 수 있다는 것을 암시한다.본 연구는 지배기업과 특수관계자 사이에 자원의 이동을 기준으로 이들 기업 간 tunneling과 propping의 분류를 시도하고 특수관계자 거래가 이익상향조정 뿐만 아니라 이익하향조정에도 사용된다는 증거를 발견함으로써, 이익조정 연구와 특수관계자 거래를 사용한 연구들에 새로운 시사점을 제시해준다는 공헌점이 있다. The purpose of this study is to testify that a related party transaction has a negative relation to discretionary accruals in the case of the firms performing the propping that transfer their resources to their subsidiaries and people with a special relationship.Prior researches reported the positive relation between related party transaction and discretionary accruals. These results mean that related party transaction is both incentive and means of upward earnings management. However, firms that having an incentive of downward earnings management might also have the negative relation between related party transaction and discretionary accruals, because related party transaction is not both incentive and means of upward earnings management but just close to means of earnings management regardless of direction.When dominant firms do propping to their subsidiaries, these dominant firms generally hold stable profit and abundant cash flow and have an incentive to reduce their earnings for tax costs. Thus, the dominant firms propping their subsidiaries could have an incentive to downward earnings management through the related party transactions.The results of this study are as following. Firms in the highest possibility of propping, first, do downward earnings management through the related party transactions, although most firms do upward earnings management which is the consistent result to prior researches. In the additional test results, the relation that discretionary accruals positively increases with raising the related party transaction is discovered on the occasion of having an incentive to upward earnings management, while discretionary accruals is no statically significantly difference between increasing groupof related party transactions and decreasing group.These results suggest that the discretionary accruals is more caused from incentive of earnings management than the extent to related party transactions as means of earnings management therefore, this implies that firms could do downward earnings management through the related party transactions, if firms had an incentive to downward earnings management, such as propping.This study contributes to accounting literatures in both earnings management and related party transaction by providing the evidence that related party transactions in dominant firms is used for earnings management not only upward but also downward with classification of tunneling and propping.

외국은행 국내지점의 대본점 송금예정액에 대한 세법상 취급

신호영(Shin Ho Young) 한국국제조세협회 2010 조세학술논집 Vol.26 No.1

Complied with Korean Business Accounting Standards, the Korean branch of a foreign corporation must not report the remittable amount to the head office as liabilities in its balance sheet. Conversely, Korean Bank Accounting Standards provide that the Korean branch of a foreign bank report it as liabilities in the balance sheet. Applying the branch profits tax rule and the thin capitalization rule, generally, the increase of liabilities in the balance sheet makes branch profits tax amount and the amount of disallowed interest deductions increase, For instance, when the Korean branch’s liabilities increase, the branch’s net equity decreases, the deemed reinvesting amount of Art. 96. of Korean Corporate Income Tax Act decreases, and then the foreign corporation’s branch profits tax burden increases. Such tax consequence is unfavorable to taxpayers. As standards or practices of corporate accounting shall be respected, some might argue that the scheduled remittance to the head office be included in the balance sheet concerning the branch profits tax rule and the thin capitalization rule. However, such argument is not convincing, since the related rules must be interpreted as meaning that the remittable amount is not included in liabilities in the balance sheet to comply with the purpose of the rules and the limit of delegated legislation, and to consider relationship with rules in respect of filing documents for tax return, fairness of taxation between foreign banks and other foreign corporations. The lack of clarification of taxable factors of these related rules makes the interpretation difficult. Such lawmaking attitude could be justified only when the effort to identify such factors is greater than the one to interpret rules.

고속 열 성형을 활용한 3차원 CF/LMPAEK 열가소성 복합재 구조물 공정 평가

신호영(Ho Young Shin),황준혁(Jun Hyeok Hang),곽준우(June Woo Kwak),남영우(Young Woo Nam) 한국항공우주학회 2022 한국항공우주학회 학술발표회 논문집 Vol.2022 No.11

소득세제상 횡령 취급에 대한 비교법적 연구

신호영 ( Ho Young Shin ) 안암법학회 2014 안암 법학 Vol.0 No.44

This paper decomposes the tax consequences of embezzlement of four countries into five components: (ⅰ) whether the victims may deduct the embezzled loss, (ⅱ) whether the embezzlers are taxed (ⅲ) When a legal person’s fund is embezzled, is there a situation the legal person, the victim can not include the amount embezzled in the calculation of losses and should withhold the employee``s income tax on the amount embezzled, (ⅳ) If yes for the third question, what is the grounds of the disadvantageous treatments. The focus is on logical basis of the differential income tax treatment on the victims including the legal person. A treatment system having more persuasive grounds and providing clear-cut criteria should be regarded as better. According to this analysis, U.S. and German income tax treatments are very similar. In U.S. and Germany, the victims can deduct the embezzled loss, even if there are claims for damages. U.S. and Germany consider the embezzling money as a hidden distribution, if the controlling shareholder embezzled closed company’s assets. In contrast, Korea and Japan, at the opposite side, the victims can not deduct the embezzled loss until their claims for damages expired. In addition, Korea and Japan treat embezzled money as a distribution, if any legal person’s executives or CEO embezzled. Comparing U.S. and German system with Korea and Japan’s, the former seems superior to the latter, in judging from the company’s and other legal person’s nature, the source of control power over company, the reason of considering a claim equivalent to a real right. Korea and Japan’s systems overlooked company is a pure economic-person in tax law perspective, controlling company depends on shares, and claimants for damages caused by tort cannot expect the cooperation of offenders. Our current tax treatment system against embezzlement is necessary to reform. Direction for reforms is Deleting disposition of bonus provision, changing disposition of dividends provision as U.S or German’s hidden distribution provisions, Making theft loss provision, and Making provision taxing the embezzler clearly.

연구논문(硏究論文) : 해운기업 관련 몇 가지 조세문제에 관한 고찰 -국적취득조건부 나용선 선박의 취득가액 산정을 중심으로-

신호영 ( Ho Young Shin ) 한국해법학회 2011 韓國海法學會誌 Vol.33 No.1

해운기업의 산업합리화를 위한 조세감면제도의 도입, 편의취적과 관련하여 국적취득조건부 나용선 선박에 대하여 관세의 부과 및 관세포탈죄의 의율, 톤세의 도입이 국내 해운기업이 크게 접하였던 3가지 조세문제라고 생각한다. 기실 과거 해운기업에 크게 문제되었던 점은 현재진행 중인 것이기도 하다. 해운기업을 산업합리화에 이르게 원인은 현재에도 해운기업의 운항에 애로가 되며, 편의치적 및 국적취득조건부 나용선 계약과 관련된 조세문제 또한 실질과세원칙에 관한 이해, 조세피난처에 대한 대응과 법인세법 등의 적용에 있어서 국적취득 나용선 계약의 법적 성격의 정립 문제와 연결되어 있다. 톤 세제는 현재 시행 중이다. 현행 법인세법령 아래에서 국적취득조건부 나용선 선박의 취득가액의 산정문제에 관하여 보면, 국적취득조건부 나용선 계약은 국외거래에 있어서 소유권이전조건부 약정에 의한 임대에 해당하고 금융리스에도 포함되므로 국적취득조건부 나용선 선박의 취득가액은 법인세법 상 장기할부조건부 매수 자산의 취득가액 산정 관련 규정과 금융리스자산의 취득가액 산정 규정 모두에 의하여 산정될 수 있다. 이와 같이 여러 방법에 의하여 하나의 대상 자산의 취득가액을 산정할 수 있는 여지가 존재하는 것은 조세의 공평을 해하는 것이므로, 하나의 방법에 의하여 위 선박의 취득가액 산정이 이루어질 수 있도록 하여야 한다. 그리고 그 방향은 국외거래에 있어서 소유권이전조건부 자산의 임대에 대하여 특별히 국내거래에서의 그것과 다르게 취급할 이유를 찾기 어려운 점 등을 고려하면, 국외거래에 있어서 소유권이전조건부 자산의 임대를 장기할부매매와 같이 취급하도록 규정하는 법인세법 시행령 제68조 제4항 부분이 삭제되는 것이 되어야 한다. This is a study on the three tax matters chronologically important in relation to Korean shipping companies since the rising of Korean shipping industry and the acquisition cost amount of ships obtained via bareboat charter with hire purchase option("BBC-HP", called "BBC under a condition of acquiring nationality" in Korea) for the Korean corporate income tax purpose. Focussing on the tax matters, the earliest experience which korean shipping companies had was the tax relief system for industrial rationalization. Levying duties on the ships leased via BBC-HP and imposing criminal penalties on flags of convenience was another and bitter experience. The introduction of the tonnage tax system was the latest. The tonnage tax system would be the shipping industry-friendly measure indeed. In commercial terms BBC-HP is a contract for the lease of a ship for the stipulated period of time by virtue of which the lessee has complete possession and control of the ship(but not legal ownership). At the time when final installment is paid, the legal ownership is to be transferred to the lessee. For this reason, the BBC-HP should be characterized as both of a lease with transfer ownership agreement and a financing lease. Korean corporate income tax regulation provides different rules for each of the international lease under condition of transfer ownership agreement and the financing lease, respectively, when both of them are effectively identical. As a result, BBC-HP lessees are able to recognize the acquisition cost amount by those different rules as he is pleased. It is unreasonable for taxpayers to have the above alternatives. The corporate income tax regulation should be revised to repeal the provision that rules the international lease with transfer ownership agreement(part of Art 68(4) of Korean corporate income tax regulation).

수익비용대응과 정보비대칭

신호영(Shin, Ho-Young),박희진(Park, Hee-Jin) 글로벌경영학회 2015 글로벌경영학회지 Vol.12 No.3

본 연구의 목적은 수익비용대응이 적절할수록 정보비대칭이 낮아지는지를 살펴보는 것이다. 구체적으로 수익비용대응의 측정치와 정보비대칭의 측정치간의 관계를 검증한다. 높은 질의 재무보고는 기업과 시장참여자간에 존재하는 정보비대칭을 줄여서 기업의 정보위험을 완화시킬 것이다. 최근 연구결과에 따르면 수익비용대응이 지속적으로 훼손되는 추세를 보이고 있으며 수익비용대응이 훼손됨에 따라 이익지속성이 감소하고, 이익변동성이 증가하는 추세를 보이고 있다(Dichev and Tang 2008; Paek 2011a, 2011b). 투자자들은 적절하지 않은 수익비용대 응을 미래 이익예측에 대한 불확실성의 증가로 해석할 것이고 이로 인한 정보유용성의 감소는 정보비대칭의 증가를 가져올 것이다. 따라서 수익비용대응이 적절할수록 미래 불확실성에 대한 정보위험은 감소하고 정보유용성의 증가로 인해 기업과 시장참여자간의 정보비대칭이 낮아질 것이 라는 가설을 설정하여 분석하였다. Dichev and Tang(2008)의 모형을 수정하여 당기 총수익과 당기 총비용간 회귀식의 수정 R2를 수익비용대응 측정치로 활용하였고, 정보비대칭은 Comprix et al.(2011)과 Shin and Park(2014)에서 사용한 측정치를 이용하였다. 2000년부터 2012년까지 한국거래소의 유가증권상장법인 5,621 개를 대상으로 실증 분석한 결과, 수익비용대응이 적절할수록 정보비대칭은 유의하게 낮아지는 것으로 나타났다. 이러한 결과는 수익비용대응이 적절할수록 미래 불확실성에 대한 정보위험은 감소하고 정보유용성은 증가한다고 해석할 수 있다. 본 연구는 이익의 질이 높을수록 회계정보의 유용성이 향상된다는 IFRS(2010)의 주장을 지지하는 실증적 결과를 제시하고 있다는 점에서 의미를 갖는다. We examine whether firms with better matching of revenues with expenses have lower information asymmetry in the Korean capital market. Specifically, we test the associations between a measure of matching and those of information asymmetry. High-quality financial reporting mitigates information risks of the firm and improves the usefulness of information, reducing information asymmetry between firms and the market participants. Prior studies report that mismatching between revenues and expenses increases noise, decreases earnings persistence, and increases earnings volatility in a time series framework (Dichev and Tang 2008; Paek 2011a, 2011b). Investors perceive poor matching to be an indicator of greater uncertainty regarding future earnings forecasts, resulting in a greater information asymmetry. Thus, we posit that better matching in earnings lowers the information asymmetry between the firm and the market participants by reducing information risks from the uncertainty of business. We collected data listed in the Korean Stock Exchange from 2000 to 2012 fiscal year and used 5,621 firm-year observations. Our results support the hypothesis that better matching of revenues with expenses is significantly and negatively related to lower information asymmetry, which implies that better matching reduces information risks from the uncertainty of businesses. Our study provides direct evidence supporting the IFRS s (2010) assertion that accounting quality enhances the decision usefulness of accounting information.

재무제표의 비교가능성과 채권 스프레드

신호영(Shin, Ho-Young),박희진(Park, Hee-Jin),경규진(Kyung, Kyu-Jin) 글로벌경영학회 2015 글로벌경영학회지 Vol.12 No.1

본 연구의 목적은 재무제표 비교가능성이 채권시장의 스프레드에 미치는 영향을 살펴보는 것이 다. 재무보고의 개념체계에서는 재무제표 비교가능성을 ‘정보이용자가 항목간의 유사점과 차이점을 식별할 수 있는 질적 특성’이라고 규정하고 있다. 비교가능성이 높다는 것은 정보이용자가 기업 간 또는 기간 별 비교를 통해 재무제표에 함축되어 있는 다양한 재무정보와 이익의 근본적 질적 속성을 이해하는데 도움이 된다는 것을 의미하며, 재무제표의 비교가능성이 시장참여자들에게 유용한 정보를 제공한다면 채권시장의 정보이용자들에 유용하게 이용될 것이다. 즉, 채권시장에 있어서 주어진 회계정보에 대해서 정보이용자의 분석능력이 향상된다면 정보이용자들은 기업의 채무불이행 가능성에 대해서 파악이 수월해질 것이다. 이러한 논리에 따라서 재무제표의 비교가 능성이 높을수록 채권시장의 불확실성에 대한 정보위험은 감소하여 채권 스프레드는 낮아질 것이 라는 가설을 설정하여 분석하였다. 재무제표의 비교가능성 측정치는 De Franco et al.(2011)의 주식수익률과 기대이익의 관계에서 도출된 측정치를 활용하였고, 채권 스프레드는 채권의 발행금리에서 무위험수익률인 국고채수익 률을 차감하여 이용하였다. 2003년부터 2012년까지 한국거래소의 유가증권상장법인 578개를 대상으로 실증분석 결과, 재무제표의 비교가능성이 높아질수록 채권 스프레드는 유의하게 낮아지는 것으로 나타났다. 이러한 결과는 재무제표 비교가능성의 향상으로 주어진 회계정보의 식별력이 높아질 경우 채권시장의 정보비대칭으로 인한 정보위험은 낮아지고, 위험에 따른 보상인 채권 스프레드도 하락한다는 것으로 해석할 수 있다. 본 연구는 재무제표 비교가능성이 주식시장뿐만 아니라 채권시장의 정보이용자들에게도 유용한 정보를 제공한다는 실증적 결과를 제시하고 있다는 점에서 의미를 갖는다. This study examines whether financial statement comparability is associated with bond yield spreads in the Korean debt market. When firms provide financial information that is comparable to that published by other firms, creditors are more likely to require relatively lower expected returns, as they obtain high quality information, resulting in a lower cost of debt capital. Thus, we predict that greater financial comparability reduces the cost of debt capital, proxied by bond yield spreads. Using a sample of firms listed on the Korean Stock Exchange over the period from 2003 to 2012, we find that greater financial statement comparability reduces bond yield spreads, supporting the notion that the debt market views low comparability as an additional risk premium. Our finding suggests that financial statement comparability plays an important role in reducing firms financing costs from creditors and contributes to an efficient allocation of capital.

인터넷 포털사이트 서비스의 지속적 이용의도에 영향을 미치는 요인에 관한 연구

신호영 ( Ho Young Shin ),김기수 ( Ki Su Kim ) 한국정보시스템학회 2010 情報시스템硏究 Vol.19 No.3

Portal sites have been providing diverse services to attract new users and retain existing customers. Recently, they also added new services and increased quality of the services they provide to secure more customers. It is, however, not clear how people actually react to such activities. We wanted to understand the mechanism associated with users` continued usage intention of current Portal site. We assumed search, e-mail, information, community, e-commerce services as key services provided by most Portal sites and considered valuable by many customers. The quality of these services may directly affect users` continued usage intention. However, we can also assume that attractive alternatives and switching cost may have some influence on users` continued usage intention. Therefore, in this study, key variables pertaining to the quality of key services provided by Portal sites, attractive alternatives, and switching cost were examined to explain the dynamics of users` continued usage intention. An empirical study based on 891 survey responses showed the importance of the quality of key services for users` continued usage intention. Switching cost also demonstrated strong association with users` continued usage intention. However, attractive alternatives did not show a significant association with users` continued usage intention. We also found that the variable attractive alternatives moderated the relationship between the quality of search service and users` continued usage intention and the relationship between the quality of information service and users` continued usage intention. On the other hand, the variable switching cost showed a moderating effect on the relationship between the quality of e-mail service and users` continued usage intention and the relationship between the quality of community service and users` continued usage intention. This study implies that Portal sites need to make efforts not only to improve the quality of key services but also to consider attractiveness of other Portal sites` services and switching cost to secure more customers.

조세소송에서의 증명책임 분배방안에 대한 연구

신호영 ( Ho Young Shin ) 안암법학회 2011 안암 법학 Vol.0 No.36

In modern democratic society, taxes are imposed for the purpose of distribution of economic justice. Tax law is the law which distributes the public share obtained by the individuals righteously. Taxes could be opposed in profit of the individuals, however, the tax amount ruled by the lawmakers, in other words the amount fixed by law, is fare and righteous. Thus, if say that it is unjust for the individuals to bear more than the burden imposed by law because it intrudes the rights and interests of people, then it is also unfair not taking the charge of paying tax by themselves. The idea that tax transfers the individual`s economic profit to general public will not only be opposed in their interests and fairness but also infringes the right and interests of nation is rather emotional, does not operate the tax law well, and eventually will leads to the state of unfair. The self-assessment system, known as democratic institution, intends to implement the fair and justice embodied in tax law throughout self-regulation. For that, a tax return should be strictly verified from the materials and data submitted and maintained by the taxpayers. Therefore, maintaining the historical data and submitting it within the tax procedure become crucial in order to realize a fair society. The various method is proposed to verify the relevant facts relating to the taxpayers` returns but the most fundamental way is to convince them that concealing of the tax data does not help to profit the taxpayers. As for one of those plan is allocating the burden of proof to the taxpayer who controls and maintains the tax data. In the past cases, the court put the burden of proof to me tax authority in principle and solved the maldistribution of the evidence as a matter of degree of proof. These kind of tendency and attitude of court may achieve its validity of the judgment itself within the process of lawsuit in order to settle the specific issues, however, it does not include the matters of securing the tax compliance issues such as governing taxpayer`s behavior before the tax return, maintenance of taxation data, cooperation with the tax investigation and so on. The matter of relieving the degree of proof is something that cannot be measured objectively, so that it cannot be provided with definite guidelines concerning to the maintenance of the tax data and etc. to the taxpayers. In order to provide clear guideline, not only just easing of degree of proof is required, but also the allocation of burden of proof should be accomplished considerably. In foreign cases, it is hard to find cases where putting the burden of proof only to the tax authority like our system. To put together that allocating the burden of proof should be considered on the basis of the general principles of substantive law, tax law requests for the fair distribution of tax burden of the taxpayers and swift and cost-effective collection of revenue, the burden of proof should be imposed to the tax authority only when the evidence supports the fact to the increase or occurrence of the taxation, to me taxpayers when the evidence supports the discharge or decrease of the taxation, to the taxpayers who controls the data where there is the maldistribution of evidence or the taxpayer does not cooperate with the tax investigation. These allocation may promote fair declaration, maintenance and submission of the taxation data under the self-assessment system without leaning more burden on one side to another. Indeed, people, lawmakers and the Justice should have alert in mind that the government may intrude the privacy of individuals in the name of the collection of the taxation data.