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황보영,정규언 한국세무학회 2021 세무학 연구 Vol.38 No.4
This study verifies whether more reputation expenses are spent in order to compensate for the adverse effects of aggressive tax avoidance;and whether the economic effects of reputation results in an increased firm value when more reputation expenses are spent. The act of aggressive tax avoidance showed a significant positive relationship with reputation expenses. This means that, when businesses aggressively avoid taxes, they spend more on reputation expenses in offsetting the negative effects incurred by the tax avoidance itself. Businesses with an increased risk of tax avoidance detection due to aggressive tax avoidance seem to lower their risk of tax audit by increasing reputation expenses to form and maintain a good reputation. A firm’s value also had a significant positive relationship to its reputation expenses. Since the act of increasing reputation expenses attracts more investors, and given that a price premium derived from a good reputation is reflected in the stock price, the firm’s value is positively affected. There was a significant negative relationship between the firm’s value and aggressive tax avoidance. Because aggressive tax avoidance increases the risk of detection, it increases uncertainty in reference to a firms’ future cash flows. Thus, it seems that the market perceives aggressive tax avoidance as negative. The contribution of this study is that it explains the importance of reputation in the context of aggressive tax avoidance and how it is used and explains the reasons for the reputation expenditure by analyzing the economic effects of reputation. 본 연구는 공격적 조세회피에 따른 부정적인 효과를 상쇄하고자 명성비용을 더 많이 지출하는지, 명성비용을 더 많이 지출하면 명성의 경제적 효과로 기업가치가 증가하는지 검증하였다. 유가증권시장(KOSPI) 및 코스닥증권시장(KOSDAQ)에 등록된 기업으로 2000년부터 2019년까지 총 20년 기간의 자료 중 분석조건을 충족하는 표본을 활용하였으며, 명성비용은 황보영과 정규언(2019)의 연구에서 사용한 명성비용 측정방법에 광고대행수수료와 판매촉진비를 추가하고 산업별․연도별로 표본을 구분하여 회귀함으로써 명성비용을 보다 정확하게 포착하고자 노력하였다. 실증분석결과는 다음과 같다. 첫째, 기업이 공격적으로 조세회피를 하는 경우 명성비용을 더 많이 지출하는 것으로 나타났다. 이는 과세당국으로부터 세무조사 대상으로 선정되어 조세회피가 적발될 가능성이 증가하기 때문에 기업입장에서는 좋은 기업명성을 형성하고 유지함으로써 과세당국의 세무조사 가능성을 낮추고, 향후 명성훼손에 대비하고자 명성비용을 더 많이 지출하는 것으로 해석할 수 있다. 둘째, 기업이 명성비용 지출을 늘리면 기업가치가 증가하는 결과가 나타났다. 셋째, 공격적 조세회피는 기업가치에 부정적인 영향을 미치는 것으로 나타났다. 그리고 일부 모형에서 명성비용 지출은 공격적 조세회피가 기업가치에 미치는 부정적인 영향을 완화시키는 것으로 나타났다. 본 연구에서는 명성의 경제적 효과를 분석함으로써 기업의 명성비용 지출의 이유와 명성을 어떻게 활용하는지 설명하였다는 점에서 공헌점이 있다.
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축전지 제조업에서 입사 1년 미만 남자 사원들의 연 노출 지표치에 관한 연구
황보영,김용배,리갑수,이성수,안규동,이병국,김정순,HwangBo, Young,Kim, Yong-Bae,Lee, Gap-Soo,Lee, Sung-Soo,Ahn, Kyu-Dong,Lee, Byung-Kook,Kim, Joung-Soon 대한예방의학회 1996 Journal of Preventive Medicine and Public Health Vol.29 No.4
This study intended to obtain an useful information for health management of lead exposed workers and determine biological monitoring interval in early period of exposure by measuring the lead exposure indices and work duration in all male workers (n=433 persons) exposed less than 1 year in 6 storage battery industries and in 49 males who are not exposed to lead as control. The examined variables were blood lead concentration (PBB), Zinc-protoporphyrin concentration (ZPP), Hemoglobin (HB) and personal history; also measured lead concentration in air (PBA) in the workplace. According to the geometric mean of lead concentration in the air, the factories were grouped into three categories: A; When it is below $0.05mg/m^3$, B; When it is between 0.05 and $0.10mg/m^3$, and C; When it is above $0.10mg/m^3$. The results obtained were as follows: 1. The means of blood lead concentration (PBB), ZPP concentration and hemoglobin(HB) in all male workers exposed to lead less than 1 year in storage battery industries were $29.5{\pm}12.4{\mu}g/100ml,\;52.9{\pm}30.0{\mu}g/100ml\;and\;15.2{\pm}1.1\;gm/100ml$. 2. The means of blood lead concentration (PBB), ZPP concentration and hemoglobin(HB) in control group were $5.8{\pm}1.6{\mu}g/100ml,\;30.8{\pm}12.7{\mu}g/100ml\;and\;15.7{\pm}1.6{\mu}g/100ml$, being much lower than that of study group exposed to lead. 3. The means of blood lead concentration and ZPP concentration among group A were $21.9{\pm}7.6{\mu}g/100,\;41.4{\pm}12.6{\mu}g/100ml$ ; those of group B were $29.8{\pm}11.6{\mu}g/100,\;52.6{\pm}27.9{\mu}g/100ml$ ; those of group C were $37.2{\pm}13.5{\mu}g/100,\;66.3{\pm}40.7{\mu}g/100ml$. Significant differences were found among three factory group(P<0.01) that was classified by the geometric mean of lead concentration in the air, group A being the lowest. 4. The mean of blood lead concentration of workers who have different work duration (month) was as follows ; When the work duration was $1\sim2$ month, it was $24.1{\pm}12.4{\mu}g/100ml$, ; When the work duration was $3\sim4$ month, it was $29.2{\pm}13.4{\mu}g/100ml$ ; and it was $28.9\sim34.5{\mu}g/100ml$ for the workers who had longer work duration than other. Significant differences were found among work duration group(P<0.05). 5. The mean of ZPP concentration of workers who have different work duration (month) was as follows ; When the work duration was $1\sim2$ month, it was $40.6{\pm}18.0{\mu}g/100ml$, ; When the work duration was $3\sim4$ month, it was $53.4{\pm}38.4{\mu}g/100ml$ ; and it was $51.5\sim60.4{\mu}g/100ml$ for the workers who had longer work duration than other. Significant differences were found among work duration group(P<0.05). 6. Among total workers(433 person), 18.2% had PBB concentration higher than $40{\mu}g/100ml$ and 7.1% had ZPP concentration higher than $100{\mu}g/100ml$ ; In workers of factory group A, those were 0.9% and 0.0% ; In workers of factory group B, those were 17.1% and 6.9% ; In workers of factory group C, those were 39.4% and 15.4%. 7. The proportions of total workers(433 person) with blood lead concentration lower than $25{\mu}g/100ml$ and ZPP concentration lower than $50{\mu}g/100ml$ were 39.7% and 61.9%, respectively ; In workers of factory group A, those were 65.5% and 82.3% : In workers of factory group B, those were 36.1% and 60.2% ; In workers of factory group C, those were 19.2% and 43.3%. 8. Blood lead concentration (r=0.177, P<0.01), ZPP concentration (r=0.135, P<0.01), log ZPP (r=0.170, P<0.01) and hemoglobin (r=0.096, P<0.05) showed statistically significant correlation with work duration (month). ZPP concentration (r=0.612, P<0.01) and log ZPP (r=0.614, P<0.01) showed statistically significant correlation with blood lead concentration 9. The sl
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황보영,정규언 한국세무학회 2019 세무학 연구 Vol.36 No.4
This study analyzed the effects of the tax penalty on the reputation expenses. The fact that a company has been audited and charged with the additional tax is direct evidence of tax evasion. According to previous research, the disclosure of tax avoidance has a negative effect on corporate reputation. Therefore, there will be an incentive to reduce the negative effects of the disclosure of tax penalty. In this study, we analyzed whether companies spend more reputation expenses to offset the negative effects of tax evasion disclosure. The reputation expenses were derived from advertising expenses. Considering that the purpose of advertising expenses consists of promoting the sales of products and improving the image of the company, the residual after removing the portion for product sales promotion was regarded as the portion to improve corporate image. As a result of the empirical analysis, there was a significant positive correlation between the disclosure of tax penalty and the reputation expenses at the 10% level in the 1:1 matching and the 5% level in the 1:2 matching. There was also a significant positive correlation between the size of the tax evasion and the reputation expenses at the 10% level. In addition, the results of the robustness analysis appeared in the same direction as the basic analysis to support the hypothesis. The contributions of this study are to extend the previous research to analyze the impact of tax penalty disclosures on corporate reputation expenses and to newly derive reputation expenses from advertising expenses. 본 연구는 세무조사 추징세액이 명성비용에 미치는 영향을 분석하였다. 기업이 세무조사를 받아 추징세액을 부과 받았다는 것은 조세회피를 하였다는 직접적인 증거가 된다. 선행연구에 따르면 조세회피 적발 사실은 기업명성에 부정적인 영향을 미친다. 따라서 세무조사 추징사실의 공시가 있는 기업은 이로 인한 부정적인 효과를 감소시키고자 하는 유인이 있을 것이다. 선행연구에서는 광고선전비를 통해 기업 이미지를 개선하여 기업가치 증대에 긍정적인 영향을 미치는 결과를 보고하고 있다. 본 연구에서는 세무조사 추징세액을 공시한 기업이 더 많은 명성비용을 지출하여 조세회피에 따른 부정적인 효과를 상쇄하는지 분석하였다. 또한 세무조사 추징세액이 클수록 조세회피에 따른 부정적인 효과가 더 증가하므로 이를 상쇄하기 위하여 더 많은 명성비용을 지출하는지 분석하였다. 명성비용은 광고선전비에서 도출하였다. 광고선전비의 목적이 제품․용역의 판매증진을 위한 마케팅과 기업의 이미지 개선으로 구성되어 있다고 보고, 광고선전비를 매출액으로 회귀하여 제품․용역의 마케팅에 사용된 부분을 제거한 잔차를 기업 이미지 개선에 사용된 부분으로 보아 명성비용으로 추정하였다. 실증분석결과 세무조사 추징세액의 공시여부와 명성비용은 1:1대응표본에서는 10%수준에서, 1:2 대응표본에서는 5%수준에서 유의한 양(+)의 상관관계가 나타났으며, 세무조사 추징세액의 크기와 명성비용은 10%수준에서 유의한 양(+)의 상관관계가 나타났다. 또한 강건성분석 결과도 기본분석과 동일한 방향으로 나타나 가설을 뒷받침하였다. 본 연구는 기업평판과 조세회피 간의 관계를 분석한 선행연구를 확장하여 조세회피 사실의 공시가 기업의 명성비용 지출에 미치는 영향을 분석하였다는 점과 새롭게 광고선전비에서 명성비용을 도출하였다는 점에서 공헌점과 차별성을 가진다.
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