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- 저자 : 강인철 ( In Chul Kang ) (검색결과 37 건)
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강인철 ( In-chul Kang ) 한국사회사학회 1997 사회와 역사 Vol.52 No.-
This pa per is based upon two concerns. One is to find the characteristics of Korean religious nones in comparative contexts. The other is to trace recent changes in the size, social demographic composition, and religiosity of the Korean religious nones. The main findings of this study can be summarized into (1) the sharp decrease in the size of religious-none population during last five decades, (2) the differentiation of social demographic composition of religious nones, (3) the decrease of religious concerns and polarization of religiosity on the part of the religious nones, and (4) the increase of the critical attitude of religious nones toward the existing religions and religious people. Therefore, typical images of the Korean religious nones, who were believed to be relatively homogeneous and highly religious, must be redefined. And seeing this change, rapid growth of religious population would be slackened and therefore competitions among existing religions would be strengthened.
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업무무관 가지급금의 손금불산입과 실질과세의 원칙에 대한 연구
강인철(In chul Kang) 한국세법학회 2010 조세법연구 Vol.16 No.2
법인의 차입금이자는 원칙적으로 손금에 산입되나, 업무와 관련성이 없는 일정한 차입금이자의 경우 손금에 산입될 수 없다. 법인이 특수관계자들에게 법인의 업무와 무관하게 지급한 가지급금인 대여금 내지 이에 준하는 금원에 상당한 차입금의 이자 역시 손금에 산입되지 아니한다. 그런데 법인이 특수관계자들에게 업무와 관련 없이 직접적으로 대여하지 아니하고 우회적인 방법, 즉 금융기관에 법인이 정기예금을 예탁하고 금융기관은 이를 담보로 하여 특수관계자들에게 대출하였을 경우에도 그 정기예금에 상당하는 차입금이자를 손금불산입할 수 있는 것인가가 문제된다. 이에 대한 최근의 대법원 판결은 위와 같은 정기예금으로 인하여 특수관계자가 우회적으로 대출과 동일한 편익을 누리게 되었다 하더라도 이를 법인 그 자체의 대여행위로 볼 수 없다고 하여 손금불산입에 관한 법인세 규정이 적용되지 아니한다고 보았다. 이러한 우회적인 방법을 동원하여 특수관계자에게 대출행위를 하였을 경우 그 차입금이자를 손금에 산입하는 것을 인정하는 대법원 판결과 관련하여 실질과세원칙에 관한 국내 이론에 관하여 살펴보았고, 도대체 왜 이자를 손금에 산입하게 되었는지에 관한 미국 소득세법의 발전 과정을 간략하게 언급하였으며, 조세회피행위에 관련된 실질과세원칙에 관한 여러 학설과 판례의 태도를 살펴본 후 미국법에서 논의되고 있는 경제적 실질이론들을 검토하였다. 그리고 조세법률주의가 가지는 한계점 등을 검토한 후, 법원이 이 사건을 비롯한 일반적인 조세회피행위의 부인과 관련하여 조세형평 등을 위하여 실질과세의 원칙을 보다 적극적으로 적용하여야 한다는 견해를 표명하였다. As a general rule, interest on borrowing by corporation shall be allowed as deduction. But, some itemized interests which have no relation with corporation's business are not deductible. The deduction of interest on debt incurred by corporation to loan non-business provisional payment or something like that to the related person is not allowed. But, when corporation uses indirect funding to related person, e. g. when corporation puts fixed time deposit to the bank, and bank uses that deposit as a collateral and loans to the related person, instead of using direct lending, the deductibility of that funding can be controversial. Recently, the Supreme Court has decided that in the indirect funding to the related person case like the above, such funding cannot be considered as a direct loan to the related person, even if the related person enjoyed the benefits by the indirect funding, therefore, tax code which disallows the deduction of interest incurred by non-business provisional payment should not be applied to this case. With regard to this decision, I discuss the Korean theory about the principle of substantial taxation, and explain the American theory about why interest should be deductible as a cost, and deal with various opinions and judicial decisions about the principle of substantial taxation in the area of tax avoidances, and examine the economic substance doctrines discussed in U.S. Finally, I discuss the limitation of principle of taxation by statutory law and deliver my own opinion that court should apply the principle of substantial taxation to the tax avoidance cases, because I think this kind of positive approach in the interpretation of tax law will help the achievement of the equity of taxation.
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강인철 ( In-chul Kang ) 한국사회사학회 2000 사회와 역사 Vol.57 No.-
In this paper, I studied on The processes and factors that defeated a series of efforts to correct The distorted Buddhism-state relations of the Japanese colonial era and to achieve the relative autonomy of the Buddhist organization from The state. 1bis efforts can be divided into two stages. (1) 1be first efforts for the religious autonomy were the ``Buddhist Reform Movement`` under the us military administration (19 45 ~1948). This movement was initiated by the united Buddhist forces, the majority of whom were the politically left-oriented and young married monks. Even though this movement gained broad support from Buddhist priests and lay people, it failed to break state-Buddhism coalition, and the established Buddhist power structure maintained almost untouched. 1be primary factor leading to these results was the political oppression of the us military administration to the "reds" including the left-oriented Buddhist leaders. And the politically conservative Buddhist leaders of the ``Chungang Chongmuwon ( 中央總務院 ) , actively cooperated with the administration in suppressing the challenging forces. (2) 1be second chance for the religious autonomy was the so-called ``Buddhist Purification Movement`` began just after the Korean war( 1954 ~ 1960), initiated by another minority group, the unmarried Buddhist monks(bhiksu). They demand" the radical reorganization of Buddhist power structure, excluding all married priests from the head priestship of Buddhist temp le. This seemingly unreasonable demand brought out intense conflicts between unmarried and married monks including many violent clashes, but minority group of bhiksu successfully approached their goal by late 1950s. The key factor to these results was the strong and continuous intervention of Rhee``s regime into the Buddhist conflicts favoring bhiksu. And these processes deepened the dependency of Buddhism upon the state. In sum, the state-Buddhism coalition and the state-dependent relations of Buddhism have been reinforced by the ``failure`` of Buddhist Reform Movement and the ``success`` of the Buddhist Purification Movement.
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