基本的 人權에 있어서의 自然權 槪念의 問題 : 기본적 인권에 있어서의 자연권 개념의 문제

김광윤 釜山大學校 1979 論文集 Vol.28 No.1

企業環境과 關聯한 morale의 硏究

金光潤 성균관대학교 경상대학 학생회 1973 經商論集 Vol.24 No.1

中小企業에 대한 租稅支援方案의 硏究

金光潤 亞洲大學校 1985 論文集 Vol.8 No.-

It is properly mentioned that there is no economic stability without the development of small and medium businesses. The purpose of the study is to review the direct and indirect tax incentives for small and medium businesses stipulated in the Korean taxation laws, and to grope about realizable tax alternatives tiding over the challenging situations around the country. The study has been carried out in two aspects: the applicable scope of and major tax policies for the small and medium business. The former has been analyzed in view of both industrial class and size of the business. The latter has been reviewed in terms of the economic functions of the systems - the promotion of fauility investment, export increase, industrial rationalization, horizontal and vertical cooperation, improvement of financial structure, and the fostering of regional industries.

회계투명성 제고와 법제의 개선방향 : 지배구조 법제를 중심으로

김광윤,정규언,이준봉 韓國公認會計士會 2009 회계·세무와 감사 연구 Vol.50 No.-

본 연구의 목적은 비교법적 연구를 통하여 기업의 회계투명성을 제고시키기 위한 지배구조 관련 제도의 개선방안을 모색하는 것이다. 현행제도에 대한 문헌연구로 도출한 문제점과 그 개선방안은 다음과 같다. 첫째, 감사와 감사위원회제도에 대하여 자산 2조원 이상의 회사에 대하여 감사제도를 선택불가하게 하고 감사위원회제도의 선택을 강제하는 것은 불필요하다고 판단된다. 또 복수감사, 감사회 및 상근감사를 도입할 필요가 있다. 외부감사인선정위원회의 구성을 준용한 감사후보추천위원회에서 감사를 추천케 하여야 하고, 감사의 독립성을 강화하기 위하여 그 자격을 보다 엄격하게 제한하여야 한다. 감사보조기구를 감사 또는 감사위원회의 전속으로 설치하고, 상장기업에 대해서는 1인 이상의 감사는 회계 또는 재무전문가로 선임할 것을 요구해야 한다. 둘째, 이사회와 사외이사 관련규정에 대하여 이사회 내 감사위원회의 소집 및 결의에 관하여 상법 제415조의2는 이사회의 소집에 관한 상법 제390조, 이사회의 결의방법에 관한 상법 제391조 및 이사회 내 위원회에 관한 상법 제393조의2 규정을 명문으로 준용하는 것이 타당하다. 사외이사의 결격사유에 관한 규정을 두는 것이 타당하다. 셋째, 외부감사와 관련한 감사인선임위원회에 대하여 외부감사인의 선임을 위한 별도의 ‘감사인선임위원회’를 규정할 실익이 없다. 넷째, 외부감사인의 책임제한과 관련해서 감사인과 회사 사이의 관계는 책임상한제 방안이 타당하고, 감사인과 제3자 사이에서는 비례책임제를 활용하여 감사인의 책임을 제한하는 것이 타당하다. 감사인에게 민법상 불법행위책임을 인정함에 있어서는 고의, 과실 및 인과관계에 관한 입증책임 전환의 법리를 적용하지 않아야 한다. This paper aims to design the improvement policies relating to the accounting transparency and corporate governance based on comparative legal approaches. The conclusions drawn from this study are as follows: 1. About Internal Auditor and Audit Committee 1) It doesn't stand to reason that the corporations aggregate assets of which amount to more than 2 trillions should establish audit committee, not internal auditors. 2) It seems reasonable to introduce plural internal auditors, committee of internal auditors and full-time internal auditor in Commercial Code. 3) Internal auditors should be recommended by internal auditor appointment committee, constituted by reference to external auditor appointment committee. 4)The standards of qualifications for internal auditors should be stipulated to guarantee the independence of internal auditors. 5) The auxiliary organs for internal auditors should be introduced in Commercial Code. 6) In case of listed corporations, more than one internal auditor should be an expert in accounting or finance. 2. About Board of Directors and Outside Directors 1) It seems reasonable that Section 390, Section 391 and Section 393-2 respectively in Commercial Code should be applied in the convocation and resolution of audit committee by Section 415-2 in Commercial Code. 2) It is necessary to introduce provisions relating to the disqualifications of outside directors in Commercial Code. 3. About external auditor appointment committee It is unnecessary to introduce external auditor appointment committee other than audit committee. 4. About Limitation on Liability of External Auditors 1) Between external auditors and corporation, it stands to reason to adopt the liability capping system as a limitation tool as above mentioned. 2) Between external auditors and the public, it stands to reason to adopt the proportionate liability system as a limitation tool as above mentioned. 3) The burden of proof may not be converted from plaintiff to defendant, in case the purported cause of action is based on illegal acts or torts by defendant.

중소기업의 회계투명성 제고를 위한 세제·세정 개선방안에 관한 연구

김광윤,심충진 韓國公認會計士會 2011 회계·세무와 감사 연구 Vol.53 No.1

The purpose of this paper is to analyze the actual conditions of small and medium sized enterprises which have relatively low transparency in terms of accounting and to study the improvement of tax system and administration for transparency in accounting for all small and medium sized corporations over a certain size (5 billion of total assets). Book-tax difference(BTD), effective tax rate (ETR), and the estimated amount of tax avoidance(TA) which are proxies for earnings management are analyzed through the financial data of the non-listed small and medium sized enterprises audited by external audit and small and medium sized enterprises with less than 5 employees unaudited. As a result, transparency of small and medium sized enterprises under non-external audit was relatively low. Alternatives suggested to improve the transparency in accounting for small and medium sized enterprises are as follows. First, in terms of drawing up and providing accounting information, the improvement is suggested as follows. Listed enterprises are subject to the current internal accounting control system. Such a system can be the foundation to secure tax revenue transparency as well as to increases accounting transparency. Therefore, it should be extended to small and medium sized enterprises making over 5 billion of total assets under non-external audit and they are expected to adopt it voluntarily as a suggestion rather than imperative provision. If internal accounting control system of small and medium sized enterprises under non-external audit as a voluntary law is adopted, it is suggested to give a tax break. It is induced that review report of financial statements in which small and medium sized enterprises over 5 billion of total assets under non-external audit voluntarily review as a way to raise the transparency in accounting be submitted. When review report of financial statements for the transparency in accounting is presented, benefits such as exemption from tax examination should be given for certain periods. Second, in order to raise transparency in accounting, we propose the way to improve the criteria of financial statements as follows. Refunded corporation income tax which is related to the period of prior should be distinguished from tax expense by designating it as supplementary payment of corporation income tax. It is possible that determining inventory quantities can be done by both periodic inventory system and perpetual inventory system. To prevent overestimation of inventory assets and raise the transparency in accounting, we suggest the addition of new ways of determining the amount of inventory to Generally Accepted Accounting Principles(GAAP). In terms of materiality, we need to exclude the following corporate tax law when there is a huge difference between the cost of corporation income tax calculated according to the rule of small and medium sized enterprises GAAP and the one that adopts deferred income tax accounting. In respect of the revenues, there will be no omission about sales that are reported to the electronic invoice among the total sales, if the revenues are publicized as footnotes by differentiated electronic invoice and the other part. Third, we recommend the improvement in terms of the review and verification of accounting information. We propose the introduction of reviewing financial statements about small and medium sized enterprises under non-external audit to make sure of the financial transparency and to get negative or positive assurance. It is necessary to publicize the difference between financial position and revenues and expenses by year after the tax investigation in order to enhance the public announcing system about enterprises that avoid external audit by intentionally missing assets and liabilities. It is also essential to force the external audit after the tax investigation if an enterprise was excluded from the list of external audit by omitting sales. They have been avoided from the external audit in which they are under the standard by making intentional cheating. However, if they are satisfied with the standard through post-investigation, there needs to be strong sanctions. Last, we provide the improvement in the matter of demand in accounting information. There are needs for separate management to the small and medium sized enterprises under non-external audit which try hard to raise the transparency. Furthermore, companies can submit the verification which contains that a company adopts systems for the transparency in accounting when they report the corporation taxable income and corporate income tax if they adopt the internal accounting control system, the review reporting of internal accounting, the internal tax control system and horizontal compliance system. In terms of capital finance, we should enhance the incentive system if the enterprise tries to present examination of financial statements or audit reporting. We also need to strengthen the role of National Tax Service and make follow-up thoroughly about enterprises which evades taxes. In order to do that, we have to hold the conference regularly to understand the enterprise better and make clear the framework of the tax administration. Once the possibility of the achievement of transparency in accounting and transparency in finance at the same time is high, by which small and medium sized enterprises under non-external audit well build internal tax control system, they can be excluded from regular tax audit and given preference for awards. It is assumed that this study on the improvement of tax system and administration for greater transparency of small and medium sized enterprises in accounting will contribute to the improvement of future revised tax law and tax administration of the tax authorities. There is a limitation, however, since institutional support to raise the transparency in accounting is approached in terms of taxation, government tax expenditures can incur in or 본 연구의 목적은 중소기업의 회계실태를 분석하고 중소기업의 회계투명성을 제고할 수 있는 세제․세정 개선방안을 제시하는데 있다. 비상장 외부감사 대상 중소기업과 비외감 중소기업 간의 회계투명성을 검증한 결과 비외감 중소기업의 회계투명성이 상대적으로 낮았다. 이에 중소기업의 회계투명성을 높이기 위한 대안을 회계정보의 작성 및 공급측면, 제공된 회계정보의 검토 및 검증 측면, 회계정보의 수요측면에서 개선방안을 다음과 같이 제시하였다. 첫째, 회계정보의 작성 및 공급 측면에서 현행 내부회계 관리규정을 비외감 중소기업까지 자율적으로 확대시킬 필요가 있고 비외감 중소기업이 자율적으로 검토한 「내부회계 검토보고서」를 재무제표에 첨부하여 제출할 필요가 있다. 내부회계 검토보고서를 제출할 경우 일정기간 세무조사 면제 등 혜택을 부여한다. 법인세추납액(환수액)을 법인세비용과 구분 표시하고 현행 일반기업회계기준 제7장 재고자산에 재고수량결정 방법을 신설하기를 제안한다. 수익과 관련하여 전자세금계산서 신고분과 그 외 부분으로 나누어 주석으로 공시할 필요가 있다. 둘째, 제공된 회계정보의 검토 및 검증 측면에서 비외감 중소기업에 대한 재무제표 검토(Review)의 도입을 제안하였다. 매출누락 등을 통해 외부감사 대상에서 제외되었다면 세무조사 후 반드시 외부감사를 강제적으로 받도록 할 필요가 있다. 오류나 부정으로 외부감사를 받지 않았으나, 세무조사 등에 의하여 외부감사 대상 기준을 충족할 경우 해당 기업에 대한 제재조치가 필요하다. 셋째, 회계정보의 수요측면에서 기업이 회계투명성을 위해 내부회계 관리제도, 내부회계 검토보고서, 재무제표 검토보고서 등을 채택하고 있다면 법인세 신고시 회계투명성과 관련하여 회사가 채택하고 있는 내용에 대해 확인서를 제출할 수 있도록 한다. 탈세기업에 대한 사후관리를 철저히 하고 과세관청의 역할을 강화할 필요가 있다. 비외감 중소기업이 내부 세무통제시스템을 잘 구축하고 있을 경우 회계의 투명성과 세무의 투명성이 동시에 달성될 가능성이 높기 때문에 정기세무조사 대상기업에서 제외시킬 수 있으며, 각 종 표창 대상자로 선정시 우대할 수 있다. 본 연구결과를 통해 중소기업의 회계투명성을 제고하기 위한 세제․세정 개선방안은 향후 세법 개정 및 과세관청의 세무행정 개선에 도움이 될 것이다.

會計監査業務의 差別化에 관한 實證的 考察

金光潤 亞洲大學校 1987 論文集 Vol.10 No.-

The paper aims to search how much the vertical differentiation of audit services is needed and to know what the ways and obstacles are in Korea on an empirical basis. Auditing is, in essence, a social device enhancing the reliability of complex accounting information with respect to the business enterprises under the information asymmetry between internal and external information users, which is carried out by the independent Certified Public Accountants(CPAs). Since 1981, the extended auditing services to the small and medium businesses, mandated by the External Audit of Joint-Stock Companies Act, have been facing the challenges in view of the cost-benefit theorem of auditing in Korea. Prevailing auditing systems in USA and Japan were reviewed as well as the Korean one. And Korean auditing practices were surveyed by means of questionnaire method and analyzed by both univariate and multivariate statistical methods. Thenceforth, the need of vertical service differentiation was extracted in the form of limited (or condensed) audit, as a new paradigm of auditing services.

現 韓國企業의 經營合理化

김광윤 成均館大學校 經商大學 1972 經商論集 Vol.23 No.1

骨髓炎患者에서 分離한 葡萄狀球菌과 綠膿菌에 對하여 : post-traumatic osteomyelitis와 acute hematogenous osteomyelitis에서 分離한 葡萄狀球菌과 綠膿菌의 各生物學的 疫學的 및 抗生物質耐性檢査에 對하여

金珖潤 한국의 현대의학사 1970 한국의 현대의학 Vol.2 No.1

經營情報로서의 退職金에 관한 會計的 硏究

金光潤 亞洲大學校 1983 論文集 Vol.6 No.-

This paper aims to review the status of and evaluate the empoloyer's accounting practices for the retirement benefits stipulated by the Labor Standards Act. In accordance with the enforcement of the fifth Econo-Socio Development Plan(1982-1986), the surety of lump sun benefits paid to employees at the time of separation from the service has been emphasized much more than the past in the light of major social security system, i.e. earning the livelihood of the retirers. Meanwhile the liability for the severance indemnities is one of the most important labor costs incurred to the business enterprises and should be expensed over the year of service on the basis of cost allocation principle, not on the time of divorce as a whole. In this study, the system of retirement benefit system in Korea was over-viewed citing the regulations involved and the survey reports of the authoritative organizations. Thereafter the problems of accounting for the retirement benefits were excavated and the prospective recommendations were presented both theoretically and pragmatically, on the three-tiered synthesis of accounting, anditing and taxation.

기후변화공시와 기업책임보고 확대에 대한 회계업계의 반응

김광윤,정규언 韓國公認會計士會 2010 회계·세무와 감사 연구 Vol.51 No.-

본 연구에서는 기업의 사회적 책임․기후변화와 관련된 국내․외의 입법동향과 기업책임보고서의 작성․공시 및 검증 현황을 분석하였고, 이와 관련된 각국 회계사 단체의 활동을 파악하였으며, 이를 바탕으로 한국공인회계사회 및 회원들의 대응방안을 다음과 같이 제시하였다. 첫째, 한국공인회계사회 및 업계에서는 새롭게 형성될 기후변화정보 검증시장을 미리 대비해야 한다. 환경부장관이 「저탄소 녹색성장 기본법」 및 동 시행령에 따라 검증기관을 지정․고시할 때 적격한 회계법인들이 외부 검증기관으로 선정되는데 불필요한 어려움을 당하지 않도록 해야 할 것이며, 이를 위해 관련 기준 제정 시 국제적 기준에 정합하고 명확한 선정기준이 마련될 수 있도록 노력해야 할 것이다. 둘째, 기업책임보고서 검증시장에 공인회계사 업계가 적극적으로 참여해야 한다. 책임보고서 검증시장이 형성되는 초기에는 회계법인들이 장기적인 시각을 가지고 연구․교육․훈련에 적극적으로 투자하고 시장에 적극적으로 참여하여, 기업책임보고서의 검증은 공인회계사에게 받아야 한다는 사회적 인식이 형성될 수 있도록 노력해야 한다. 셋째, 기업책임보고 및 기후변화 관련정책의 결정과정에 한국공인회계사회가 적극적으로 참여하여, 해당 분야의 공인회계사에 대한 사회적 인식에 긍정적인 영향을 줄 수 있도록 노력해야 한다. 넷째, 지속가능경영․사회책임․환경경영에 대한 연구를 확대하고, 간행물을 발행하여 관련 시장의 형성을 촉진하고 그 시장을 선도해야 한다. 또한 회원 및 보고서 작성자․이용자를 대상으로 교육을 실시할 필요가 있다. 다섯째, 지속가능경영․사회책임․환경에 관한 보고와 검증에 대한 공인회계사회와 업계의 활동을 대외적으로 적극 홍보해야 한다. 여섯째, 한국공인회계사회가 관련 정책 결정에 적극적으로 참여하고, 관련 연구와 교육을 확대하며, 적극적이고 효과적인 홍보를 하기 위해서는 한국공인회계사회 내에 실무전문가, 학계 전문가 등으로 구성된 특별위원회나 태스크 포스팀을 설치하여야 한다. 일곱째, 공인회계사회가 주관이 되어 모범적인 지속가능보고 또는 기후변화공시를 한 기업/단체에게 가칭 “한국공인회계사회 지속가능보고대상(KICPA Sustainability Reporting Award)”을 시상하는 제도를 신설할 것을 제안한다. With this research, we analyzed domestic and foreign legislation trends on corporate social responsibility (CSR) and climate change. We also examined accountants associations' related activities. Based on the results of analysis, we suggest following plans for the Korean Institute of Certified Public Accountants (KICPA) and its members. First, KICPA and the accounting industry should prepare for the newly forming assurance market on the greenhouse gas statements. According to the Fundamental Law of Low Carbon Green Growth, the greenhouse gas emission and energy consumption report should be verified by a professional external organization which has public confidence. In addition, according to the presidential decree of the law, the Minister of Environment must notify the qualified external verification organizations. When the minister notifies the qualified verification organizations, the appropriate accounting firms should not encounter any unnecessary difficulties to be selected as the qualified external verification organization. To achieve this, the KICPA should make an effort that the qualification criteria should be enacted to meet the global standard. Second, the accounting industry should participate actively in the assurance market on CSR report. At the formative stage of this market, accounting firms should invest and actively participate in research, education, and training on assurance of CSR report with a long-term perspective in order to develop social recognition that the CSR report should be verified by an accounting firm. Third, the KICPA should participate actively in the related policy making process. The CSR report and the greenhouse gas statement related policies are still in their initial stages. The CPA industry should participate actively so that related policies are correctly formulated. Active participation in the policy making process would positively influence social perception of CPAs' role in verifying the CSR report and the greenhouse gas statement. Especially, the CPA industry should take an active part in the enactment process of the Climate Disclosure Standard Board (CDSB) of World Economic Forum (WEF). Fourth, in order to assist the formation of the related market and lead the market, the KICPA should issue publications about the reporting and verification of sustainability, CSR, and climate change. Also, the KICPA should conduct education programs targeting its members and other users. Fifth, the KICPA and accounting industry should promote their activities with regard to the reporting and verification of sustainability management, CSR, and climate change. The KICPA and the accounting industry should issue publications or studies, conduct related education, hold conferences, increase the participation of related committees, and promote these activities on the KICPA's homepage or by press release. These activities will establish the public conception that CPAs are specialists in this field and will help them lead the related market. Sixth, a task-force team on CSR and climate change, which is composed of field specialists and academic professionals, should be formed under the KICPA. By creating this team, the KICPA can more actively participate in the related policy decision making process. Effective policies can be also suggested by this team with respect to research, education, and promotion of the KICPA. Seventh, we suggest creating an award tentatively named “KICPA Sustainability Reporting Award”. The establishment of this award would effectively promote the KICPA as a specialist in the verification of a CSR report and a greenhouse gas statement. In addition, this award will suggest a model reporting on CSR and climate change.