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윤창술 한국기업법학회 2005 企業法硏究 Vol.19 No.4
The internet auction appeared in the United States first in 1995, and it is scattered now widely. In the past, the internet auction was recognized to the place where used goods or the curio which an individual used is dealt in, but is taking charge of it by a function of a recently general goods distribution channel. The internet auction has competition anger of contract conclusion like a general auction, and internet auction has a characteristic only of internet auction just because an auction consists through intermediate called Internet. The internet auction is composed of the 3 party who is an internet auctioneer, a seller, a purchaser in principle. 3 party forms each juridical relation. A purchaser concludes direct sales contract with a seller. An internet auctioneer mediates so that this buying and selling is performed through an auction site, and an internet auctioneer therefore corresponds to a superior broker, but a regulation about a general superior broker cannot be equally applied on an auctioneer because of the characteristic of the internet. If an internet auctioneer plays a mediator in internet auction, a consumer cannot get perfect protection. Therefore, I attempt appropriate understanding related coordination of an internet auctioneer, a seller and a purchaser, and configuration of a paradigm for consumer protective measures is requested in internet auction.
윤창술 법무부 2006 선진상사법률연구 Vol.- No.36
When considering the fact that IT industry is becoming the key industry of Korea, government needs to assist e-commerce from the aspect of the nurture of competitive industry. Among government assistance systems, tax assistance system can reduce the burden of taxpayer and achieve the policy goal that country aims at.When considering that Korea e-commerce's growth is decreased and it is restricted in several industries, it is the time point that needs to introduce reduction of value added tax of e-commerce from the aspect of balanced development. In case of tax assistance for activating e-commerce, it is reasonable to assist to the e-commerce that has direct assistance effect rather than one that has indirect effect.If it is difficult to reduce value added tax of e-commerce entirely because of security of tax, it is possible to assist the growth of small and medium companies by partly deducting of value added tax about small and medium companies for 3~5 years 및 주제어IT산업이 우리나라 중추 산업으로 자리잡아가고 있는 현실을 고려할 때 경쟁 산업육성 측면에서 전자상거래에 대한 정부의 지원이 더욱 필요하다고 본다. 정부지원제도 중 조세지원제도는 납세자의 세 부담을 경감시켜서 국가가 지향하는 정책목표를 달성하는 제도이다. 전자상거래의 활성화를 위한 조세지원은 효과가 간접적인 소득과세에 대한 지원보다 직접적인 지원효과가 있는 부가가치세 감면을 통한 지원이 바람직할 것이다. 전자상거래에 대한 부가가치세 감면제도를 도입함으로써 추후에 확보될 수 있는 이득이 더 크다고 보며, 감면제도의 도입으로 인하여 나타나는 부작용은 그렇게 크지 않을 것 같으며, 이에 대한 구체적인 대안도 제시되고 있다. 요즈음 우리나라 전자상거래는 그 성장 폭이 둔화되고 있는데다 일부 업종에 국한돼 있는 점을 감안할 때 균형발전 차원에서 전자상거래에 대한 부가가치세 감면제도의 도입이 필요하다고 본다. 만약 세수 확보 차원에서 전자상거래에 대한 부가가치세의 전면적인 감면의 시행이 곤란하다면 중소기업만이라도 3~5년에 거쳐 부가가치세의 일부만이라도 공제를 해 줌으로써 중소기업의 성장을 도와주는 방법도 생각해 볼 수 있을 것이다.<주제어 > 전자상거래, 조세지원제도, 부가가치세, 전자상거래의 부가가치세 감면, 전자상거래의 부가가치세 일부공제, 중소기업
윤창술 한국법정책학회 2006 법과 정책연구 Vol.6 No.2
A Study on the VAT of Digital Contents Industries Although domestic IT manufacture industry and infra stand on the line of worldwide class, IT application industry is very vulnerable. Unlike government's aim to nurture digital contents industry, disadvantageous discrimination in on-line becomes the obstacle to the nurture of contents manufacture and distribution industry. Therefore, under the condition that on-line market is not fully matured and can't create profit model, the assessment of value added tax becomes problem so it is necessary to improve it. In case of multimedia publication, government improved the problem with the exemption policy for intangible publication using internet by correcting the discrimination of the assessment on the Value Added Tax Law between off-line and on-line. Further more, it is necessary to enlarge the exemption target of value added tax to whole digital contents industry by enlarging its scope in the future. Especially, in case of domestic on-line game sharing 33% of the world on-line game market, this policy is inevitable for considering the competitive power against foreign company in the time point that foreign export is increasing.