조세지출의 범위에 관한 연구

장재형(Jaehyung Jang),임재현(Jaehyeon Lim) 한국국제조세협회 2015 조세학술논집 Vol.31 No.2

The credibility of tax law as a subpart of the legal system depends on the preciseness of its concepts and scopes thereof. Tax expenditures, as one of the groundwork for tax law, need detailed analysis and review. Many important financial control systems such as the tax expenditure budgetary system required by the 「National Finance Law」 amended in 2010 or the preliminary feasibility study on new tax preferential regulation required by the 「Tax Reduction and Exemption Control Act」 amended in 2014 are based on the concept and the scope of tax expenditures. Since the tax expenditures are the exception to the benchmark tax system, constitutional principles should be applied in a different way. In view of tax equalitarianism, tax expenditures should be kept at a minimum necessary level, and the benefit of the doubt in the interpretation of the clause (in dubio pro fisco) should be given to the tax authority. Tax expenditures defined in the 「Tax Reduction and Exemption Control Act」 and the 「Tax Expenditure Budgetary Report」 are “departure from the benchmark tax system, such as tax exemption, tax reduction, tax credit, tax allowance, preferential tax rate or tax deferral made under certain requirements, having the characteristic of financial expenditures.” Tax expenditures of Republic of Korea in 2015 amounted to 33.5 trillion won, among which 18.5 trillion won are from the 「Tax Reduction and Exemption Control Act」 and 14.5 trillion won are from individual tax law such as the 「Income Tax Law」. Main objective of this study is to ascertain whether the items of the Tax Expenditure Budgetary Report match the definition of tax expenditures. Different countries have used various specific criteria for the tax expenditures. The United States and Canada use a broadly defined definition for tax expenditures, while the United Kingdom and Germany apply a narrower scope of tax expenditures. The United Kingdom distinguishes between tax expenditures and ‘structural reliefs’, and Germany only makes reference to aid to enterprises and business sectors of the economy. In particular, many countries commonly exclude some measures from the scope of tax expenditures, such as a allowance for family units, credit for pension, and a tax deferral, because these measures lack particularity concerning beneficiaries, do not serve a particular purpose other than the efficient operation of the tax system, and are not administratively feasible to eliminate. If the tax expenditures included in the 「Tax Expenditure Budgetary Report」 are analyzed by the same logic, some measures have more characteristics of the structural norm than of tax expenditures. Even under the broadest definition for tax expenditures, personal or family allowances for individual income tax, deemed input VAT credit, and pension credit, which constitute over 20 percent of the entire amount of tax expenditures, are more of the structural norm than tax expenditures. Although the number of such measures is not so high, since their revenue amounts are large in sum, they can distort the tax policy. Accordingly, the scope and concept of tax expenditures must be defined in a lucid manner and in concordance with internationally used criteria for tax expenditures. Then, the tax policy on the reduction of tax expenditures will be clearly made and be implemented without.

배당, 분배, 배분의 개념체계와 과세제도에 관한 연구

장재형(Jang Jaehyung) 한국세법학회 2015 조세법연구 Vol.21 No.3

Compact Optical Autocorrelator with 0.1-Meter Scanning Range Using a Rotating Pair of Mirrors

장재형(Jaehyung Jang),이승후(Seunghoo Lee),이우정(Woojeong Lee),임현우(Hyeonwoo Lim),이주형(Joohyung Lee) Korean Society for Precision Engineering 2021 한국정밀공학회지 Vol.38 No.5

We present a rotating pair of mirrors based optical autocorrelator which is capable of providing a 0.1 m scanning range. The rotating mirror-pair technique enables rapid data update-rate, compactness, and simpler data post-processing compared to that of conventional linear motion-based optical autocorrelators. We optimized the geometrical design of the mirror-pair configuration by using off-the-shelf mirrors and conducted a simulation to calculate the expected capability of the scanning range. By exploiting a He-Ne laser as a light source, we validated the performance of the autocorrelator in its provision of a 100 mm scanning range and 0.2 Hz data update-rate, which was limited by the adopted commercial data sampling device, and not limited by the proposed principle. The developed autocorrelator is expected to be adopted for various applications that require sub-cm<SUP>-1</SUP> spectroscopic resolution.

능동음질제어에 의한 정음공간의 변화 연구

유석훈(Seokhoon Ryu),장재형(Jaehyung Jang),이민호(Minho Lee),박윤정(Yoonjung Park),이영섭(Young-Sup Lee) 한국소음진동공학회 2014 한국소음진동공학회 학술대회논문집 Vol.2014 No.10

의제매입세액공제율의 적정성에 관한 연구

박선희(Seon-Hee Park),장재형(Jaehyung Jang) 한국조세연구포럼 2021 조세연구 Vol.21 No.1

[연구목적] 본 연구는 전단계세액공제법을 채택하고 있는 우리나라의 부가가치세 제도하에서 의제매입세액공제율의 적정성에 관하여 살펴보고자 한다. [연구방법] 전단계세액공제법의 문제점 및 의제매입세액공제제도가 의도하는 효과를 검토하고, 외국의 제도와의 비교법적인 분석을 통해 우리나라의 의제매입세액공제율의 적정성에 관해 살펴본다. [연구결과] 전단계세액공제법 하에서는 이전단계의 매입세액을 공제받기 위하여 세금계산서상 부담세액이 나타나야 하는데, 면세나 영세율사업자에게 매입한 경우 매입세액이 나타나지 아니하여 그 다음 단계 사업자는 매입세액이 반영되지 아니한 부가가치세액을 납부하여야 하는 문제점이 있다. 환수효과와 누적효과는 전단계세액공제법의 문제점을 수치로서 분석한 효과이다. 의제매입세액공제제도는 이러한 전단계세액공제법의 근원적인 문제점을 해소하기 위한 것이므로 그 대상을 세금계산서 거래가 발생하기 어려운 음식물, 중고제품 등으로 확대하고, 의제매입 세액공제율도 “부가가치세율/(1+부가가치세율)”로 계산한 10/110이 되어야 하며, 공제한도를 폐지해야 한다. [연구의 시사점] 우리나라의 제도상 오해와 달리 의제매입세액공제제도는 전단계세액공제법의 근본적인 한계를 치유하기 위한 제도로서 각 거래단계에서 발생한 부가가치에 상당하는 금액만 과세대상으로 하여 세액을 산정하여야 한다는 부가가치세 기본원칙을 준수하기 위하여 필요한 기준조세제도이다. [Purpose] This study intends to examine the adequacy of deemed VAT input tax credit rate under the value added tax regime of Korea Republic, which adopts the invoice method. [Methodology] This study makes the analytic reasoning on the problems of the invoice method(catch-up effect and cascade effect), the effect intended by the deemed input credit regime and the adequacy of deemed input tax credit rate through comparative analysis with systems of advanced countries. [Findings] Under the invoice method, input tax credit is allowed only if the tax invoice received from the previous vendor is provided. Therefore business purchase from the tax exempt or zero rated provider is not VAT deductable. Deemed VAT input credit is the resolution of such problem resided in the invoice method. Therefore, the rate of deemed input tax credit shall be raised to 10/110, “VAT Rate/(1+VAT Rate)”, and the threshold of the credit must be eliminated. [Implications] Deemed VAT input credit is not the preferential tax regime. Rather it is the structural tax relief for the resolution of the problem resided in the invoice method. Therefore, the rate of deemed VAT input credit, threshold, and applied transactions shall be evaluated within such understanding.

수면 주행 로봇의 안정성 향상을 위한 정적 꼬리 기구변수 최적화

이동규(DongGyu Lee),장재형(JaeHyung Jang),서태원(TaeWon Seo) 한국생산제조학회 2016 한국생산제조학회지 Vol.25 No.2

Biomimetics involves the design of robotic platforms inspired from living creatures to achieve efficient operation under environmental conditions. A development within biomimetics involves investigating the function of a tail and applying it to robot design. This study aims to define the function of a static tail for water-running robots, and optimize its geometric and compliance parameters. The rolling angle of the tail is determined by the objective function, while the area and fillet ratio are used for geometric design and compliance parameters in the rolling and yawing directions. Repeated motion of the water-running robot’s footpads at frequencies of 9 and 10 Hz is used as the operating condition. Robust design based on the Taguchi methodology is performed via orthogonal arrays. The optimized tail design derived in this study will be implemented in a robotic platform to improve steering and balancing functions in the pitching direction.

능동음향설계 연구를 통한 자동차 엔진음 음질 개선

김제관(Jeakwan Kim),유석훈(Seokhoon Ryu),장재형(Jaehyung Jang),이민호(Minho Lee),김성현(Seonghyeon Kim),박동철(Dong Chul Park),이영섭(Young-Sup Lee) 한국소음진동공학회 2015 한국소음진동공학회 학술대회논문집 Vol.2015 No.4