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상법적 시각에서 본 인적회사에 대한 동업기업과세특례제도에 관한 고찰
장현진 ( Chang Hyeon-jeen ) 서울시립대학교 법학연구소 2010 조세와 법 Vol.3 No.2
상법 제170조에 따른 모든 회사형태는 법인에 해당(제171조 제1항)되기 때문에, 종래에는 법인세의 과세대상이었다. 그러나 2009년 1월 1일부터 시행된 조세특례제한법에 따라 회사 중 인적회사에 해당하는 합명회사와 합자회사는 법인세 과세와 조세특례제한법의 동업기업과세특례 중에 선택하여 적용받을 수 있다. 따라서 인적회사는 종래의 법인세와 동업기업과세특례 중에 선택하여 과세체계를 적용받을 수 있게 되었다. 조세특례제한법상 동업기업과세특례는 2명 이상이 공동 사업을 경영하는 경우에 적용하는 것을 허용하고 있으므로 민법상의 조합도, 상법상 최소한 2명 이상의 사원으로 구성될 것을 규정한 합명회사와 합자회사와 같은 인적회사도 그 적용대상에 포함된다. 이 중, 조합의 경우 법인격을 가지고 있는 인적회사와는 달리 동업기업과세특례를 적용하는데 소득법상의 공동사업장 세제와의 관계가 문제가 될 뿐, 큰 문제점은 없는 것으로 보였다. 그러나 인적회사는 법인이며, 조세특례제한법상 동업기업과세특례가 도입될 때까지 법인세를 부과해 왔기 때문에 법인격부여와 동업기업과세특례 사이에 여러 가지 논란이 있어 왔다. 이에 따라 본 논문은 인적회사에 동업기업과세특례를 적용하는데 있어 이중과세의 문제와 법인세와 동업기업과세특례 중 선택할 수 있는 선택권의 부여, 그리고 인적회사에서 중요한 현물출자와 노무출자, 그리고 손익배분비율에 관한 동업기업과세특례의 과세체계를 검토하여 인적회사에 적합한 과세체계에 대한 논의를 하고자 한다. Before the recent introduction of the partnership taxation regime, the corporate income tax in Korea had been levied on all for profit legal entities that are treated as legal person while entities without legal personage had been treated as conduit or pass-through. However, since the recently amended law allows such legal entities as the human based company with legal personage to elect to be treated as partnership for income tax purposes, it now becomes a critical issue to decide what type of entity are eligible to the partnership taxation. Tax system could be the most important factor in making economic decisions like choosing the type of a company, and in some cases could overwhelm all non-tax related factors. In our legal system, although it seems that company law allows various types to either a corporation or human based company. The taxation system of partnership has merits in that the system is optional, thus, enterprises such the human based companies may adopt suitable taxation system to economic reality, and that the system reformed the existing taxation system for joint enterprises. This system is that we make our choice between levying corporate income tax and applying the new partnership taxation on an entity-by-entity basis, taking into consideration such factors as the basic rationale of levying corporate income tax, administrative convenience, policy reason. The human based companies are the legal entity under the current tax system, where those not only reserve a right of election between corporate income taxation and partnership taxation, similar to that under the U.S. check-the-box regulations, but also the possibility to amend their initial choice. Whether there is any tax policy justification for this bias is an issue that should be subject to further close scrutiny. When partners contribute property other than money to partnership, gain or loss on disposition of that property are being recognized as in the existing taxation system for joint enterprises. But this system has no rule for this contribute property. Therefore it needs to be clarified this rules.
장현진(Hyun-Jin Chang),신명선(Myung-Sun Shin) 한국콘텐츠학회 2009 한국콘텐츠학회논문지 Vol.9 No.12
본 연구는 주파수 변조 피드백(FAF) 수준에 따라 말더듬인의 말더듬 빈도와 형태 변화를 밝히고자 하였다. 발달성 말더듬 성인 10명을 대상으로 NAF와 FAF 수준별(+2000, +1000, -1000, -2000) 상황에서 읽기 및 혼자말하기 과업을 통하여 수집한 구어 표본을 분석한 결과는 다음과 같다. 읽기 및 혼자말하기 과제 모두에서 NAF와 FAF 모든 수준 간에 말더듬 빈도의 유의한 차이가 있었으나, FAF 수준 간에는 차이가 없었다. 말더듬 형태는 두 과업 모두 NAF 수준 보다 FAF 수준에서 모든 핵심행동이 감소하였다. 특히 폐쇄가 많이 감소하였고 핵심행동이 주로 반복으로 변화하였다. The study aims at investigating frequency of the stuttering of stutterers according to FAF pitch alternation level, examining a stuttering group. The study has collected spoken language samples by making each 10 people of a stuttering group carry out a reading and monologue task using NAF and FAF. The results of this study were as follows. In stuttering frequency, both reading and monologue task, there was significant difference of stuttering frequency according NAF and FAF pitch alternation level. But, There was significant difference of stuttering frequency according FAF pitch alternation level. NAF levels than FAF on type of stuttering decreased at the level of all the core behavior. The decrease was a lot of block, core behavior has changed as often repeated.
張鉉進(Chang Hyeon-jeen) 중앙대학교 법학연구소 2007 法學論文集 Vol.31 No.2
By the revised draft of corporate law noticed Oct. 4. 2006 and Sep. 26. 2007, Limited Liability Company was introduced as the new company type. The introducing reason of the new type of company is because the small and midium entities found in the stock company in spite of no need for establishment of stock company. And the legislators and legal exports want to choose the necessary and suitable company types. The trend found in the advanced country as well as in Korea. For example, the companies such as the limited liability company of the United States and Japan were applicable to the new type of the company. The limited liability company is a hybrid entity that is neither a partnership nor a corporation but combines many features of both. It has the advantage of a partnership"s flow-through tax treatment and operated flexibility with a corporation"s limited on liability for shareholders. But, it is not sure what the impact of Limited Liability Company as company law system is in Korea. This article compares and reviews legal analysis and points out some differences of Korean limited liability company system on a amendment draft of Commercial Act with the limited liability company of the U.S. and Japan. In Korea, it is must be introduce to contribution of intangible property and path-through tax treatment like as limited liability company system of the United States. And it must need to be provided for in the law about duty of loyalty and duty of care to member of managed company.