기본소득에 대한 조세법적 고찰에 관한 연구

곽장미 ( Kwack Jang-mi ),채병완 ( Chae Byung-wan ) 한국세무회계학회 2021 세무회계연구 Vol.- No.68

[연구목적] 본 연구는 전 세계적으로 파급된 COVID-19 사태를 기점으로 우리나라 국민에게 지급된 재난지원금의 성격에 대한 고찰을 통해 기본소득의 도입가능성과 재원마련에 관해 조세법적 관점에서 연구하는 것을 그 목적으로 한다. [연구방법] 본 연구는 문헌연구로서 기존 연구의 방향을 살펴보고, 기본소득과 관련한 정부 및 공공기관의 토론회 및 보도자료, 언론 기사 등에 나타난 정책 관련 자료를 이용하였다. 기본소득제도의 재원마련방안으로 디지털세, 로봇세, 탄소세, 국토보유세의 부과형태와 과세타당성을 통해 주요 과제인 재정부담이라는 실질적 어려움을 극복해낼 수 있을 것인지에 대해 연구를 수행한다. 또한 기본소득제도의 해외사례를 살펴봄으로써 우리나라의 도입 시 고려사항을 제안한다. [연구결과] 기본소득제도가 도입되면 국민 모두가 차별없이 일정액을 국가로부터 지급받게 되므로, 사회 문제 중 하나로 언급되는 경제계급화를 일정 부분 해소할 수 있을 것이라 판단한다. 또한 기본소득제도의 전제는 현존하는 각종 사회보장혜택(실업급여, 의료보험, 각종 소득공제)을 없앤다는 것인데, 강력한 선별복지 체제를 강화하는 것과 기본소득이라는 초대형 보편복지 제도를 도입하는 것 중 어느 쪽이 효율적인지는 해외의 도입사례와 실험 등을 살펴봄으로써 향후 시행착오를 줄여나갈 수 있는 정부의 입안과 정책이 수립되어야 할 것이다. [연구의 시사점] 본 연구를 통해서 기존의 선별적 소득보장시스템인 기초생활보장제도에서 조세저항 때문에 증세를 하기가 어려웠던 경험을 우리는 잊지 말아야 한다. 이런 견지에서 기본소득의 재원마련이 매우 중요한 시점에 와있고 정치적, 경제적으로 많은 논의가 이루어지고 있다. 향후 재원마련의 문제는 조세의 수직적·수평적 공평성과 공정성의 측면에서 범국민의 의견을 수렴하는 과정을 신중하게 살펴야 할 것이다. 또한 기본소득의 지급은 인류가 누리고 있는 ‘공유부’를 사회구성원에게 공평하게 분배하는 것에 대한 질문에 적절한 해법을 제시할 수 있는 방향으로 나아가야할 것이다. [Purpose] The purpose of this study is to examine the possibility of implementing Basic Income and preparing financial resources from a tax law perspective through consideration of the nature of the disaster subsidies provided to Korean people since the global pandemic, COVID-19. [Methodology] This study is a literature study, and it has reviewed other previous study materials such as government and public institutions' debates and press releases related to Basic Income and policy-related materials from the media. As a method of supplying financial resources, digital tax, robot tax, carbon tax, land ownership tax, and taxation will support Basic Income. The validity will be reviewed if it can overcome the difficulty of taking charge. Also, considering the overseas cases of the Basic Income system suggests considerations when implemented in Korea. [Findings] All citizens can get paid a certain amount without discrimination from the government. In addition, it is to eliminate the existing social security benefits (unemployed paid, medical insurance, and a variety of income deductions) of the Basic Income system. Either enhancing welfare or introducing a super-wide universal welfare system called Basic Income should be examined more to check which is more effective. The government’s plans and policies should review overseas’ examples and research to prevent future troubles. [Implications] This study shows that we must not forget the experience that it was challenging to increase tax resistance in the primary living security system, the existing conservative income guarantee system. From this point of view, funding for Basic Income is critical, and many economic discussions and research are reviewed. The financing problem should be carefully examined in collecting public opinions with fairness vertically and horizontally. In addition, we will have to show in the direction of distributing the ‘shared wealth,’ that human has achieved and used in the society.

현행세법상 시가 규정의 문제점과 개선방안:상속세 및 증여세법의 시가 규정을 중심으로

곽장미 ( Kwack Jang-mi ) 한국세무회계학회 2021 세무회계연구 Vol.- No.68

[연구목적] 본 연구의 목적은 현행세법상 시가 규정이 상속세 및 증여세법, 법인세법, 부가가치세법에 각각 별도로 규정되어 있고 일관되지 아니하여, 실무상 시가를 해석 및 적용하면서 많은 혼란이 초래되므로 납세자의 시가평가 시 법적 안정성을 강화하기 위해 관련 규정을 검토 및 개선방안을 제시하는 데 있다. [연구방법] 본 연구는 문헌연구로서 기존의 선행연구를 살펴보고, 상속세 및 증여세 관련 보도자료와 언론기사 등의 관련 자료를 이용하였다. 이러한 선행연구들을 기반으로 세법상의 시가 규정들을 살펴보고, 현재 적용되고 있는 해외의 사례를 살펴본 후, 상증법상 시가 규정에 대한 우리나라의 문제점을 제시하고 이에 대한 현실적인 개선방안을 제시하고자 한다. [연구결과] 본 연구에서 제시하는 상속세 및 증여세법상 시가 규정의 개선방안은 다음과 같다. 첫째, 감정가액은 “신뢰성 있는 감정기관으로부터 받은 합리적인 감정가액”으로 통일하여 법체계의 일관성을 확보하고 납세자의 부담을 줄일 필요가 있겠다. 둘째, 소급감정의 문제도 공신력 있는 감정기관에서 합리적이고 객관적인 방법으로 평가하였다면 이 소급감정가액도 시가에 해당하므로 이를 명문화해야 할 것이다. 셋째, 개별세법상 시가 규정을 통일해야 한다. 개별세법 내에서 시가의 개념을 각각 달리 적용하는 것은 납세자에게 혼란을 초래하게 되므로 일관된 규정의 정비가 필요하다. 넷째, 유사매매 사례가액을 납세자에게 공개하여 납세자와 과세관청 간의 정보의 불균형을 해소해야 하고 납세자와 과세관청의 평가가액의 차이에 따른 납부지연가산세가 발생하는 경우 납세자에게 중과실이 없다면 신고 불성실 가산세 규정에 맞춰 납부지연가산세를 배제하는 규정을 좀 더 유연하게 확대해야 할 것이다. [연구의 시사점] 사회 전반적으로 재산의 평가가 중요한 요즘, 현실적으로 엄격한 조세법률주의를 적용하기보다 가치의 실질에 접근할 수 있는 평가를 하는 것이 정당하다. 법에서 열거하고 있는 기준만을 적용하여 납세자의 혼란과 부담을 초래하기보다는 이를 예시적인 규정으로 폭넓게 해석하여 현실과 실질에 맞는 합리적인 시가 규정이 마련되도록 해야 할 것이다. [Purpose] The purpose of this study is that market price regulations under the current tax law are separately stipulated in the inheritance tax and gift tax law, corporate tax law, and value-added tax law, respectively, and are inconsistent. The purpose is to review related regulations and suggest improvement plans to strengthen stability. [Methodology] As a literature study, this study looked at the previous studies and used related materials such as press releases and media articles related to inheritance and gift tax. Based on these previous studies, we will look at the market price regulations under the tax law, look at the overseas cases that are currently applied, and then present the problems of Korea regarding the market price regulations under the award law and suggest realistic improvement plans. [Findings] The improvement plans for the city price regulation under the Inheritance Tax and Gift Tax Act suggested in this study are as follows. First, it is necessary to unify the appraised value into “reasonable appraised value received from a reliable appraisal agency” to secure consistency in the legal system and reduce the burden on taxpayers. Second, if the issue of retrospective appraisal was evaluated in a reasonable and objective way by an appraisal agency with public credibility, the retrospective appraisal value also corresponds to the market price, so it should be stipulated. Third, the city price regulations under the Individual Tax Act should be unified. Different application of the concept of market value within the individual tax laws will cause confusion for taxpayers, so a consistent regulation is needed. Fourth, it is necessary to disclose the case price of similar sales to the taxpayer to resolve the information asymmetry between the taxpayer and the tax office. In line with this, the regulation that excludes the penalty for delayed payment should be expanded more flexibly. [Implications] In these days, where the evaluation of property is important in society as a whole, realistically, it is justified to make an assessment that can approach the substance of value rather than applying strict tax legalism. Rather than causing confusion and burden on the taxpayer by applying only the standards enumerated in the law, it should be broadly interpreted as an exemplary regulation so that a reasonable market regulation that fits reality and substance should be prepared.

사업체 단체급식소의 유형에 따른 급식운영실태 평가

장미라,곽동경 대한영양사협회 1997 대한영양사협회 학술지 Vol.3 No.1

This study was conducted to evaluate the industry foodservice management practices and to suggest guidelines for the effective foodservice management. The survey for the analysis was conducted through the questionaires to dietitians. They were divided into two groups: the white color worker and the blue color worker. The questionnaires were received for a response rate of 73.2%. Statistical data analysis was completed using the SAS programs for descriptive analysis, X^2 test, T-test, F-test, and Fisher's LSD. The results of the study can be summarized as follows: 1) The level of education of dietitians and food cost in the employee feeding operations for the blue color worker was lower than the employee feeding operations for the white color worker. 2) The labor productivity indices were not significantly different according to types of workers. But in the employee feeding operations for the blue color worker, full-time foodservice employees worked more than 10.7 hour per week than their counterpart. This indicates the full-time foodservice employees in the employee feeding operations for the blue color worker performed more loaded work compared to the employee feeding operations for the white color worker. 3) Equipped rate of facilities in the employee feeding operations for the blue color worker was low especially in the food preparation and cooking processes.

도자브랜드의 전개 경향에 관한 연구 -카데고리 확장과 라인확장을 중심으로-

곽수경(주저자) ( Soo Kyung Kwak ),이진민(공동저자) ( Jin Min Rhie ),장미정(공동저자) ( Mi Jeong Jang ) 숙명여자대학교 산업디자인연구소 2015 숙명디자인학 연구 Vol.20 No.-

본 논문은 국내외 도자브랜드의 전개 경향의 특성을 해명함에 있어서, 국내외 도자브랜드의 도자기 확장사례에 대한 고찰을 통하여 그 특성을 밝히고자 하는 연구이다. 이를 위해 도자기의 개념과 유형 및, 브랜드 확장의 특성을 기본 이해에 두고, 국내외 도자브랜드의 브랜드 확장 사례 조사를 통하여 라인별 확장, 카테고리 확장으로 분석함으로써 국내외 도자브랜드의 브랜드확장 및 다각화를 위한 전략 수립에 그 기초자료로 활용되는 데 의의를 갖는다. This paper will explain the characteristics of the development trend in increasing domestic and international ceramic brand, you want to reveal the characteristics of the study through a case study on the expansion of domestic ceramic ware brand. The objective of this study is to identify the characteristics of ceramic brand through review on the cases for expansion of ceramic brand in describing the development trend characteristics of domestic and foreign ceramic brands. To this end, given the concept and type of pottery as well as characteristics of the brand expansion as the basic understandings, the significance of this study lies upon being used as the raw data for establishing strategies of brand expansion and diversification of domestic and foreign ceramic brands by analyzing aforementioned with expansion by line and by category through a case study of brand expansion of domestic and foreign ceramic brands

보육시설 급식소의 공동조리 요구도 조사

곽동경,홍완수,이혜상,장미라 대한영양사협회 1998 대한영양사협회 학술지 Vol.4 No.2

Nutrition during childhood is essential for growth and maintenance of health. Good food habits developed during the childhood will contribute both to the healthy growth and the prevention of the degenerative disease of later life. Both parents and the providers in child care centers play an important role for children's good eating behavior. Therefore all child care programs should achieve recommended standards for meeting children's nutritional and educational needs in a safe, sanitary, and supportive environment to promote the healthy growth and development of children. The purposes of this study were to evaluate the foodservice management practices and assess the needs for a Central Production Unit by contacting the child care centers' providers. This approach was achieved using a variety of qualitative and quantitative information including the general foodservice management practices and the needs for a Central Production Unit. An indepth face-to-face interview with structured-questionnaires was undertaken at 32 representative child-care centers in Seoul. Statistical data analysis was done using the SAS program for descriptive analysis and ANOVA. The number of national/public and private sectors were 11 respectively, followed by 10 licensed home day-care centers. Total average number of children in child-care centers was 54.3±48.5. The foodservice productivity index in child-care centers was 4.8 minutes per meal for public child care centers, 6.0 for private child-care centers, and 9.8 for home child care centers. Home child care centers were found to have the lowest productivity index which indicated inefficient foodservice practice. The important factors in group purchasing were menus(39.6%) or close distance (39.6%)> type of foodservice operation(32.8%)> total number of meals(19.9%)> food costs(16.2%) in order. Average score of the efficiency for central food production in child-care centers was 3.80±0.84 out of 5.

사업체 급식소 근로자의 급식서비스 질에 대한 만족도 조사

장미라,곽동경 대한영양사협회 1996 대한영양사협회 학술지 Vol.2 No.1

Customer satisfaction concerning foodservice quality characteristics were evaluated by using importance performmance analysis(IPA) techniques in employee feeding operations. The purpose of this study were to survey employees' health condition and their food habits, to examine employees' perception of the importance and performance concerning foodservice quality charactertics and to analyze attributes for quality improvement in employee feeding operations. A questionaire for survey was developed and mailed to 1,700 employees and the response rate was 60.8 %. Statistical data analysis was done using the SAS programs for descriptive analysis, x2-test, F-test and Fisher's LSD. The results of this study were as follows: 1. Most of employees responded that their health condition were generally good. 2. 17.8% of surveyed employees responded that they usually skipped their breakfast. 3. Main reasons of using employee feeding facilities identified were convenience and cheap price of meals. 4. Dissatisfied quality attributes identified were taste of food, atmosphere and location of dinning room, and the quality of food served for breakfast and dinner, 5. Satisfied quality attributes identified were nutritionally balanced meal with variety, competitive managerial skills of dietetian, and quality of food served for lunch.

효모를 이용한 발효어묵의 제조 및 품질특성

장미순,김동현,정고운,곽원주,남기호,심길보 한국수산과학회 양식분과 2017 한국수산과학회 양식분과 학술대회 Vol.2017 No.5

해조취를 제거한 발효미역 분말 첨가 식빵의 품질특성

장미순,곽원주,남기호,심길보 한국수산과학회 양식분과 2018 한국수산과학회 양식분과 학술대회 Vol.2018 No.5

거주지역에 따른 유아의 기호도 조사

곽동경,이혜상,박신정,최은희,홍완수,장미라 대한영양사협회 1998 대한영양사협회 학술지 Vol.4 No.1

The purpose of this study was to evaluate the preference trend of children in the child-care centers in relation to certain environmental factors such as size of the residing town. This evaluation was conducted using questionnaire survey where the mother of each child was required to complete a preference questionnaire including 83 food items. Statistical data analysis was completed using SAS package program. The results of this survey showed the followings : 1. Generally, the preference level of the children living in large cities were higher than those of medium cities except in case of vegetables, while the preference level of the children living in large cities were higher than those of rural area except in case of hard-boiling(jorim) and vegetables. The subjects showed high preferences to bulgogi(4.53), pork-cutlet(4.52), fried chicken(4.51), jajangmyone(4.45), kimgui(4.43), roasted fish(4.31), kim-bab(4.17), roasted ham(4.13). 2. There was a tendency that a la carte, bread and noodles received higher preference scores. Items of Korean style soup attained higher preference scores than stew(ggigae). The preference scores of fried, broiled or pan-fried items(jun) were higher than those of other items such as seasoned vegetables(namool). 3. The preference scores of children (routinely or occasionally) skipping breakfast or supper were generally low. There was no significant difference according to the existence of mother's job except in case of steamed or pan-fried items, provided that the preference scores of the children whose mother had a job were slightly higher in general. Further, there was no significant difference according to the size of the monthly income of the household except stew, provided that the preference scores of the children whose household had lower income were slightly higher in general.

혼합액젓과 시판 멸치액젓에 대한 이화학적 품질특성 비교

장미순,박희연,남기호,임현정,장주리,서경춘,곽원주 한국식품영양과학회 2011 한국식품영양과학회 학술대회발표집 Vol.2011 No.10