UCC의 저작권법적 문제점 및 해결방안에 관한 연구 : UCC 동영상을 중심으로

곽재우 서울대학교 기술과법센터 2008 Law & technology Vol.4 No.2

이 논문의 목적은 최근 인터넷에서 주목을 받고 있는 콘텐츠인 UCC(User Created Contents) 동영상과 관련된 저작권법상 문제점들을 살펴보고, 문제점의 해결방안을 제시하는 것이다. 1. UCC의 개념에 대한 여러 입장이 있으나 이 논문에서는 UCC를‘이용자가 직접 창작(제작·변형)하여 인터넷에 공표한 콘텐츠’로 정의하였다. 2. 이 논문에서는 UCC의 제작방식, 이용경로를 기준으로 UCC를 9가지로 유형화하여 저작권법적 문제점을 검토하였다. 현실적으로 가장 크게 문제되는 UCC 사이트를 통해 이용하는 UMC·URC의 경우(제6, 9유형)에는 UCC 제작자에 의한 성명표시권 침해 가능성이 있다. UMC(제6유형)의 경우, UCC 제작자에 의한 동일성유지권 침해가 일어날 가능성이 URC(제9유형)에 비해 상대적으로 높다. UCC 제작자에 의한 복제권 침해가 인정된다. UCC 제작자에 의한 공중송신권 침해도 인정된다. UCC 제작자에 의한 2차적저작물작성권 침해는 원본 콘텐츠와의 실질적 유사성의 정도에 따라 결정되므로 UMC(제6유형)의 경우 그 가능성이 URC(제9유형)에 비해 상대적으로 높다. UCC 이용시 발생하는 원본 콘텐츠의 복제는 사적 이용을 위한 복제로서 허용되어 UCC 이용자에 의한 복제권 침해는 없다. UCC 이용자에 의한 추가적인 UCC 파일의 전송이나 이용 제공이 없어 UCC 이용자에 의한 공중송신권 침해도 없다. UCC 사이트업체는 인터넷 서비스제공자로서 책임을 지는데 저작권 침해를 방지할 주의의무를 갖고 있기 때문에 간접 책임을 지게 된다. 다만, UCC 사이트업체가 저작권 침해사실을 알지 못하였으나 알 수 있었던 경우에 과실을 인정하여 책임을 지우기 위해서는 주의의무 위반 여부를 엄격하게 판단할 필요가 있다. UCC 사이트업체는 저작권법 제102조, 제103조에 따른 책임의 제한을 받는데, 이 경우 적극적 필터링까지 실시할 필요는 없다. 3. 이러한 문제 상황을 해결하기 위한 방안으로서 저작권법상 이용허락, 기술적보호조치, CCL 등은 효과적이지 못하다. 사견으로서 제안한 자동 인센티브 시스템은 저작권자등 측면, UCC 제작자 측면, UCC 이용자 측면, UCC 사이트업체 측면에서 다른 대안에 비해 장점을 가지며, 제6, 9유형의 문제점 해결의 실마리를 제공하므로 해결방안으로서 적절하다. The purpose of this paper is to explore and seek solutions to the problems related to copyrights in terms of UCC(User Created Contents) videos which are noticed recently in the internet. 1. Among many opinions on the concept of UCC, this paper chose to define UCC as‘ contents published in the internet, directly created (produced and changed) by the user’. 2. UCC can be grouped into 9 types in terms of its production methods and channels for use. Especially, UMC or URC used through UCC sites(type 6, 9) could have the possibility in its name indication rights being infringed by UCC producers. Relatively UMC(type 6) has higher possibility in infringing rights to the integrity of the work by them than URC(type 9). There is an infringement on reproduction rights and public transmission rights by them. Relatively UMC(type 6) has higher possibility in infringing rights of adaptation by them than URC(type 9) because an infringement on rights of adaptation is decided upon the degree of similarity with the original content. There is neither an infringement on reproduction rights by UCC users because reproduction of original contents in using UCC is permitted for a personal use, nor an infringement on public transmission rights by them because no additional file transfer or offer for use occurs. As an internet service provider, UCC web enterprises owe a duty to prevent an infringement on copyrights. Consequently, they take the indirect responsibility. However, whether they take responsibility when they don’t know the fact of an infringement on copyrights but could have known it, must be judged strictly. They receive restrictions on such responsibility according to Article 102, 103 of Copyright Act. In this case, they don’t have to practice the active filtering. 3. As a solution to such issues, licensing in terms of Copyright Act, technological protection measures, quotation rights, and CCL(Creative Commons License) are not quite proper solutions for the issues. In my opinion, the by far offered solution, the automatic incentive system has advantages in the view of copyright holders, UCC producers, UCC users and UCC web enterprises in comparison to other solutions, and offers solutions to type 6, 9 infringements, thus being the most appropriate solution.

건축저작물 증·개축시 저작권침해에 관한 소고

곽재우 서울대학교 기술과법센터 2013 Law & technology Vol.9 No.2

건축물의 소유자가 그 건축물저작자, 특히 원설계도서를 작성한 건축사의 허락을 받지 아니하고 증축 또는 개축하는 경우에는 저작권침해가 성립하는가. 이는 곧 원 건축저작물 특히 원 설계도서를 작성한 건축사의 복제권을 넓게 인정하여 그의 동의를 얻지 아니한 증·개축을 복제권침해행위로 의율할 것이냐, 아니면 증·개축의 경우에는 원 설계도서를 작성한 건축사의 이용허락 없이도 예외적으로 복제권침해가 성립하지 않는 것으로 볼 것이냐의 문제이다. 건축물의 증·개축은 기존의 건축물과 별도로 완전히 새로운 건축물을 건축하는 것이 아니고, 원건축물의 본질적인 내용의 변경이 이루어지는 것도 아니며, 증·개축 자체도 현실적·사회적 필요에 의해 이루어지는 경우가 많다. 즉 건축물 증·개축시 원 설계도서를 이용하는 것은 새로운 건축가로 하여금 적절한 증·개축을 할 수 있도록 정확한 정보를 제공하는 데 그 목적이 있다. 여기에 건축저작물이 갖는 기능적 저작물로서의 속성에 따른 상대적으로 낮은 저작물성, 저작권법 제13조 제2항에서 규정하고 있는 동일성유지권 제한 규정, 저작권법 제35조의3에서 규정하고 있는 공정이용법리, 우리 대법원 판례가 인정하고 있는 건축저작물 이용권의 유보 법리 등을 고려하면 건축물의 증·개축이 원저작자의 동의 없이 이루어지는 경우에도 저작권침해가 성립하지 않는 것으로 보는 것이 타당하고, 그 근거는 건축저작물인 설계도서에 대한 이용권이 건축주에게 유보되어 있다고 보는 건축저작물 이용권의 유보 법리로 구성하는 것이 바람직하다고 생각한다. The question of whether addition and renovation to architectural works by the owner withoutseeking approval from the author of such architectural works constitutes copyright infringement -especially the copyrights of the architect who created the original architectural drawings - dependson variety of factors. Specifically, the determination of copyright infringement rests on whether (i)the right to reproduce, which was granted to the architect who created the original architecturalwork, should be construed broadly and therefore, any addition and renovation made without thearchitect’s consent constitutes infringement of the architect’s copyright or (ii) the additional andrenovation should be considered as an exceptional case outside the scope of infringement on theright to reproduce. This Paper argues that the addition and renovation to architectural works (i) is not aconstruction of new architectural work separate from the existing architectural works, (ii) does notinvolve fundamental modification of the original architectural works, and (iii) is often done out ofrealistic or societal necessity. The purpose of using the original architectural drawings in case ofaddition and renovation of architectural works is to provide accurate information to the newarchitect so that appropriate addition and renovation is possible.Additionally, in consideration of the relatively low copyright appropriateness of architecturalworks as functional works, limitations on the right of integrity stipulated in Article 13(2) of theCopyright Act, the principle of fair use under Article 35-3 of the Copyright Act, and the relevantKorean Supreme Court precedents upholding the principle of retainment on the right to use asapplied to architectural works, it is reasonable to conclude that the addition and renovation ofarchitectural works conducted without consent from the author is not considered as a copyrightinfringement. This Paper concludes that it is appropriate to apply the principle of retainment of theright to use as a legal basis for the aforementioned conclusion.

감사인의 세무서비스 동시 제공 여부, 유형 및 보수가 조세부담에 미치는 영향

곽재우,안형태 한국회계정책학회 2016 회계와 정책연구 Vol.21 No.3

This study investigates the effects of tax services provided by auditors on firm’s tax burden. This study analyzes tax services received by listed Korean firms from 2006 to 2011 to examine the effects of auditor’s tax services provision, type, and fee, and the main findings are as follows. First, the auditor’s tax services have a significantly negative relationship with firm’s tax burden. Thus, the provision of tax services from an auditor reduces the tax burden of firm. Second, among the different types of auditor-provided tax services, tax return service reduces the firm’s tax burden. In addition, this study finds that the auditor's tax services have a different effect on tax burden for firms listed in different stock exchanges. Next, the implications of this study are as follows. First, the results of this study can provide the information to potential investors when they decide to invest in firms that the provision of audit service and tax service from the same auditor could reduce the firm’s tax burden. Second, the tax-related non-audit services in Korea are classified as non-audit service which can be provided with audit service at the same time, because the auditor’s tax services are considered as non-audit services that do not impair the independence of auditor compared to other types of non-audit services. Therefore, the results of this study can provide a policy support that advocates the current Certified Public Accountant Act and the code of ethics for Certified Public Accountant in Korea. Finally, the implication of this study is that the Financial Supervisory Service and National Tax Service need a careful supervision for some firms that try to reduce the firm’s tax burden. 우리나라의 상장기업들이 감사인으로부터 제공받은 비감사서비스 중 세무서비스가 가장 높은 비율을 차지함에도 불구하고, 이 부분에 대한 연구가 활발히 진행되지 않아 선행연구가 많지 않은 실정으로 본 연구는 감사인의 세무서비스 동시 제공 여부, 유형 및 보수가 기업의 조세부담에 미치는 영향을 검증하고자 하였다. 이에 본 연구에서는 2006년부터 2011년까지의 감사인으로부터 제공받는 세무서비스를 대상으로 분석을 실시하였으며, 주요 연구결과는 다음과 같다. 첫째, 감사인의 세무서비스 제공이 기업의 조세부담과 음(-)의 관련성을 갖는 것으로 나타났다. 즉 감사인의 세무서비스 제공이 기업의 조세부담을 감소시키는 결과를 보였다. 둘째, 감사인이 제공하는 세무서비스의 유형이 기업에 미치는 영향에 있어서 감사인이 제공하는 세무조정서비스만이 조세부담을 감소시키고, 감사인이 제공하는 세무서비스는 상장시장별 유형에 따라 기업의 조세부담에 있어서 차별적으로 영향을 미침을 확인할 수 있었다. 본 연구의 시사점은, 기업의 외부정보이용자들에게 기업에 대한 투자 등의 의사결정을 하는데 있어서 감사법인과 세무서비스 법인의 일치가 기업의 조세부담 감소로 이어질 수 있다는 정보를 제공할 수 있을 것으로 기대한다. 또한 우리나라의 경우 세무관련 비감사서비스는 다른 비감사서비스에 비하여 감사인의 독립성 훼손이 심각하지 않을 것으로 판단하여, 감사서비스와 동시에 수행 가능한 비감사서비스로 분류하고 있다. 따라서 감사인의 세무서비스 동시 제공이 조세부담에 미치는 영향을 검증한 본 연구의 결과는 현행 공인회계사법과 공인회계사윤리규정을 지지하는 정책적 근거가 될 수 있을 것이다.

A study on the establishment of a Korea hotel accounting system

곽재우 충북대학교 국가미래기술경영연구소 2023 기술경영 Vol.8 No.2

This study examines the Uniform System of Accounts for the Lodging Industry (USALI), a hotel accounting system in the United States, and analyzes the differences between USALI and related K-GAAP to explore the need to establish a Korean hotel accounting system. The establishment of Korean hotel accounting standards is necessary for several reasons. First, it provides a consistent and uniform framework for accounting practices in the hotel industry, which facilitates the comparison of financial statements between different hotels. This enhances transparency and accountability, which is important for investors, creditors, and other stakeholders in the hotel industry. Second, having standard accounting practices can help hotel management better understand financial performance, identify areas for improvement, and make informed investment and operating decisions. It can also improve the accuracy and reliability of financial information, which is essential for effective decision-making. Finally, standard accounting practices can help promote a level playing field within the hotel industry. A level playing field allows hotels to compete on factors such as service quality, pricing, and marketing strategies, rather than on accounting practices that may give certain hotels an unfair advantage. In summary, the enactment of hotel accounting standards in South Korea can benefit not only individual hotels and their stakeholders but also the hotel industry as a whole by improving transparency, accountability, decision-making, and fair competition. Therefore, the purpose of this paper is to examine hotel accounting practices and their impact on the financial performance of hotels.The paper will review various hotel accounting practices, including financial reporting, budgeting, and cost management, and provide the impact of these practices on the profitability of hotels. The paper will also examine the role of technology in hotel accounting and how technology is changing hotel accounting practices. Finally, the results of this paper will be useful to hotel managers and other stakeholders in the hospitality industry, providing insights into effective hotel accounting practices that can help improve the financial performance of hotels.

카지노 총매출액 산정방식에 대한 연구

곽재우 충북대학교 국가미래기술경영연구소 2021 기술경영 Vol.6 No.4

In this study, we studied the current status and issues of the calculation method of foreign and domestic casino total sales for the promotion of the Korean casino industry and the vitalization of the casino industry, and then suggests an improvement plan. The main research results are as follows. First, in the current domestic casino industry, the total sales of casinos has a strong quasi-tax character, which is the standard that determines the amount imposed by the Tourism Promotion Fund. Therefore, it was argued that it was important to secure transparency, clarity, and fairness in the calculation of total sales of casinos. Second, he pointed out that there is a gap between the ordinances of Jeju Special Self-Governing Province and regulations related to casinos of the Ministry of Culture, Sports and Tourism, which are regulations other than those of Jeju Special Self-Governing Province. Third, the casino business must calculate the total sales by deducting the total amount paid to the customer from the total amount received from the customer due to the characteristic of the casino business. Fourth, it is useful information for users of accounting information in relation to casino business activities to calculate sales by calculating 'total income-total payout' by day rather than immediately recognizing the total revenue and total payment for each casino game. This is a realistic method that can provide this and this method of calculating sales by deducting the total payment from the total income can be seen as an exception to the principle of the total amount principle in the corporate accounting standards reflecting the specificity of the industry. Fifth, as in the case of the United States and Singapore, Korea also needs to clearly redefine the total sales separately from sales in financial accounting reports in accordance with regulatory purposes. Additionally when calculating the total sales of domestic casinos, it is necessary to clearly define the method of calculating the total sales by classifying them by game type such as in the United States or Singapore. Finally, in the case of commissions paid to casino professional solicitors, it is judged that it is reasonable to treat them as sales expenses and general management expenses without deducting them from the total sales and it is reasonable to treat the fees paid to professional solicitors as sales expenses.

카지노 회계의 개선 방안 - 기술 경영 관점에서의 크레딧 회계를 중심으로 -

곽재우 충북대학교 국가미래기술경영연구소 2020 기술경영 Vol.5 No.4

In this study, we reviewed the current status and problems of Korean casino and suggested the improvement plans of accounting focused on credit accounting from technological management perspective and in terms of the importance of casino accounting in casino of Korea focusing on credit from casino. Therefore the main research results are as follows. First, we suggested that the revenue recognition of casino credit should be recognized as the total sales at the time of credit issuance. Second, the credit loss amount that may occur, if the casino operator does not recover the credit amount should be deducted from the total sales. Third, if the casino operators provide credits through a third party guarantee method and introduce rules related to casino recruiters in the future, it is recommended that the credit should be included in the scope of professional recruiters' work in those regulations. In addition, it is necessary to introduce the registration system for professional recruiters, who are authorized to offer credits to registered professional recruiters such as Singapore, and reinforce the internal control and reporting system related to the issuance of casino operators' credits with the introduction of casino foreign exchange transactions. Finally, this study aims to help maximize and revitalize the profits of the casino industry through more accurate profit management through the introduction of an effective and appropriate casino accounting system. Additionally this study contributes to the improvement of the accounting system for the sound development of the domestic casino industry returns the improved profits of the domestic casino industry to casino users etc. and provides an accounting system that can help revitalize the domestic and regional economy. ultimately we tried to introduce an appropriate accounting system that fits the operating conditions and sales scale of domestic casinos.

인격표지영리권의 과거와 현재

곽재우,고현진,정은주 언론중재위원회 2023 言論仲裁 Vol.166 No.-

Navier-Stokes 방정식에 의한 초음속 후류 해석

곽재우,박승오,김종욱 한국항공우주학회 1991 한국항공우주학회 학술발표회 논문집 Vol.- No.-

감사인의 세무서비스 제공이 기업가치에 미치는 영향 - 투자자의 투자기술경영 관점에서 -

곽재우 충북대학교 국가미래기술경영연구소 2019 기술경영 Vol.4 No.1

This paper investigated the effects of tax services provided by auditors on firm value. This study analyzes tax services received by listed Korean firms from 2006 to 2011 to examine the effects of tax services provided by auditors, when 2,118 of the December settlement companies were used as final samples for listed companies, excluding those with insufficient financial and data. The main findings are as follows. First, the tax services provided by auditors have a significantly positive relationship with firm value. This result shows that the effect of provision of tax services is reflected in investors’ favorable evaluation of firm value. Provision of tax services from an auditor reduces the firm’s tax burden and increases earnings management, and they can be affected by firm-specific knowledge acquired during audit and tax service when the auditor provides the audit and the tax service at the same time. Second, according to the results of additional analysis, while the provision of tax services from an auditor increases the firm value, these services affect firm value negatively depending on degree of firm’s earnings management, but do not affect firm value depending on degree of firm’s tax burden. Therefore, the implications of this study is that the results of this study can provide the information to potential investors when they decide to invest in firms that the provision of audit service and tax service from the same auditor could increase the firm value.

국내 카지노 회계의 개선 방안 - 기술경영 관점에서의 잭팟 회계를 중심으로 -

곽재우,이범준 충북대학교 국가미래기술경영연구소 2021 기술경영 Vol.6 No.2

In this study, we studied the problems and current status of Korean casino and suggested the improved plans for accounting focused on jackpot accounting from technological management perspective and in views of the importance of accounting for casino in Korean casino focusing on jackpot from casino. Therefore the main research results regarding this research are as follows. First, related the jackpot, it is necessary to calculate the payout separately and separately count the amount of money or coins the customer puts into the electronic game. If a jackpot occurs and the casino company has to pay, the payout ratio of the jackpot for each region There is a need for regulations on how to calculate . Second, in the case of casino operators or business establishments, it is suggested that it is necessary to add a regulation that divides the amount recognized as the payment of the jackpot based on the amount (total income) invested in the slot machines for each business establishment. Third, if the jackpot payment is not paid in real money, it is necessary to handle the jackpot accounting according to the accrual basis. In addition, if the customer does not receive the jackpot-related payment for the electronic game, the unpaid jackpot payment is set It is thought that a regulation is necessary to return to the total amount of income after the period has passed. Fourth, it is considered reasonable to set an allowance for the jackpot payout of a casino where the jackpot allowance is important, the amount can be predicted or measured, and it is certain that it will appear in the future. Finally, this study aims to help the casino industry revitalize and improve profits through accurate profit management by introducing an effective and appropriate casino accounting system. In addition, this study contributed to the maintenance of the accounting system for the sound development of the domestic casino industry, and tried to introduce an appropriate accounting system suitable for the operating conditions and sales volume of domestic casinos.