법인세법상 접대비 계산기준의 공평성여부에 관한 실증연구

권학중 한국세무회계학회 1997 세무회계연구 Vol.4 No.1

본 연구는 법인세법상 설정되어 있는 접대비 계산기준이 기업의 업종별 또는 규모의 차이에 적합하도록 공평하게 설정되어 있는지를 검증하고자 하는데 그 목적을 두고 있다. 본 연구에서는 이러한 연구목적을 달성하기 위하여 세법상 계산기준의 의의와 필요성 그리고 공평성의 개념을 명확히 하고 선행연구를 살펴보고자 기존 연구문헌을 일차적으로 검토한 후 법인세법상 접대비 한도액 계산을 위한 계산기준이 업종 간 또는 기업규모 간에 공평하게 설정되어 있는지에 대한 주장의 근거를 마련하기 위하여 기업 재무자료를 이용하여 통계적 기법에 따른 실증분석을 행하였다. 연구결과, 현행 법인세법상 접대비 한도액 계산기준이 공평성의 관점에서 몇 가지 문제가 있음이 확인되었다. 먼저, 업종이 서로 다른 경우 업종의 고유특성이나 유통과정, 거래상 관행 등을 고려하지 않고 계산기준을 획일적으로 설정함에 따라 업종 간에 과세상 공평성을 해치고 있었으므로 업종별 또는 유사업종별 계산기준을 별도로 설정하는 것이 필요하다 하겠다. 또한, 기업규모가 큰 기업과 작은 기업 간에 지출된 접대비 비율이 상대적으로 차이가 있음이 확인됨에 따라 현행 자본 한도 규정인 50억 한도를 상향 조정하거나 자본규모를 고려한 다단계기준이 필요하며, 정액으로 손금산입한도 기준을 설정하기 보다는 매출액 또는 자본규모에 따라 차등을 두어 일정비율까지 손금산입을 허용하는 기준으로 개정하는 것이 필요하다 하겠다.

벤처기업의 연구개발비와 기업가치에 관한 실증연구 : 첨단산업과 비첨단산업의 비교 compare high-technology firms to low-technology firms

권학중,이현철 한국세무회계학회 2004 세무회계연구 Vol.15 No.-

본 연구는 기업이 지속적인 성장을 하기 위해서 연구개발 투자나 또는 설비투자를 대폭 증진시켜 나가고 있는 시점에서 각 기업의 연구개발비가 당해 기업의 수익력을 예측할 수 있는 주요한 요인이 될 수 있는 지와 또한 벤처기업의 산업군별로 연구개발투자가 기업가치에 어떠한 영향을 미치는지를 말아보았다. 본 연구의 목적을 달성하기 위해 분석대상 표본기업은 코스닥 증권시장에 상장된 12월 말 결산법인으로서 2001년부터 2003년 회계기간 동안 연구개발비에 대한 재무제표자료를 공시한 기업으로 하였으며, 분석검증기간은 2001-2003년(3개년도)로 하였다. 본 연구의 연구결과는 첫째, 벤처기업에 있어서 첨단산업과 비첨단산업간에는 연구개발비율에 있어서 차이가 존재하며 둘째, 연구개발비율은 기업가치에 직접적인 영향을 미치지 않는 것으로 나타났다. 셋째, 선행연구의 경우에 있어서 일반기업의 경우에는 연구개발비의 투자가 당해연도 보다는 차기연도에 더 영향을 미치는 것으로 나타났으나 본 연구의 결과는 당해연도에 더 많은 영향을 미치는 것으로 나타났다. 본 연구를 통하여 기업의 연구개발투자에 있어서 자산화 처리되는 개발비와 비용화 처리되는 경상연구개발비로 나누어 이들이 기업가치에 미치는 영향에 대한연구도 의미가 있을 것으로 생각된다.

조세회피요인과 조세회피규모 사이의 정형성에 관한 연구

권학중(Gweon Hak-Joong) 한국국제회계학회 2003 국제회계연구 Vol.9 No.-

Recently, tax evasion by taxpayers has been paid much attention as an important issue for ensuring national finance revenues and fairness of tax imposition. Even though the studies on the tax evasion have great effects on formulating the tax policy and the direction of establishment for tax law. There is something yet to study on the tax evasions because it is not easy task to find out the factors in itself and is almost impossible thing to generalize the pattern of the tax evasion factors without comprehensive research. Therefore, the purpose of this study was to analyze the standardized correlation between the tax evasion factors and tax evasion scale. In order to achieve the purpose, first, I distinguished the factors which have the correlation with the tax evasion scale among the factors that give an effect on the tax evasion by taxpayers. This study was designed to identify the following research hypotheses: 1. Tax evasion factors do not effect on tax evasion scale. 2. There are no standardized framework between tax evasion factors and evasion scale. The general findings of this study indicated that 1) in the result of verification, the tax evasion factors give an effect on the tax evasion scale; 2) there is relatively a high standardized framework between the probability, which taxpayers might be received tax investigation. On the other side, the tax evasion spread of taxpayer group has just tiny correlation with the issue frequency for the tax account. In addition, it is shown that the transaction scale has no standardized framework with the tax evasion scale; 3) according to this research result, there should be some tax administration policies in order to minimize the tax evasion by taxpayers. Besides, even though the standardized framework with the tax evasion is not significant, the issue system for the account of tax should be revised. In addition, it should be considered about the counterplans for wrong ideas about the tax evasion to minimize the tax evasion.

위에 발생한 중복 낭종 1예

이병철,권학중,전하영,신경철,이인환,김경욱,김호정,최대섭,강유미 大韓消化器病學會 1998 大韓消化器病學會誌 Vol.31 No.1

총수담관 결석을 동반한 담관 낭선암 1예

신경철,전하영,권학중,장석,이향주,신용원,한호용,박신희 大韓消化器病學會 1998 大韓消化器病學會誌 Vol.31 No.5

위에 발생한 중복 낭종 1예

김호정,이병철,김경욱,전하영,이인환,최대섭,강유미,권학중,신경철 대한소화기학회 1998 대한소화기학회지 Vol.31 No.1

Duplication cysts are spherical or elongated hollow structures which possess a coat of smooth muscle and a mucous membrane similar to some part of the alimentary canal, and they are intimately attached to some portion of the alimentary tube. They may appear at any level from the tongue to the anus and are more commonly found in relation to the small intestine than any other part of the gastrointestinal tract. Duplication cysts of the stomach are uncommon, making up only 4 to 5% of all gastrointestinal duplications. However, they may be associated with a variety of complications such as bleeding, obstruction, or perforation. These lesions should therefore be surgically repaired or removed whenever feasible.

총수담관 결석을 동반한 담관 낭선암 1예

이향주,신용원,한호용,박신희,전하영,장석,권학중,신경철 대한소화기학회 1998 대한소화기학회지 Vol.31 No.5

Biliary cystadenomas and cystadenocarcinomas are rare tumors of biliary origin and constitute less than 5% of the total intrahepatic cysts of bile duct origin. They occur most commonly in middle age females. Clinical manifestations are non-specific, so these tumors are incidentally found during autopsy or surgery. The ultrasonogram, abdominal CT scan, angiography and aspiration cytology are valuable diagnostic methods. The typical sonographic appearance of these tumors is a large intrahepatic globular or ovoid thick-walled cystic mass which often contains multiple septations or papillary infoldings. The characteristic CT appearance of these tumors is similar to that of a low-density intrahepatic mass which may cantain mural nodule or internal septation. However, regardless of the diagnostic modalities, pre-operative diagnosis as well as intra-operative one is difficult. Since biliary cystadenocarcinomas are believed to arise from benign cystadenornas, complete surgical resections, if possible, is a warranted method to avoid malignant change of these tumor. We report one of biliary cystadenocarcinoma canfirmed by the operation with review of the literatures.

십이지장을 침범한 위선암 1예

박정식,김호정,이창영,김종숙,이향주,천대철,권학중,장석,최대섭,강유미 대한소화기내시경학회 1998 Clinical Endoscopy Vol.18 No.4

In 1861 Rokitanski laid down the law that the pyloric ring served as a barrier to the duodenal spread of gastric cancer. Although this theory was generally accepted, direct spread of gastric carcinoma into the duodenum has been reported. We report a case of gastric cancer spreading into the duodenum that was diagnosed by endoscopic duodenal biopsy and review the literature.

십이지장을 침범한 Henoch-Shoenlein Purpura 1예

김호정,신경철,김규태,김종숙,조병섭,이향주,최대섭,문제웅,안재곤,이병철,전하영,이인환,권학중,장석일 대한소화기내시경학회 1996 Clinical Endoscopy Vol.16 No.4

Henoch-Shonlein(H-S) purpura, or anaphylactoid purpura is a hypersensitivity vasculitis characterized by palpable purpura usually on buttock and low extremities; arthralgia mostly polyarhtralgia in the absence of frank arthritis; gastraintestinal involvement with colicky abdominal pain, nausea, vomiting, diarrhea, constipation and bleeding and renal involvement, manifested chiefly by hematuria and proteinuria. Gastrointestinal involvement is seen in 70 percent of pediatric patients and one third of adult patients. Any portion of the gastrointestinal tract distal to the esophagus maybe involved, but most frequently affected sites are jejunum and ileum. We report one case of H-S purpura with duodenal involvement observed in 16, male patient.

상부 위장관을 침범한 아니사키스증 7예

김호정,이향주,신경철,김규태,이병철,조병섭,전하영,이인환,최대섭,장석일,문제웅,안재곤,권학중 대한소화기내시경학회 1996 Clinical Endoscopy Vol.16 No.2

The anisakiasis disease that is infected through various kinds of larvae of the anisakis family when sea fish ia eaten uncooked or half-cooked. Sinee Van Thiel, a Netherlander, found in 1960 that anisakis larvae parasitize upon the human intestinal tract of the patients who suffer from ahdomieal pain after eating herrings, there have been a number of similar reports in North America and Japan, and the clinical importance of anisakis larvae for the acute gastrontestinal infection is rising. In general, as raw sea fish is not regarded as a source of parasite infestation, the patients who had eaten it and suffered from acute abdominal pain and vomiting are considered as and to be treated of food poisoning. But it is highly possible that some of them suffer from the acute gastrointestinal symptom caused by anisakis larvae. Thereby we report on 7 examples of anisakiasis taken through endoscopic diagnosis of the patients who have the acute upper abdominal pain after eating raw sea fish.