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China’s Crackdown on Corruption and Its Legal Implications for Multinational Corporations in China
배성호 한국무역연구원 2014 무역연구 Vol.10 No.1
Considering its importance as a hub for international trade and business, China is probably considered as the most attractive market for various forms of business for Multinational Corporations (MNCs). In fact, almost every MNC has some type of business operation in China. Coupled with the PRC Criminal Law and PRC Anti-Unfair Competition Law, Xi Jinping, the General Secretary of the Communist Party of China and the President of the People’s Republic of China, hasprioritized anti-corruption law enforcement spurred by the new Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate in the Handling of Criminal Bribery Cases. Even though bribing has historically been tolerated as part of business practice in China, such a practice now meansharsh punishment for the MNCs. MNCs from particular jurisdictions like the United States may face even higher possibilities of investigation by both Chinese law and its domestic law, the Foreign Corrupt Practices Act (FCPA). Knowing Chinese anti-corruption law and having compliance measures areessential for all MNCs operating in China. Therefore, this paper attempts to analyze China’s three major anti-corruption laws including the PRC Criminal Law, PRC Anti-Unfair Competition Law, and the new Interpretation of the Supreme Court and Procuratorate of China and discuss their impact on MNCs.
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배성호 한국무역연구원 2013 무역연구 Vol.9 No.6
Among various legal issues arising from social network services (SNS), copyright infringement is one of the most frequently occurring legal violations. With dissemination of smart-phones, copyright infringement has escalated. Section 512 of the Digital Millennium Copyright Act (DMCA) and Chapter 18 of the KORUS FTA handle the issue through safe harbor provision and takedown notice clause. Many legal disputes including Viacom v. YouTube have been brought to courts, and majority of the cases are still pending for the courts’decision in the United States. In addition, it is unfortunate that the number of copyright infringement in South Korea has not been decreased as much as expected since the ratification of the KORUS FTA. It is critical for service providers, copyright owners, and the SNS users to understand how safe harbor protection provision and takedown notice clause works. Therefore, this paper attempts to compare similarities and differences of safe harbor provision and takedown clause between the DMCA and KORUS FTA.
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0.35um 공정에서 OFDM 용 전류모드 FFT LSI를 위한 Ⅰ-Ⅴ Converter 설계
배성호,홍순양,전성용,김성권 한국지능시스템학회 2007 한국지능시스템학회 학술발표 논문집 Vol.17 No.1
최근 많은 광대역 유무선 통신 응용분야에서 OFDM(Orthogonal Frequency Division Multiplexing) 방식을 표준기술로 채택하고 있다. OFDM 방식의 고속 무선 데이터 통신를 위한 FFT 프로세서는 일반적으로 DSP(Digital Signal Processing)로 구현되었으나, 큰 전력 소비를 필요로 한다. OFDM의 단점인 전력문제를 보안하기 위해서 Current-mode FFT LSI가 제안되었다. 본 논문에서는 Current-mode FFT LSI의 구현을 위한 저전력 IVC를 설계하였다. 설계된 IVC는 FFT Block의 출력이 13.65㎂ 이상일 때에 3V 이상의 전압을 출력하고, FFT Block의 출력이 0.15㎂ 이하일 때에 0.5V 이하의 전압을 출력한다. 그리고 IVC의 총 소모전력은 약 1.65㎽이다. 0.35㎛ 공정에서의 저전력 IVC를 설계함으로서, 0.35㎛ 공정에서의 Current-mode FFT LSI의 설계가 가능해졌다. 저전력 OFDM 통신용 Current-mode FFT LSI는 무선통신의 발전에 기여할 것으로 전망한다.
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배성호 한국세무학회 2020 세무와 회계저널 Vol.21 No.6
The purpose of this study is to verify how the merger of accounting firms affects the tax avoidance of auditees. Due to the auditor registration system in effect in Korea from 2019, mergers between accounting firms occurred frequently in 2019. In this situation, it is meaningful to analyze the effects of the merger between accounting firms. In particular, there are not many cases of mergers between accounting firms in Korea, and there are very few previous studies that systematically analyzed them. This study conducted an empirical analysis on the recent merger between Anjin Accounting Firm and Hana Accounting Firm, and the merger between Hanyoung Accounting Firm and Younghwa Accounting Firm in 2005. Specifically, the three years before the merger and the three years after the merger are compared for tax avoidance of audited companies of Anjin, Hana, Hanyoung, and Younghwa accounting firm. Desai and Dharmapala’s (2006) measures of tax avoidance, effective corporate tax rate, and cash payment tax rate were used to measure tax avoidance. The results of the analysis are as follows. It was found that the tax avoidance of companies that received external audit from the merged accounting firm decreased. In other words, the larger the size of the accounting firm due to the merger, the more resources available for audit investment, and the greater the responsibility for compensation for damages, the less tax avoidance of the auditee, which causes information imbalance and agency problems. This study is meaningful in that it presents meaningful empirical results on how the merger of accounting firms affects tax avoidance in a situation where there are not many previous studies on the merger effect of accounting firms.
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