해양문예 / 제 7 회 현대상선 백일장 수상작 퍼레이드 - 변규섭

변규섭 한국해사문제연구소 1993 (月刊)海洋韓國 Vol.240 No.-

剩餘金의 本質과 그 分類에 대한 小考

卞圭燮 建國大學校 經濟經營硏究所 1983 商經硏究 Vol.8 No.1

There are two different views about the essence of surplus Accounting theory, the basis for the views, is being changed from propriety theory to entity theory. Accordingly, the view about the essence of surplus is being shifted from stockholder's equity theory to corporation equity theory by this tendency. In other words, it is proper to regard surplus as a part of the entity to be freely used by a corporation because it belongs to the corporation. Surplus must not be seen statically as a leftover, excess in the simple meaning of the word, or gains resulting from account blancing but be seen dynamically as a source of business capital which plays a role in operation as the equity of corporation itself. Moreover, tax-accounting must quickly abandon the present stockholder's equity theory and adopt corporation's equity theory, which will prevent unreasonable taxation. It is needless to say that corporation aims at acquiring more disposable profits, and accurate assessment of disposable profits is one of the important accounting aims. In these days when surplus censists of extremely various elements, it is necessary to exactly understand the source and quality of surplus in order to accurately assess the disposable profits. In this case, surplus must be understand according to its source of it. The theory of dividing into four is a more ideal and practical method than theory of dividing into two or three adopted by corporation accounting standard at present. The theory of dividing into four means that surplus is seperated into the earned surplus composed of the reservation of the profits obtained by operating transactions every operating peoriod, the capital surplus, revaluation surplus, and donation surplus obtained by the various sources except operating transaction. Surplus may be divided into one part to be disposable on the outside of a corporation and into the other part necessary to maintain the corporation. From the more resonable, practical, and up-to-date viewpoint, however, it is most appropriate to subdivide the surplus into accordance with its source and quality.

美 ·日의 原價計算基準에 대한 比較硏究

卞圭燮 건국대학교 부설 중원인문연구소 1985 論文集 Vol.4 No.-

The principles of cost accounting are to specify the basic accounting postulates summarizing the generally accepeted accounting principles among the comentions of cost accounting of modern companies as a practical norms ofcost accounting. The differences between American cost, accounting and Japanese cost accounting are as follows. 1. The differences on the basin conceptions of cost accounting principles. The main purpose of Japanese basic conception is to make certain the general principles of cost accounting and corporate accounting system by establishing the principles of cost accounting. On the contrary, American basic conception is not to establish the general principles of cost accounting, but to make certain the aim of cost accounting and to standardze the cost accounting conception. 2. The fundamental differences of cost accounting. They adopted the American system for the procedures of Japanese cost accounting and the technique of Japanese cost accounting but they essentially adopted German earning concepts. On the contrary, American cost accounting lay emphasis on cost. management exclusively. Accordingly American cost accounting in similar to managerial accounting. 3. The differences of the purpose for cost accounting. Japanese cost accounting lay emphasis on th purpose of price accounting, but American cost accounting lay emphasis on the purpose of cost accounting, budget control and planned decision making. 4. The functional differences of cost accounting in Japan ① to establish the standards of cost accounting. ② to record the real cost amount and comparl with the standards and analyze the cause of differences. ③ to report these data to the managers and study the method of enhancing cost efficiency. Cost management function of U.S.A. ① management by means of communications. ② management by incentive ③ management by performance appraisal Finally, the principles of Japanese cost accounting focus on standards of cost accounting and have a close relation to financial accounting organization but American cost accounting standards may focus on managerial accounting and rarely have a relation to financial accounting. Korean cost accounting standards are similar to Japanese cost accounting standards. It is inevitable to reform Korean cost accounting standards as soon as possible because ten years have passed since these standards were legislated.

稅務會計上의 問題點 改善에 대한 硏究

卞圭燮 건국대학교 부설 중원인문연구소 1987 論文集 Vol.6 No.-

The ideas to minimize the differences between corporate accounting and tax accounting without damage of both function and objectively that corporate accounting communicates the performance measurement of corporate management activities and financial information to the interest group, and tax accounting maintains the uniformity and objectivity of income estimates for tax payers by calculating taxable income which is the measurement standards of tax burden are as follows. First, tax law must minimize the differences between corporate accounting and tax accounting by means of duplicate regulations with corporate accounting exclusively and respects of corporate accounting standards in principle from the standpoint of tax policy and social policy. In other words, it is easy to understand and simple that we must regulate only the different parts by means of classification in an orderly manner in tax law without duplicate regulations with vast corporate accounting standards and complicate accounting conventions. Accordingly the gap with corporate accounting will be narrowed. Second, the division of closing adjustment and reporting adjustment should be made on the basis of corporate accounting standards and we must include the items recognized as a profit and loss in corporate accounting standards into closing adjustment objects in tax law and others into reporting adjustment objects. It sis rational to convert such loss inclusion as special depreciation, reserve and the appropriation for temporary depreciation into reporting adjustment objects. In case of reporting adjustment of these, we must appropriate depreciation equivalents for special depreciation reserve of earned surplus in special depreciation, and we must limit not to use for the purpose of capital transfer and loss supplements exclusively, moreover we must make all corporations report and adjust reserve and appropriation for temporary depreciation. Third, corporate accounting standards follow the accrual basis and realization basis(conservatism) as a recognizable standard of profit and loss according to reversion time. On the other hand tax law follow right-duties determinism. It may recognize earnings more rapidly than right-duties determinism. For example, it is predo-sales. In order to correct unreasonable facts and to avoid the complexity of accounting disposal, we should make recognizable standard of profit and loss to be in accord with the corporate accounting standards. Fourth, prices are downward owing to the dilution of earnings per shares by increasing the number of issued stock, in case of stock dividend as a profit dividend. Otherwise, it is reasonable to exclude stock dividend from dividend from dividend earnings because it is unrecognizable earnings. Fifth, it is reasonable to dispose construction assets interest as a loss on the accrual basis like operating assets interest from the standpoint of economic principles and accounting theory. In case we recognize construction assets interest as capital expendlure, it is reasonable to deal with its interests as capital expenditure by calculating the interest for gross construction fund without the classification of long-term loan, short-term loan and personal fund. Sixth, as sales tax of value added tax and liquor tax is the credit that is acompanied by sales, we must include this into the item of the appropriation for base credit, as construction receivables may be dealt with taxable income, we must include this into the item of the appropriation for bad credit. Moreover, we must accept the different rate according to business size and business contents. Seventh, according to the present assets re-evaluation law, as the offset of earned surplus and capital surplus, periodic comparison, impediment of mutual comparison and assets evaluation standards may be dual the unbalance of financial position and system for tax delay would bring about the contradiction of tax reduction. In order to eliminate the contradiction and to dispose according to accounting theory, we must amend the present assets re-evaluation law to re-evaluate all assets and we must not implement arbitrary re-evaluation, but compulsory re-evaluation. In case paid-in directors may be included into the objects of retirement salary payment in corporate accounting, we must include them into the objects of the appropriation for retirement salary. By doing so, this would be coincident with the system and premise of the present corporation tax law based on the corporation existence theory and result taxation principle. If this solution cannot be accepble, retirement salary of paid-in director will be reserved separately. We must search for the method of recognizing as a loss the offset amount with the appropriation in corporate accounting when we pay the retirement salary of paid-in director.

附加價値稅의 會計處理에 대한 小考

卞圭燮 건국대학교 사회과학대학 1986 社會科學論叢 Vol.1 No.-

企業合倂에 대한 稅務處理硏究

卞圭燮 건국대학교 부설 중원인문연구소 1988 論文集 Vol.7 No.-

(1) 企業合 의 기초문제 合倂 이란 두 개 이상의 企業이 契約에 의하여 하나의 企業으로 合同한다는 것은 記述한 바다. 그 형태로서는 吸收合倂과 新設合倂으로 나눌 수가 있고 合倂 의 本質에 관한 學說서는 人格合一說(持分풀링法)과 現物出資설(매수법)이 있는데 租稅負擔面에 한하여 이 양자를비교하면 전자보다 후자의 경우가 淸算所得 및 擬制配當에 따르는 租稅負擔을 많이 하게 되고 淸算節次도 복잡하다. 현재 우리나라는 國際競爭力의 强化, 重複投資로 인한 資源浪費의 防止 등의 수단으로서 合竝을 장려하는 실정이므로 稅法上의 租稅의 負擔이 적은 人格合一說을 취하고 있는 셈이다. 企業合倂의 目的을 구체적으로 살펴보면 積極的 目的 消極的 目的으로 나누어 지는데 전자는 企業의 外部的 擴大를 期하자는 것이고 후자는 企業의 救濟나 維持 또는 租稅回避를 기하자는 것이다. 우리나라 企業들은 현재까지는 후자에 치우친 合倂 이 많은 편이나 앞으로는 전자쪽으로 가야만 할 것이다. (2)企業合倂 에 대한 實務會計處理方法 合倂 에 수반하는 費用중 가장 큰 비중을 차지하는 것이 租稅問題인데 그 實務會計處理方法을 요약하면 다음과 같다. ① 精算所得에 대한 處理 合倂 에 있어서 被合倂會社의 株主가 合倂會社로부터 받은 合倂新株와 合倂交付金의 合計에서 被合倂會社 合倂日 現在 自己資本의 總額을 초과하는 금액을 淸算所得이라 한다. 承繼資産의 評價益으로 인하여 발생한 淸算所得에 대하여는 法人稅가 課稅되고 同淸算所得은 被合倂會社의 株主에게는 擬制配當이 되어 配當所得을 구성하게 된다. 정부가 장려하는 業種間의 合倂 의 경우는 承繼資産의 評價益으로 인하여 淸算所得이 발생하더라도 非課稅된다. 이 경우 承繼資産의 價額을 어떻게 결정하여 取得原價로 할 것인가 문제된다. 이때에는 同評價益만큼 資産의 價額을 높여서 取得原價로 하는 방법이 있고 同評價益 相當額을 별도의 評價計定 또는 壓縮記帳하는 方法이 있는바 후자가 稅務會計原則상 타당하다고 본다. ② 擬制配當에 대한 處理 被合倂會社의 株主가 合倂會社로부터 받은 合倂新株와 合倂交付金의 會計額 被合倂 會社의 柱式을 취득하는 데 요한 금전을 초과하는 금액을 擬制配當이라 하고 이에는 配當所得稅가 課稅된다. 같은 비율로 合倂新株를 교부받아 擬制配當이 생긴다 하더라도 각 株主의 被合倂會社의 舊株式 取得時期에 따른 取得原價가 다른 때에는 擬制配當도 각각 다르게 計算된다. 合倂當社會社間 意見만 일치되면 被合倂 會社의 納入資本金 資本準備金 再評價積立金 相當額 合倂新株를 발행하고 이외 각종 剩餘金은 전액 合倂利益으로 돌린다면 擬制配當이 생기지 않을 수 있다. 이는 商法 第 459호에 규정한 資本準備金과 再評價積立金 資本에 전입할 경우에는 擬制配當으로 보지 않도록 되어 있기 때문이다. 또 정부에서 장려하는 업종의 合倂時 발생하는 擬制配當은 精算所得의 경우처럼 非課稅하도록 되어 있다. ③ 合倂收益에 대한 處理 被合 會社로부터 승계한 純財産價額보다 合倂新株와 合倂交付金의 會計額이 적은 경우 그 差額을 合倂差益이라 한다. 현행 稅法上 合倂差益의 發生源泉중 資産評價益(任意評價益)으로 인한 合倂差益에 대해서만 課稅對象으로 하고 있는데 이에는 異論이 있을 수 있다. 즉 合倂에 있어서 資産의 帳簿價額을 時價로 評價하는 경우는 現物出資算說로 간주되며 이는 곧 株式의 premium 付 발행, 다시 말하면 柱式發行超過金으로서 課稅所得에서 제외되어야 할 것이다. 단 精算所得에 대하여 課稅당한 경우에 한하여서만 商法上에는 각종 잉여금의 資本轉入과 缺損金補塡時의 순서가 명시되어 있으나 說法에서는 그러한 기준마저도 되어 있지 않기 때문에 剩餘金의 資本轉入時 配當所得額에 대한 문제이 따르게 된다. 즉 被合 會社의 利益剩餘金에서 생긴 合倂差益일지라도 資本準備金으로 積立해두면 후일 被合 會社에서 同資本準備金 資本轉入時 配當所得稅가 非課稅되는것이다. 따라서 合倂差益을 구성하는 각종 剩餘金은 그 원천에 따라 被合 會社의 帳簿價額과 計定科目別로 승계시킴이 당연하다고 본다. ④ 合倂差額에 대한 處理 被合 會社의 純財産價額보다 合倂新株와 合倂交付金의 合計額이 초과하는 경우 그 差額을 合倂差額이라 하는데 이것은 被合 會社의 資産을 과대 평가하여 승계한 경우나被合 會社의 移越缺損金 을 營業權으로 計上하는 경우에 발생한다. 전자의 경우는 일종의 架空資産이므로 被合 會社로부터 승계한 利益剩餘金에서 공제하는 것이다. 후자의 경우는 移越缺損金 중에 資産性이 전혀 없을 때에는 전자의 경우처럼 差滅하여 부인하고 資産의 價가 있을 때에는 承繼資産중에 포함되어 있는 內包利益만큼 當資産 增額하여 現實化시키고 그 相當額을 營業權 또는 合倂差損과 相計處理야 하는 것이다. 일반적으로 合倂差損을 營業權視하려는 것은 純資算價額보다 많이 支給한 取得會計員則에 기인된 것으로 간주된다. ⑤ 營業權의 處理 營業權이란 自家創造가 아니고 그有償 取得했을 경우에 한하여 資産으로 인정한다. 이는 의 양수나 合 의 有償取得경우에 할 수 있고 이때 지급한 대가를 營業權의 取得原價로하고 이것을 기준으로 하여 5년간에 걸쳐 定額法에 의거 생각한다. 合倂의 경우 現物出資說에 의하면 取得資産에 중점을 두고 그 持分關係는 고려치 않기 때문에 營業權의 計上에 異論이 있을 수 없으나 人格合一說에 의하면 營業權 相當額이 被合倂會社�l 株主에게 귀속되었다 하더라도 그 株主는 다시 合倂會社의 株主가 되므로 결과적으로 自己營業權을 스스로 評價하여 計上화는 셈이 되는데 이런 경우 營業權 정당성 여부가 문제된다. 이때에는 營業權計上을 불가하다고 보는 것이 타당하다 ⑥ 自己株式에 대한 處理 合倂 전에 被合倂會社가 合倂會社의 株式을 소유하는 경우나 合倂會社가 被合倂會社의 株式을 소유하고 있는 경우에 合倂을 하게 되면 자연 自己株式을 취득하게 된다. 이런 경우 自己株式을 갖게 되는 것은 불가피한 일로서 商法에서도 이를 인정하고 있다. 自己株式을 일반적으로 消却處分하는바 이로 인하여 발생하는 消却損益은 合倂에 반하여 생긴 損이므로 合倂差損益에 포함시켜야 함이 당연한 것이다. 또한 現行 商法 第 359條 第 號에 減資差益은 資本準備金 으로 積立하도록 규정되어 있고 企業會社基準 第62條에 株式割引發行差金은 資本 공제하는 형식으로 기재하고 同償價額은 利益剩餘金 處分項目으로 한다고 규정되어 있으므로 自己株式의 處分은 資本法來로 인식하여 각 事業年度 損益과는 관계없이 資本剩餘金의 增減項目으로 봄이 타당하다 Ⅰ. Summary of Company Amalgamation "Amalgamation" means that more than two companies are Combined to on company by a contract. There are two kinds of amalgamation. The one is "merger' the other is "Consolidation". "Pooling of Interests Concept' and Goods Contribution Concept are the theories of "Amalgamation."when we compare these two theories in the respect of tax the latter is more complex because it Charges tax to the liquidation gain and pseudo-divident and liquidation formalities. Nowadays, Korean government has promoted the amalgamation to strenghten the power of international competition and not to waste the resources. We usually choose "Pooling of Interests Concept." in Korea. There are two purposes of Amalgamation. "positive purpose and negative purpose . The positive purpose is to widen the company externally, and the negative purpose is to stand the company or to avoid the tax. Companies of our country have been inclined to amalgamate because of the latter purpose but they'd better do on the ground of the former purpose. Ⅱ. Problems and the Way of improvement of the tax-accounting treatment in amalgamation. The most important problem in amalgamation is "tax-accounting", Which is followed amalgamation. I will explain the main point of tax-accounting treatment. (1) Treatment of Liquidation gain It is "Liquidation gain" that a stockholder of the amalgamated company receives the new stocks and the grant from the amalgamated company more than his property. The corporation tax is imposed on the liquidation gain coming from the estimation surplus of the succession property. In the case of the amalgamation by the business result, which our government has promoted, the liquidation gain coming from the valuation difference is not imposed tax. It's very important to estimate the succession property and to decide the acquisition cost. Representing the equivalent sum of the estimation surplus as a special estimation accounting seems more just in the respect of tex-accounting rule than deciding the acquisition cost as the sum that adds the estimation surplus to the property. (2) Treatment of pseudo-dividend. The "pseudo-dividend" is that a stockholder of the amalgamated company receives the new stocks and the grant from the amalgamate company more than his property. The pseudo-dividend incoome tax. When the stockholder's is that a stockholder of the amalgamated company receives the new stocks and the grant from the amalgamate company more than his property. The pseudo-dividend is to be imposed an dividend income tax. If both the concerned parties in amalgamation agree they can avoid the accurrence of the pseudo-dividend by issuing the new amalgamation stocks and making all the surplus the profit coming from amalgamation. But when the stockholder transfers "the capital reserve" and the "revaluation surplus reserve" to his capital this case does not make out pseudo-dividend and the amalgamation promoted by government is not imposed tax. (3) Treatment of the surplus from Amalgamation. When the amalgate company give the new stock and the " grant from the amalgamation" to the amalgamated firm's stockholders less than the pur property the company gains "surplus from amalgamation because of the difference of the sum. The surplus from amalgamation coming from the estimation surplus of the property is not imposed. But I think other way. If the amalgamated company estimate the account book price of the property as the current price, this case must not be considered as "goods contribution concept." Then this case is the "premium stock capital" and must not to be imposed tax. The commercial law describes the capital transference of the several kinds of surplus and the order of(replace of the loss) but the tax low doesn't state the standards. Therefore some troubles of the dividend income tax exist. When the company accumulates this surplus from amalgamation as the preparation property, even though this is coming from the earned surplus of the amalgamated firm, the "dividend income tax" is not imposed. And the company will use this preparation property as it's capital. (4) Treatment of Losses from Amalgamation "Losses from Amalgamation" is that the company give new stocks and the grant to the amalgamated company's stockholders more than the amalgamated company's property. The losses from amalgamation comes from the ovesestimation of the amalgamated firm or appropriating the carrying forward losses as "reserves." In the former case it's a kind of imaginary property. The amalgamate Company subtracts the earned surplus, Capital Surplus, payment Capital successioned from the amalgamated firm. When this treatment is not enough to compensate the losses the company subtrcts the balance from the amalgamate firm. In the latter case, if the carrying forward losses can not be used as property, the firm must subtract as the former case. But if the carrying forwrad losses can be utilized, the company should realize it by in creasing the relevant property as much as the contained profit of the successed property. And the company must arrange the relevant sum as the "goodwill" or "the losses from the amalgamation". (5) Treatment of "good-will'. "Good-will' is that the company capitalizes the surplus profit when it attain the surplus profit among the same kinds of firms. "Good-will' can become property only when it is an acquisition for value. When the company acquisite for volue by the conveyance of ("good-will" or amalgamation it'll repay the qcquistion cost)according to the "fixed amount law during 5years afterward". "The goods contribution Concept" emphaiszes the acquisition property and has no difficult in the calculation of "good-will"; But according to the "pooling of interests concept" even though fair sum of good will belongs to the stockholder of amalgamated firm be becomes the stockholder of amalgamate firm again, As a result he estimates his own "good will'. It is doubtful whether his estimation is just or not. It is impossible to calculate the good will in this concept. (6) Treatment of treasury stock When amalgamated company possesses the amalgamate firm's stocks or the amalgamate company possesses the amalgamated firm's stocks before amalgamation they acquisite "treasury stocks" naturally. The commerical low admits this treasury stocks. "Treasury stocks" are generally burned up, the profit and losses coming from the burning must be contained in the surpluslosses from amalgamation. Therefore the surplus from amalgamation in this case is not imposed tax. As the losses coming from burning up "treasury stocks" is not imposed tax. so it can not be admit the expense in the respect of the balance of taxation. I've explained the essence of amalgamation and the items which has many problems in the treatment of amalgamation taxaccounting. Especially I emphasite one more time the necessity to succeed the several surpluses consisting the "surplus from amalgamation" as the accounting book sum of the amalgamated company and title of account according the the sources.

企業會計와 稅務會計와의 差異調整에 대한 硏究

卞圭燮 건국대학교 부설 중원인문연구소 1984 論文集 Vol.3 No.-

Abstracts of the plans that minimize the differences between corporate accountion and tax accounting and maintain their objects and functions simultaneously are as follows. (1) Tax law have to aminimize the differences between corporate accounting and tax accounting, and regulate only a few exceptions from the social point of view. In order words, it is not necessary for us toregulate huge corporate accounting standards and accounting conventions doubly. We must regulate exclusively the different parts in an orderly manner to make lacome tax law. The differences between corporate accounting and tax accounting can be narrowed by doing so. (2) Closing adjustment and reporting adjustment may be divided on the basis of corporate accounting standards. We must regard profit-and-loss items as closing adjustment objects and monprofit-and-loss items as full reporting adjustment objets. It is wise that we change the inclusion of special depreciation reserves of earned surplus, and these must be limited only for the purpose of capital tranfer or deficit supplement. (3) Corporate accounting standards and tax law regulate the evaluation and disposal methods of debenture and liabilities of foreign currency, taxation on phony dividends, assets treatment of construction fund interest differently. Fro the viewpoint that it is rational that accounting disposal items may follow corporate accounting standards and eliminate unnecessary efforts and wasteful time for the complex accounting disposals. We must amend the regulation of the tax law according to corporate accounting standards on the basis of economic principles. (4) We must regulate tax adjustment items, the necessity of revised accounting disposals about the denied items when revised and the same disposal matters of revised accounting as a regulation of corporate accounting standards. Anyway, it is desirable that we must provide revised accounting disposals for he appropriated retained earnings. These disposals may navow the differences between corporate accounting and tax accounting.

기업회계와 세무회계와의 차이조정에 대한 연구

변규섭(Kyu Sub Byun) 건국대학교 동화와번역연구소(구 건국대학교 중원인문연구소) 1984 동화와 번역 Vol.3 No.-

한국의 재벌에 대한 소고

변규섭(Kyu Sub Byun) 건국대학교 동화와번역연구소 1983 동화와 번역 Vol.2 No.-

輸出의 優待稅制에 관한 會計處理 小考

卞圭燮(Kyu Sup Byun) 한국무역학회 1982 貿易學會誌 Vol.7 No.-