조세감면규정의 해석방법에 관한 소고 -연구개발특구 입주 첨단기술기업에 대한 조세특례를 중심으로-

조현석 한국세무학회 2024 세무학 연구 Vol.41 No.1

일반적인 법해석방법은 문언 해석, 체계적 해석, 주관적 해석, 목적론적 해석(객관적 해석)으로 크게 나뉘며, 해석방법들의 적용 순서에 관하여 의견이 갈리나, 법 수범자와 법 집행자의 통일적인 법해석을 담보하기 위하여 문언 해석과 체계적 해석을 우선하여야 한다고 본다. 다만, 조세감면규정과같이 강한 정책적 목적을 가진 규정은 문언과 법 체계의 한계 내에서 주관적 해석과 목적론적 해석에 의하여 밝혀지는 법의 목적이 중요하게 작용할 것이다. 연구개발특구 입주 첨단기술기업에 대한 조세특례규정은 조세법적 특성, 조세감면규정의 특성, 연구 및 인력개발 조세특례의 특성, 첨단기술기업에 대한 지원세제의 특성이 모두 있어, 이를 해석함에 있어서 제대로 틀을 잡는 것이 중요하다. 본 연구에서는 위 조세특례규정의 해석이 쟁점이 된 하급심 판결을 살펴보았다. 해당 하급심 판결에서는 연구개발특구의 육성에 관한 특별법 시행령상 첨단기술기업 유효기간이 만료되면 조세특례제한법상 첨단기술기업에 대한 조세특례규정이 적용되지 않는지 여부가 쟁점이 되었고, 첨단기술기업 유효기간이 만료되면 조세특례기간에도 불구하고 조세특례의 적용을 배제한다고 판시하였다. 그러나 이는 다음과 같은 측면에서 비판의 소지가 있다. 먼저, 어느 법 규정이라도 문언과 체계적 한계 내에서 해석해야 하는데, 연구개발특구 입주 첨단기술기업에 대한 조세특례규정의 문언을 같은 조세특례제한법 내의 벤처기업으로 확인받은 기업에 대한 조세특례규정과 비교하면 체계적 해석상 조세특례제한법상 첨단기술기업은 첨단기술기업 유효기간 만료와 관계없이 일몰기한 내에 첨단기술기업으로 지정받은 기업을 의미한다고 보아야 한다. 또한 연구개발특구 입주 첨단기술기업에 대한 조세특례규정은 연구개발 지출 단계에서의 투입단계 지원세제가 아닌 사업화 단계에서의 산출단계 지원세제로서 정책적 목적이 뚜렷하여 입법자료에서 확인되는 입법자의 주관적 의사와 객관적인 법의 목적을 중요하게 고려해야 한다. 해당 규정과 유사한 사업화 단계 지원세제인 특허박스 제도에서는 연구개발비 투자 등 투입단계 요소와 관계없이 사업화에 성공하였다면 조세특례를 적용하도록 규정하고 있는 점을 참고한다면, 첨단기술기업 유효기간 만료를 특례배제 요건으로 규정한 개정 규정은 적절하지 않은 것으로 판단된다. 경제정책의 일환인 조세감면규정, 특히 국가발전을 목적으로 장기간 존재하여 온 연구 및 인력개발에 대한 조세특례규정을 해석함에 있어서는 올바르게 법해석을 하여야 경제주체들을 올바르게 유도할 수 있으며, 정책적인 입법을 올바르게 할 수 있을 것이다. 본 연구가 첨단기술기업에 대한 조세특례규정의 해석에 기여하여 올바른 사법판단과 입법에 도움이 될 수 있기를 바란다. General legal interpretation methods are largely divided into literal interpretation, systematic interpretation, subjective interpretation, and teleological interpretation (objective interpretation). We believe that literal interpretation and systematic interpretation must be given priority in order to ensure uniform interpretation of the law by executors. However, for provisions with strong policy objectives, such as tax reduction/exemption provisions, the purpose of the law, which is clarified through subjective and teleological interpretation within the limits of the text and legal system, will play an important role. The special tax regulations for high-tech companies moving into the R&D special zone have all the characteristics of tax law, the characteristics of tax reduction and exemption regulations, the characteristics of special tax cases for research and human resource development, and the characteristics of the support tax system for high-tech companies, so it is important to properly establish a framework in interpreting them. In this study, we examined lower court decisions in which the interpretation of the above-mentioned special tax provisions was at issue. The lower court judgment examined whether the special tax provisions for advanced technology companies under the Special Taxation Restriction Act do not apply once the effective period for advanced technology companies under the Enforcement Order of the Special Act on the Development of Special Research and Development Zones expires. The issue became a point of contention, and the court ruled that once the effective period for advanced technology companies expires, the application of special tax provisions will be eliminated despite the special tax period. However, this is subject to criticism in the following aspects. First, any legal regulation must be interpreted within its literal and systematic limits, and compared to the tax special provisions for companies identified as venture companies within the same Restriction of Special Taxation Act, a high-tech company under the Restriction of Special Taxation Act should be considered to mean a company designated as a high-tech company within the sunset period regardless of the expiration of the expiration date of the high-tech company. In addition, the special tax regulations for high-tech companies in special R&D zones are not the input-stage support tax system at the R&D expenditure stage, but the output-stage support tax system at the commercialization stage, so the subjective intention of legislators identified in the legislative data and the objective purpose of the law should be considered importantly. If we refer to the fact that the patent box system, which is a tax system to support the commercialization stage similar to the relevant regulations, stipulates that special tax treatment is applied if commercialization is successful regardless of input stage factors such as investment in research and development costs, the revised regulations stipulating expiration of the expiration date of high-tech companies as a special exclusion requirement are not considered appropriate. In interpreting tax reduction regulations as part of economic policy, especially special tax regulations for research and human resources development that have existed for a long time for the purpose of national development, legal interpretation must be done correctly to induce economic actors and correct policy legislation. I hope that this study will contribute to the interpretation of special tax provisions for high-tech companies and help in making correct judicial decisions and legislation.

외교정책과 국가 - 사회관계 : 한국외교정책 분석을 위한 한 시론 An Introductary Analysis

조현석 서울産業大學校 1990 논문집 Vol.32 No.1

This study is done with emphasis on three main points. First, it analyzes the state of the arts and problems in foreign policy research of Korea. It is clarified that foreign policy studies in Korea overemphasize security issues and realist analysis. Second, with emerging trends such as both democratization of Korean society and its deepening interdependent relationships with world economy, foreign economic policy researches are increasingly needed. Third, in search for useful explanations, above all, the changing nature of state-society relationships in Korean society must be deeply analyzed.

기술변혁과 국제 기술경쟁

조현석 서울産業大學校 1996 논문집 Vol.44 No.1

This is to examine the international political implications of rapid and extensive technological advance in high technologies such as computers and semiconductors based on the concepts of 'capitalisms in conflict' and technological transition. Since the early 1980s, the international rivalry over high technologies has been intensifying especially among advanced industrial societies. The international leadership in high technologies is considered one of the key elements of national power and wealth. Therefore, as this paper shows, 'capitalisms in conflict' and technological transition can be considered two strong interactive forces to make fierce the international competition among developed countries over the technological leadership in the worle economy towards the upcoming 21th century.

개 전염성 기관기관지염 치료 증례

조현석,김대희,송근호 忠南大學校 獸醫科大學 附設 動物醫科學硏究所 2011 動物醫科學硏究誌 Vol.18 No.1

A 8-year-old male castrated yorkshire terrier dog with a infectious tracheobronchitis was referred to the Veterinary Medical Teaching Hospital of Chungnam National University. Infectious tracheobronchitis was diagnosed by the history, clinical signs, polymerase chain reaction, laboratory examinations (complete blood count, serum chemistry) and the diagnostic imaging. The clinical signs were improved after antibiotics treatment. Doxycycline is effective for Bordetella bronchiseptica as infectious tracheobonchitis in a dog.

관광호텔의 객실가격전략에 관한 이론적 고찰

조현석,장세목 경북외국어테크노대학 2000 論文集 Vol.6 No.-

행정정보 : 여성공무원 직업 만족도 높다

조현석 대한지방행정공제회 2002 地方行政 Vol.51 No.590

역행성 유도선을 이용한 굴곡성 기관지경을 통한 이중관 기관내관 삽관한 경험

조현석,김문철 인제대학교 2008 仁濟醫學 Vol.29 No.-

The use of a retrograde guidewire technique to assist in the management of the difficult airway was first reported in 1981. Since then, modifications of this technique have included the use of the fiberoptic bronchoscope (FOB) to permit tracheal intubation under direct visual control. We report here on the case of a 54-year-old female who was scheduled for an operation for esophageal diverticulectomy and she could not be intubated with double-lumen endotracheal tube. The cause was an esophageal bougie at the oral cavity, which made visualization of the glottis impossible. We perfomed alternative technique by passing a guidewire in a retrograde manner from the trachea to the mouth and then passing a fiberoptic bronchoscope within an endotracheal tube over the wire. No further complication occurred and surgery was finished satisfactory.

전갈 약침액의 인체연골세포에서 nitric oxide synthase의 interleukin-1 유도 유전형질 발현과 nitric oxide의 생산의 억제에 관한 연구

조현석,김갑성 대한침구의학회 2003 대한침구의학회지 Vol.20 No.1

Anti-arthritic Effects of Buthus martensi Karsch Herbal Acupuncture, Inhibiting Interleukin-1-induced Expression of Nitric Oxide Synthase and Production of Nitric Oxide in Human Chondrocytes

근대국민국가의 형성과 군사 : with emphasis on A.Giddens' Theory Anthony Giddens의 이론을 중심으로

조현석 서울産業大學校 1989 논문집 Vol.29 No.1

This is to examine the Anthony Giddens' theory about the relationships between the formation of the nation-state and the military. For this purpose, first, it is argued that the most influential schools of social theory, including Marxism, 19th century and today, has overlooked the military power in their social analysis. Second, it is discussed that Giddens' social theory is considerably helpful to developing the conceptual framework for analyzing the significance of military power in the formation of the nation-state. This is because his theoretical position explicitly criticizes the pacific premises of the 19th century classic social theories. Third, mainly based on his theory, it is argued that the basic nature of the nation-state is mainly conditioned by two interrelated processes, that is to say, the internal pacification and the externalization of violence monopolized by the state toward other states in international relations. Last, in behalf of conclusion, this paper examines some theoretical implications of the mode and content of his conceptualization about the relationships between the formation of the nation-state and the military.

특허 출원후 보정! 어느 정도의 것이어야 인정되는가?

조현석,Jo, Hyeon-Seok 한국전자정보통신산업진흥회 1995 電子振興 Vol.15 No.4