취득 단계의 취득가액과 양도 단계의 취득가액 비교・연구: 세법상 건설자금이자의 취급을 중심으로

김경하 한국지방세학회 2020 지방세논집 Vol.7 No.3

Whether to include the interest on construction funds in the acquisition price determines the tax base of the acquisition tax or the necessary expenses for calculating the income amount, thus having a direct impact on the increase or decrease of the tax burden. One cannot say that all separate tax laws must apply the same rule, considering the different legislative purposes of the local tax law, which regulates the acquisition tax, and the corporate tax law and income tax law, which regulate the capital gains tax. Moreover, each tax law will be regulated according to its own policy purpose. However, although the purposes of separate tax laws are different, it is desirable to maintain uniformity in the provisions of separate tax laws unless there is a special reason to stipulate otherwise. Despite the different regulations of separate tax laws, they should be interpreted with a consistent logic for suitable purposes. If the separate tax laws do not provide timely and specific regulations, the authorities can establish a more rational taxation system by supplementally applying the provisions of fair and reasonable corporate accounting standards. Since the local tax law does not provide specific regulations regarding the interest on borrowings for construction funds, it would be reasonable to supplement and interpret the accounting standards that are generally recognized as fair and proper. But there is a problem that the tax base of acquisition tax may vary depending on the different accounting standards of each enterprise such as K-IFRS(Korean-International Financial Reporting Standards) or GAAP(Generally Accepted Accounting Principles). The asset value at the acquisition stage, which becomes the tax base of acquisition tax, can be used as a standard for calculating the tax paying ability in the process of acquiring taxable goods. Adding the interest on construction period to the acquisition value of the assets subject to acquisition tax means that it is regarded as an increase in the tax paying ability. However, the incurred interest during the construction period has no correlation to the ability to pay taxes in the acquisition process. Therefore, it would be desirable to revise related regulations so that the interest on construction period does not change the tax base of acquisition tax. But the current local tax law regulates the interest on construction period as an indirect cost included in the acquisition value. So on the premise of this, it would be reasonable not to include the interest incurred during the period of construction suspension in the tax base of the acquisition tax, considering the relevance to the acquisition of buildings, the real aspect of formal interest expenses, the vertical and the horizontal equity, and the supplementary application of corporate accounting standards. 건설자금이자가 취득가액에 포함되는지 여부는 취득세의 과세표준 혹은 소득금액 계산상 필요경비를 다르게 결정하게 되어, 결과적으로는 세부담 증감에 직접적인 영향을 미친다. 취득세를 규정하는 지방세법과 양도소득세를 규정하는 법인세법 및 소득세법의 입법 취지가 서로 다르고, 개별세법은 고유한 정책적 목적 등에 따라 규정될 수 있다는 점을 고려하여 볼 때, 개별세법에서 취득가액 관련 규정을 모두 동일하게 두어야 한다고 할 수는 없다. 하지만, 개별세법규정의 목적 등을 고려하더라도 그것을 달리 규정할 특별한 이유가 있지 아니하다면, 개별세법규정은 통일성을 유지하는 것이 바람직하다. 개별세법상 그 규정을 달리 정하여야 할 특별한이유가 있는 경우라면, 그것을 해석하는 논리는 일관되고 합목적적이어야 할 것이다. 개별세법에서 시의적절하고 구체적인 규정을 마련하고 있지 못한 상황 하에서는 공정・타당한 기업회계기준 규정을 보충적으로 적용함으로써 보다 합리적인 과세체계의 기반을 마련할 수 있다. 지방세법은 건설자금에 충당한 차입금의 이자와 관련한 구체적인 규정을 두고 있지 않으므로, 일반적으로 공정・타당하다고 인정되는 기업회계기준을 보충적으로 적용・해석하여야할 것이다. 하지만 기업회계기준을 보충적으로 적용하는 경우 개별 기업이 따르는 한국채택국제회계기준(K-IFRS), 일반기업회계기준 등의 회계기준에 따라 취득세의 과세표준이 달라질 수 있는 문제가 있다. 취득 단계에서의 취득가액, 즉 취득세의 과세표준은 과세대상 물건을 취득하는 과정에서의 적절한 담세력을 측정하는 수단이라고 할 수 있다. 취득세 과세대상물건에 대한 건설자금이자를 취득가액에 가산한다는 것은 취득 과정에서의 담세력이 증가한것으로 본다는 의미인데, 건설자금이자의 발생 사실이 취득 과정에서의 담세력과 대응되지는 않는 것으로 판단된다. 따라서 건설자금이자가 취득세의 과세표준을 변동시키는 요인으로 작용하지 않도록 관련 규정을 개선하는 것이 바람직할 것이다. 하지만 현행 지방세법에서는 취득가액에 포함되는 간접비용으로 건설자금이자를 규정하고 있으므로, 이를 전제로 한다면, 과세대상 자산 취득과의 관련성 측면, 형식상 이자비용의 실질 측면, 수직적 형평성과수평적 형평성 측면, 기업회계기준의 보충적 적용 측면에서 고려하여 볼 때, 공사 중단기간동안 발생한 건설자금이자는 취득세의 과세표준에 포함하지 않는 것이 합리적일 것이다.

산림유역의 수문 관층

김경하,정용호,정창기 수문출판사 2003 숲과 문화 총서 Vol.11 No.-

과세 목적의 해외자산 관련 세제에 대한 평가와 개선방안

김경하 한국국제조세협회 2023 조세학술논집 Vol.39 No.2

As offshore tax evasion has become a major international concern, the Korean tax authorities introduced a tax system in 2011 to report foreign financial accounts, aiming to address the issue and improve taxation equity. In 2020, the obligation to submit data on overseas subsidiaries and the sanctions for non-fulfillment of the duty, which were regulated by the Corporate Tax Act and the Income Tax Act, were transferred to the Adjustment Of International Taxes Act. This transfer brought about significant changes to the tax system for foreign assets. Despite multiple revisions to enhance the overall effectiveness of the tax system related to foreign assets, which includes reporting foreign financial accounts and providing data on overseas subsidiaries, there are still areas that require further supplementation. The requirement to report foreign financial accounts applies to Korean residents or domestic companies that possess such accounts. For individuals, their obligation to report these accounts depends on whether they have a Korean address or have resided in Korea for a specific period. However, the criteria used to determine residency based on the address under the Income Tax Act need to be revised more in detail. In addition, the current regulation states that the reporting duty arises only if the account balance exceeds the specified amount on “one day of any last days of each month of the relevant year.” This regulation contradicts the tax neutrality, and therefore, needs to be amended. The holders of foreign financial accounts should basically be the subject of reporting such accounts. In addition, the account balance threshold for reporting needs to be lowered drastically, exempting individuals from reporting if their account balance is below the standard threshold. At the same time, incentives such as tax credits could be considered for those who voluntarily report their foreign financial accounts. The deadline for submitting reports for foreign financial accounts should be extended, and institutional procedures should be enhanced to ensure that individuals filing their income tax returns are aware of their obligation to report foreign financial accounts. Moreover, it is necessary to make sure that the information, which is used to efficiently and effectively manage the data collected through foreign financial account reporting, is written in the relevant form, and that the relevant regulations are amended to differentiate penalty based on the level of intention. It would be desirable to prepare specific guidelines for overseas subsidiaries’ data submission and establish a system in which the person obliged to submit data can more accurately fill out the relevant form. It is necessary to amend relevant regulations to make the laws and regulations more systematic, and integrate the forms to be submitted by the person responsible for data submission, then organically connect the information to be written in a unified form. There should be a plan to effectively utilize the submitted information, and applying tax credit can be considered for those who fulfill their duty to submit data, which requires considerable efforts and expenses to collect and submit related data. Moreover, it is necessary to set the scope of duty exemption for submitting data in accordance with the legislative purpose of data submission by overseas subsidiaries. This study has great significance in that it comprehensively reviews the tax system related to foreign assets for the first time since Chapter 4 of Adjustment Of International Taxes Act stipulated the reporting on foreign financial accounts and submission of data on overseas subsidiaries. It is also meaningful as it presents specific improvement plans. It is expected that this study can suggest a direction for preparing improvement plans for efficient and effective operation of tax system related to foreign assets.

개벌 유역과 사방지 유역에서 강수 시 계류수의 부유물질 농도 변화

김경하,전재홍,유재윤,최형태,정용호 한국임학회 2006 한국임학회 정기학술발표논문집 Vol.2006 No.-

소년원 중재 프로그램 : 7회기 - 11회기

김경하 대한소아청소년정신의학회 2018 대한소아청소년정신의학회 학술대회논문집 Vol.2018 No.11

산재 화상 의료보장성 정책의 성과분석

김경하 한국사회정책학회 2023 한국사회정책 Vol.30 No.2

The purpose of this study is to evaluate on the medical coverage policy following the introduction of trial medical fees for industrial burns. What was used for the performance analysis index was the return-to-work and job retention of burn patients depending on the utilization of trial medical fees for industrial burns. The analysis was conducted on 3, 645 burn patients with termination dates for their industrial burn care from July 1, 2018 to June 30, 2019. This study used the multiple logistic regression as an analytic method. As a result, there was a difference between the rate of return-to-work and that of job retention of industrial accidents workers depending on whether trial medical fees for industrial burns was used or not: the rate of return-to-work, 77.1% of users and 72.6% of non-users, and that of job retention, 53.3% and 50.2% respectively. The use of trial medical fees for industrial burns had a statistically significant effect on return-to-work and job retention. Based on these results, this study made several policy suggestions on the medical coverage policy for industrial burns. 본 연구는 산재 화상시범수가 도입을 통한 산재 화상 의료보장성 정책의 성과를 살펴보고자 하였다. 성과분석 지표는 산재 화상시범수가 이용 여부에 따른 산재 화상환자의 직업복귀 및 원직복귀였다. 분석대상은 산재 요양종결일이 2018년 7월 1일부터 2019년 6월 30일까지의 산재 화상환자 3,645명이었고, 분석방법은 다중 로지스틱 회귀분석을 활용하였다. 그 결과, 산재 화상시범수가 이용 여부에 따라 산재근로자의 직업복귀율과 원직복귀율은 차이가 있었다. 직업복귀율의 경우 산재 화상시범수가 이용자는 77.1%, 미이용자는 72.6%였고, 원직복귀율의 경우 산재 화상시범수가 이용자는 53.3%, 미이용자는 50.2%로, 산재 화상시범수가를 이용한 산재 화상환자의 직업복귀율 및 원직복귀율이 더 높았다. 그리고, 다른 설명변수들을 통제한 후에도 산재 화상시범수가 이용 여부가 직업복귀 및 원직복귀에 통계적으로 유의한 영향을 주었다. 이러한 결과를 토대로 본 연구는 산재 화상 의료보장성 정책의 방향 설정과 관련한 논의 및 정책제언을 하였다.

여대생의 응급피임약에 대한 지식과 태도

김경하,김소정,김지은,서영신,최정인,황현경,최현경 경북대학교 간호혁신연구소 2015 경북간호과학지 Vol.19 No.1

Purpose: The purpose of this descriptive, cross-sectional study was twofold: (1) to assess the characteristics, attitudes, and educational needs toward emergency contraceptive pills (ECPs) of female university students in general and (2) more specifically to compare the differences between nursing students and students with other majors. Methods: A total of 249 female university students completed a pack of self-report questionnaires including two open-ended questions (attitudes toward ECPs and educational needs). Descriptive statistics, t-test, one-way ANOVA, and content analysis for open-ended questions were used to analyze the data. Results: About 94% of participants reported that they heard about ECPs before; however, 46% of them did not have a chance to learn about ECPs. If needed, 69% of participants reported that they would use ECPs. Nursing students showed higher knowledge scores as well as more positive attitude toward ECPs. Considerable number of students particularly wanted to learn about mechanism, medication regimen, and side effects of ECPs. Conclusion: Female university students in this study showed strong desire to use ECPs and thus health care providers need to educate them based on their educational needs. Nursing students as future nurses need to comprehensively understand ECPs.

기저 질환이 없는 소아에서 A군 사슬알균 균혈증에 동반된 감염성 가성동맥류 1예

김경하,이현주,오지은 대한소아감염학회 2017 Pediatric Infection and Vaccine Vol.24 No.3

A군 사슬알균에 의한 감염성 가성동맥류는 심장 수술 과거력이나 혈관 질환이 있는 환자에서 보고 되어 왔다. 저자들은 이전에 건강하던 5세 남아가 성홍열이 의심되는 상태에서 하지 통증을 호소하여 원인을 찾던 중 A군 사슬알균 균혈증과 함께 오른쪽 내장골동맥의 감염성 가성동맥류를 확인한 사례를경험하였다. 기저 질환이 없던 성홍열 환자에서도 균혈증뿐만 아니라 가성동맥류와 같은 심각한 침습성 합병증이 생길 수 있으므로 성홍열 환자 진료 시 주의가 필요하다. Group A streptococcus is a common cause of upper respiratory infection in children; however, it is a rare cause of pseudoaneurysm in pediatrics with only limited reports of cases associated with cardiac surgery and underlying disease. We report a case of infectious pseudoaneurysm of the right internal iliac artery caused by group A streptococcus in a previously healthy 5-year-old boy who presented with scarlet fever and group A streptococcal bacteremia. He was admitted to the hospital with fever, rash on the whole body, and sore throat, accompanied by severe leg pain. He was treated with surgical removal and antibiotics. Because a pseudoaneurysm may develop in children without vascularrelated underlying diseases, we should consider the possibility of this important clinical diagnosis in patients with scarlet fever.

간호대학생의 강점인식과 간호전문직관이 진로정체감에 미치는 영향

김경하 한국융합학회 2022 한국융합학회논문지 Vol.13 No.3

This study was execute to find out the influence of strengths knowledge and nursing professionalism on career identity in nursing students. Data were collected from nursing students attending in the nursing departments in G and M cities from July to September 2021. Among the collected data, 198 data were analyzed by descriptive statistics, t-test, ANOVA, Pearson’s correlation coefficient, and controlled regression analysis. As a result of data analysis, strengths knowledge(β=.473, p<.001) and nursing professionalism(β=.167, p<.01) reported to have effect on career identity. The study model accounted for 48.2% of career identity. These findings suggest that program to improve strengths knowledge and nursing professionalism should be developed and operated to promote career identity of nursing students in the nursing education field. 본 연구는 간호대학생의 강점인식과 간호전문직관이 진로정체감에 미치는 영향을 규명하기 위하여 수행된 서술적 조사연구이다. G시와 M시 대학의 간호학과에 재학하고 있는 간호대학생을 대상으로 2021년 7월부터 9월까지 자료를 수집하였다. 수집된 자료 중 198명의 자료를 분석에 이용하였고 분석방법으로는 기술 통계, 독립표본 평균 검정(t-test), 일원 배치 분산분석(ANOVA), 피어슨 상관계수, 통제회귀분석을 이용하였다. 자료분석 결과, 강점인식(β=.473, p<.001)과 간호전문직관(β=.167, p<.01)은 진로정체감에 정적인 영향을 미쳤으며 연구모형은 진로정체감을 48.2% 설명하는 것으로 확인되었다. 이러한 연구결과는 간호대학생의 진로정체감을 높이기 위해 강점인식과 간호전문직관을 촉진하기 위한 프로그램이 간호교육 현장에서 다양하게 개발 및 운영되어야 함을 시사한다고 할 수 있다.

해남 윈드프로파일러 관측자료를 활용한 2004년 7~8월에 발생한 한반도 남서지역 집중호우 사례 특성 분석

김경하,김식영,조천호,김백조 한국기상학회 2005 한국기상학회 학술대회 논문집 Vol.2005 No.-