수정수입세금계산서 발급제한에 관한 소고

최문기,양인준 서울시립대학교 서울시립대학교 법학연구소 2016 조세와 법 Vol.9 No.2

Since the amendment of the Value Added Tax Act in 26th July 2013, corrected import tax invoice is not issued to taxpayer when : (1) the head of customhouse decides/rectify the tax base/tax amount of value added tax, or (2) taxpayer reports correction of tax base/tax amount after knowing that it would be decided/rectified due to reasons prescribed by the Presidential Decree(e.g. customs officer’s customs investigation). Before the amendment, issuance of corrected import tax invoice was not restricted by the above-mentioned reasons. As a result, even if the importer –who is also the taxpayer- failed to report value added tax on purpose and was discovered by customs officers, he/she could pass on the burden of additionally imposed tax to the next step of transaction by receiving input tax deduction. Although such conclusion might adhere to the principal of value added tax in that only value added newly created during transaction steps should be object of taxation, it inevitably limited the head of customhouse’s ability to counter underdeclaration. As customs-free area is increased due to lower/zero tariff rate by FTAs etc., the matter of whether taxpayer makes faithful tax returns on value added tax of imported goods is expected to become an even more important issue. Furthermore, the importer would be tempted to omit value added tax returns as long as corrected import tax invoice is issued without hindrance, because the importer’s legal position is both (1) the taxpayer who has to report and pay value added tax of imported good and (2) the person to whom goods are supplied so that he/she is eligible for input tax deduction. Restricting issuance of corrected import tax invoice by law risks going against the invoice method of the Value Added Tax Act, and it also causes a controversy over breaching the rights of importer by exclusion of input tax deduction. However, additional tax alone is insufficient to encourage faithful tax returns, and the usage of criminal punishment is limited. Moreover, restrictions on issuance of corrected import tax invoice cannot be denied outright, since such restrictions regarding issuance of corrected tax invoice have already been implemented against insincere taxpayers in domestic transactions. The Constitutional Court and Supreme Court also acknowledges exclusion of input tax deduction under certain circumstances as a matter of policy, therefore restricting issuance of corrected import tax invoice does not violate the principal of proportionality, the principal of equality, the prohibition on retroactive taxation and the protection of trust. In addition, corrected import tax invoice may be issued when : (1) taxpayer voluntarily corrects value added tax amount, or (2) taxpayer proves that he/she is not at fault for the originally incorrect tax returns. Corrected import tax invoice can also be issued when the incorrect tax returns were caused by taxpayer’s simple error – however, such exception of ‘simple error’ should be interpreted as narrowly as possible. Finally, the starting point of refusal to issue corrected import tax invoice should be the moment when taxpayer paid value added tax, and it the relevant statutes of the Value Added Tax Act must be intepreted in such a way that only non-issuance of plus(+) corrected import tax invoice matters, not minus(-) corrected import tax invoice. It should also be noted that ‘import invoice’ falls outside the scope of restricting issuance of corrected import tax invoice. 2013. 7. 26. 부가가치세법의 개정으로, 세관장이 수입재화에 대한 부가가치세의 과세표준 또는 세액을 결정 또는 경정하거나, 수입자가 세관공무원의 관세조사 등 대통령령이 정하는 일정한 행위가 발생하여 과세표준 또는 세액을 결정 또는 경정할 것을 미리 알고 수정신고를 하는 경우에는 수정수입세금계산서의 발급이 제한되었다. 종전에는 세관장의 추징 여부와 상관없이 수입자가 세관장에게 부가가치세 누락분을 납부한 이상 수정수입세금계산서의 발급이 이루어졌고, 수입자는 수정수입세금계산서를 이용하여 누락세액을 매입세액으로 공제받을 수 있었다. 이는 부가가치세법이 채택하고 있는 전단계세액공제법의 기본원리에 충실한 것이나, 저가신고에 대한 세관장의 대응에는 한계로 작용할 수밖에 없었다. 특히 FTA 등으로 인해 수입재화에 대한 관세율이 낮아지거나 없어지는 무관세 영역이 확대되면서, 수입재화에 대한 부가가치세의 성실 납세신고 여부는 더욱 중요해질 전망이다. 또한 수입자는 수입재화에 대한 부가가치세를 신고ㆍ납부해야 하는 납세의무자인 동시에 이를 매입세액으로 공제받을 수 있는 공급받는 자의 위치에 있기 때문에 수정수입세금계산서의 발급이 자유로운 한 부가가치세 누락의 유인이 클 수밖에 없다. 수정수입세금계산서 발급제한을 관철할 경우 부가가치세법이 채택하고 있는 전단계세액공제법에 반할 우려가 있고, 매입세액 불공제의 부담을 질 수입자의 권리를 침해할 수가 있다. 하지만 가산세만으로는 성실 납세신고를 유도하기에 부족하고, 형사제재는 그 적용범위에 한계가 있다. 또한 국내 거래에서 이미 불성실한 납세의무자를 상대로 수정세금계산서의 발급을 제한하고 있는 이상 마냥 수정수입세금계산서의 발급제한을 부정할 수만은 없다. 헌법재판소와 대법원도 모든 경우에 반드시 매입세액 공제를 인정해야만 하는 것은 아니므로, 수정수입세금계산서 발급제한이 과잉금지원칙이나 평등원칙, 소급입법과세금지원칙 및 신뢰보호원칙에 반하지 않는다고 한다. 또한 수입자가 자율적으로 세액정정을 시도하는 경우나, 수입자가 귀책사유 없음을 증명하는 경우에는 수정수입세금계산서의 발급이 허용된다. 수입자의 단순 착오의 경우에도 발급을 허용하고 있는데 이러한 사유는 가급적 엄격하게 해석할 필요가 있다. 마지막으로 수정수입세금계산서의 발급거부 시점은 부가가치세를 납부한 때를 기준으로 해야 하고, 수정수입세금계산서의 발급제한은 (+)수정수입세금계산서만이 문제되는 것으로 해석해야 한다. 또한 수정수입세금계산서 발급제한의 적용범위에 수입계산서를 포함시켜서는 안 된다.

스마트폰의 소비가치와 소비만족도에 관한 연구

한성희 ( Sung Hee Han ) 한국소비자학회 2011 소비자학연구 Vol.22 No.3

본 연구는 20~40대 남녀소비자를 대상으로 스마트폰의 소비행태 및 소비가치와 소비만족도를 분석하였다. 스마트폰의 소비만족도에 영향을 미치는 요인으로 사회인구학적 요인, 스마트폰 소비행태, 소비가치 등을 선정하여 집단별 차이를 검증하고 관련요인들의 상대적 영향력을 분석하였다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 스마트폰 구매결정시 구매정보원으로 가장 많이 사용하는 것은 인터넷이었으며 매장판매원과 신문기사 및 잡지에 대한 이용률을 현저히 낮게 나타났다. 스마트폰의 이용장소는 50%이상이 교통수단 및 길거리였으며 스마트폰 이용기능은 정보검색과 오락기능에 대한 것이 높게 나타났다. 스마트폰 월평균 이용금액은 71,500원이었다. 둘째, 스마트폰 소비가치는 요인분석을 통해 2개의 요인(쾌락적 가치, 차별화·상징가치)이 추출되었다. 스마트폰의 사용가치는 사회인구학적 요인과 스마트폰 소비행태에 따라 집단별 차이를 보였다. 차별화·상징가치는 40대, 기혼자, 전문직인 경우 높게 나타났고 쾌락적 가치는 기혼자인 경우와 스마트폰의 이용기능이 의사소통에 해당하는 경우 높게 나타났다. 셋째, 스마트폰 구매결정시 가장 중요하게 고려하는 사항은 사후관리(AS), 제품, 기능의 순으로 나타났다. 중요도는 사회인구학적 요인에 따라 집단별 차이를 보였다. 사후관리에 대한 중요도는 여성소비자의 경우, 기능의 중요도는 대학생/대학원생인 경우 높게 나타났다. 넷째, 스마트폰의 소비만족도는 중요도의 가중치를 이용하여 산출하였다. 스마트폰의 디자인과 기능에 대한 만족도가 높았고 가격과 사후관리에 대한 만족도는 낮게 나타났다. 이는 스마트폰 구매결정시 나타난 중요도에 대한 결과와 상반된 결과로 중요도에 따라 소비만족도가 상이할 수 있음을 의미한다. 스마트폰의 소비만족도에 가장 큰 영향력을 갖는 요인은 스마트폰의 쾌락적 소비가치였으며 스마트폰의 이용기간과 가격, 기능의 중요도 또한 통계적으로 유의한 영향을 미쳤다. 이로써, 스마트폰의 소비행태 및 소비가치, 중요도가 사회인구학적 요인에 따라 차이가 있음이 입증되었으며 스마트폰의 소비가치, 소비행태, 그리고 중요도가 스마트폰의 소비만족도에 영향을 미치는 결정적인 요인임을 밝혔다. 향후 스마트폰에 대한 소비자 특성별 요구도를 세분화하여 소비자 니즈를 충족시킬 수 있는 정보를 생성하고 전달할 수 있는 채널을 확보할 수 있는 연구가 진행되어야 할 것이다. This study analyses the usage pattern and the consumption satisfaction and usage value of the smart phone users of the age of 20~40s. The socio-demographic factor, the usage pattern and the usage value of smart phone were selected as the elements affecting consumer satisfaction factors on smart phones. The difference between groups and its relative influences were analyzed with those elements. The results of this study were as follows; First, internet was the most favorite information source of purchasing of smart phones, and the information usage from the sales clerks and the articles on magazine or newspapers were ranked low. The information from the internet is filled with diverse information from commercial usage such as PR or advertising to comments from smart phone users. Thus, it is necessary to investigate the internet sites that consumers use and to analyze the specific contents of the information. Compared to receiving detailed information from other sources, consumers relatively rely lower on the information given from sales clerks. It means consumers need to receive useful product information and not just information that has commercial related intentions from product sellers. An in-depth analysis of the product information given to consumers before purchasing smart phones could contribute to consumers being more effectively informed and receiving detailed product information they wish to learn more about from different information sources. The 50% or more of smart phone users used their phones in the transportation or along/on the streets. The surfing web-site or searching information and entertainments were measured as the main functions of the smart phone usage. Consumers who use smart phones on average of two hours or less per day is the highest ranked which is about 36%. And also, consumers who use smart phones three hours or more show to be about 17%. A monthly average of the phone charge was 71,500. Second, A factor analysis results of smart phone usage extracted two factors of the enjoyment value and differentiate/symbolic value. The usage value of the smart phone showed difference between groups according to socio-demographic factors and usage patterns. The differentiate/ symbolic value was measured high with the 40s, the married and the professional practices. The enjoyment value was high with the married and the smart phone usage case of communication. Considering the short time of release for smart phones and the 93% of smart phone users within one year, the different consumer values with owning a smart phone such as a differentiate/symbolic value to an enjoyment value or another value needed to be examined. According to the usage period of smart phones, the consumption values and evaluation that may change over time is recognized by consumers. In other words, consumers who have a differentiate/symbolic value are more likely to recognize the enjoyment value while they use their smart phone and as they increase their usage period over time. Conversely, consumers who recognized the enjoyment value by using various smart phone applications may change to the differential value over increasing usage periods. Because the usage of smart phones and functions from applications changes their daily life, it comes to be unconsciously a part of their life. Third, the most important details when purchasing of smart phones were found to be A/S (After service), the products and the function. The importance was varied with groups. The women users ranked high with the A/S and the university/graduate students recognized high with the functions. A/S service (After Service being warranties or product replacement provided to consumers) is the most important purchasing factor for consumers when making a decision to buy a smart phone. It means that consumers know the poor A/S service as a risk factor which can reduce the benefits and satisfaction of using a smart phone. Consumer`s dissatisfaction comes from the psychological or economical inconvenience of the current inadequate A/S service. Therefore, it would be necessary to develop a more efficient A/S service and should notify consumers where they can receive this in the future. Forth, when consumption satisfaction analyses of smart phones were done with weight factor of the importance, the design and the function were highly satisfied, and the satisfaction of the price and the A/S were low. There were two contrasting views between the results of purchasing decision and the results of the consumer satisfaction of smart phones. This showed the consumption satisfaction would vary with the importance. The most important influential factor on the consumer satisfaction was enjoyment value, and the usage time, price and functional importance were significantly influenced on the satisfaction. Thus, it is verified that there are differences in usage patterns, values, and importance depending on socio-demographic factors. And also, these three decisive factors impact consumer satisfaction regarding smart phones.

중고등학생의 사회적 가치교육 내용 및 방법 인식에 대한 성별, 급간별 차이 연구: IPA 중요도-수행도 분석을 중심으로

이은배,김찬미 한국교육방법학회 2023 교육방법연구 Vol.35 No.1

The movement to increase the awareness toward the public interest and community development by educating middle and high school students on social values is recently observed. However, it is necessary to provide empirical evidence on how students perceive social value education before including in the curriculum. This study aims to derive implications for selecting social values prioritized by gender and school level by analyzing students' perceptions of the contents and methods of social value education. An online survey was conducted targeting middle and high school students in Seoul, South Korea, and the importance-performance analysis was conducted on social value ordinances perceived by students on a Likert scale. According to IPA classification, “keep up the good work,” “concentrate here,” “low priority,” and “possible overkill” of social value education contents were identified per gender and school level. In addition, preference on a method appropriate for value education was compared by gender and grade level using independent samples t-test. Value education methods included were the traditional approach such as lecture; the cognitive approach including debate, problem-based learning, and reflection on social problems; and the emotional-behavioral approach including simulation, role play, and project-based learning. Overall, female students perceived more highly of the importance of the social value education than male students, and high school students were more aware of the importance of several items of social value education than middle school students. Specifically, for female middle school students, the protection of the socially underprivileged and human rights, contribution to the local economy, democratic decision-making and participation appeared to be the top-priority contents. For male high school students, job creation and safe work environment emerged as priorities. Regarding the value education method, male students most preferred the cognitive approach, specifically debate, and female students preferred an emotional-behavioral approach, namely simulation. By selecting the contents and methods of social value education based on empirical evidence, it is hoped to cultivate students' bearings of social value and responsibility and eventually contribute to making sustainable communal well-being.

한국과 중국소비자의 소셜커머스 속성의 중요도, 쇼핑가치 및 충성도 차이에 관한 연구

김문정 한국유통과학회 2015 유통과학연구 Vol.13 No.1

Purpose - The objective of this study is to verify whether there are differences between Korean and Chinese consumers in the importance of the attributes such as shopping value and loyalty in social commerce. With the purpose of finding out these differences, the following questions are set up as research questions. First, will there be a difference between Korea and China in the importance of attributes of social commerce? Second, will there be a difference between Korean and Chinese consumers in shopping value? Third, will there be a difference between Korean and Chinese consumers in their loyalty? Research design, data, and methodology - The researchers collected data through self-administered questionnaires from Korean and Chinese consumers who had used social commerce within the past six months before answering the questionnaire. First, for social commerce users in Korea, comprising male and female university students in Chungcheong, a questionnaire was circulated. For social commerce users in China, university students within Beijing were surveyed. Responses to 336 questionnaires were used, excluding those with no answers or unreliable answers. Data coding and data cleaning were used. SPSS 18.0 was used. First, exploratory factor analysis is done to verify the validity of testing tools, and Cronbach’s α coefficient is used to verify credibility. For factor analysis, the Varimax method is used. To verify the internal consistency reliability of each factor, the Cronbach’s α coefficient is used to verify the credibility. Second, a T-test is done to verify differences between Korean and Chinese consumers for the importance of attributes. Third, ANOVA (Analysis of variance) is done to verify differences between Korean and Chinese consumers in shopping value and loyalty. commerce, first, the importance of the attributes of social commerce is affected by four factors; playfulness and economic factors are more important to Korean consumers than Chinese consumers. As for informativeness factors, including product information and quality, and buyer comments, there was no confirmed difference between Korean and Chinese consumers. The convenience factor is more important to Chinese consumers than Korean consumers. Second, the factors affecting shopping value for Korean and Chinese consumers were hedonic shopping value and rational shopping value. To see the difference between Korean and Chinese consumers in shopping value factors, a t-test is conducted. As a result, in the rational shopping value factors of social commerce, Korean consumers scored higher than did Chinese consumers. These results were verified to be meaningful through statistics. In the hedonic shopping value factor of social commerce, Korean consumers scored higher than Chinese consumers. These results showed a significant difference. Third, loyalty in social commerce is higher for Chinese consumers than for Korean consumers. However, there is no difference in loyalty depending on sex. Conclusion - These results will hopefully be valuable and used in the future by Korean companies that wish to enter the Chinese social commerce market.

부가가치 측면에서 한국의 무역 성과에 관한 연구: 미국, 일본, 중국을 중심으로

임상수 ( Sang Soo Lim ),이종하 ( Jong Ha Lee ) 한국질서경제학회 2021 질서경제저널 Vol.24 No.1

본 연구는 무역에 대한 성과평가에 있어서 총량 기준의 수출입 및 무역수지에 기초한 평가의 한계를 극복하기 위해 부가가치 기준 무역(TiVA)을 산출하여 분석했다. 특히, 한국의 전통적인 3대 교역대상국인 미국, 일본, 중국에 대해 농림수산업, 광업, 제조업, 전기·가스·수도공급업, 건설업, 서비스업 부문의 부가가치 무역을 분석했다. 실증분석 결과, 첫째, 한국은 미국과 중국에 대한 부가가치 기준 흑자 규모가 확대되는 추세이고, 일본과의 부가가치 기준 적자 규모가 축소되는 추세를 보이는 것으로 나타났다. 이는 한국의 교역으로 인한 이득이 부가가치 측면에서도 유의미하다는 것을 시사한다. 둘째, 부가가치 유입과 유출 규모는 제조업과 서비스업에서 확대되고 있는 것으로 나타났다. 다만, 이외의 산업들은 부가가치 수지가 감소하고 있는 것으로 나타났다. 셋째, 한국의 부가가치 기준 무역에서 중국의 중요성은 높아지고 있는 반면 일본의 중요성은 점진적으로 감소하는 것으로 나타났다. 이상의 분석 결과를 통해 본 연구는 크게 다음의 3가지 정책적 시사점을 제시하였다. 첫째, 일본과의 부가가치기준 적자 규모 축소 혹은 장기적으로 흑자 전환을 위해 그동안 제기되었던 부품소재분야의 경쟁력 제고를 위한 노력이 필요하다. 둘째, 미국과 중국에 대한 제조업 중심의 부가가치 기준 흑자 규모가 확대되고 있지만, 지속 가능성을 고려할 때 서비스업의 부가가치 수지를 확대시킬 수 있는 중장기적인 방향을 설정이 요구된다. 마지막으로 농림수산업 부문에서 수입에 의한 부가가치 유출이 크다는 점에서 농림수산업 부문의 경쟁력 제고 방안 역시 마련할 필요가 있다. This paper calculated and analyzed the trade in value-added(TiVA) in order to overcome the limitations of performance evaluation based on the total amount-based import and export and trade balance. In particular, Korea’s three traditional trading partners, the United States, Japan, and China, were classified into six industries, and Korea’s value-added trade was analyzed by sector. As a result of the empirical analysis, first, it was found that Korea is showing a trend that the size of the surplus based on added value to the US and China is increasing, and the size of the deficit based on added value with Japan is decreasing. This suggests that the gains from trade in Korea are significant not only in terms of total volume but also in terms of added value. Second, the scale of inflow and outflow of added value was found to be expanding in the manufacturing and service industries. However, it was found that the added value of other industries is decreasing. Third, the importance of China in Korea’s value-added trade is increasing, while the importance of Japan is gradually decreasing. Therefore, we present the following three policy implications. First, Korea needs to make efforts to improve its productivity and international competitiveness in the parts and materials sector in order to reduce the size of its value-added deficit with Japan or turn it into a surplus in the long term. Second, in order to sustain a continuous net inflow of added value in trade with the US and China, it is necessary to establish a mid- to long-term direction to expand the value-added balance of the service industry. Lastly, it is necessary to prepare measures to enhance the competitiveness of the agriculture, forestry and fisheries sector in terms of the large outflow of added value from imports in the agriculture, forestry and fisheries sector.

수입 자동차 브랜드에 대한 고급스러움 인식

윤소향(Yoon, So-Hyang),전형연(Jeon, Hyeong-Yeon) 한국상품학회 2010 商品學硏究 Vol.28 No.2

The emerging import automobile market in Korea has been growing and the fierce competition among foreign automobile brands continue as they strive to win the consumers favorable views on their brands' characteristics that would differentiate one brand from another and position the brands in the consumers' perceptions. Empirical tests are scarce when it comes to comparing foreign brands by analyzing whether particular brand consumption values stand out when these dimensions account for the consequences of each brand’s marketing communication efforts; for instance, achieving the consumers’ perception as a luxury brand or being perceived as a brand for the upper class. We have analyzed 12 individual brand characteristics in five 'brand consumption value' dimensions based on cultural semiotics ― practical value, utopian value, critical value, and playful ("ludic") value ― as they are expected to be the antecedents predicting thelevels of consumers’ perceptions regarding each automobile brand's likelihood of being viewed as a luxury brand, as well as the views on those who drive such cars as members of the upper class. Findings from a series of regression analyses confirm that the five car brands show distinct patterns of influence as the consumption value variables affect the perceived luxuriousness. The results illustrate that, among the five car brands, the most influential brand characteristic in terms of the impact on the perceived luxuriousness is the brand’s utopian value. On top of the global fame, BMW’s practical value and Mercedes-Benz’s critical value stand out for their influence on the brand's perceived luxuriousness, whereas Audi benefits significantly from not only the critical value and the playful ("ludic") value. Two Japanese auto brands are perceived as luxurious based on the brand’s playful ("ludic") value. 본 연구는 전 세계적으로 심각한 경제불황에도 불구하고 국내에서 수입 자동차의 판매율이 지속적으로 증가하고 있는 이유를 소비자들이 인식하는 수입 자동차 브랜드가 명품브랜드로서의 고급스러움을 주기 때문이라고 전제하고 그 고급감에 영향을 주는 요인으로서 소비가치를 탐색하고자 하였다. 이에 본 연구는 전문직 종사자 위주의 피험자 251명을 대상으로 소비자의 수입차 브랜드에 대한 고급감 인식을 브랜드에 자체에 대한 고급감과 그 브랜드를 이용하는 실제 고객에 대한 고급감으로 나누어 문화기호학적 소비가치 사각형 개념에 기반을 두어 형성된 4개 그룹(실제적 가치, 유토피아적 가치, 비판적 가치, 유희적 가치)하의 12개의 브랜드 소비가치 요인들과의 회귀분석 결과를 기반으로 수입차 브랜드와 소비자 간의 인식을 살펴보고자 하였다. 분석결과, 각각의 브랜드에서 중요하게 인식된 브랜드 소비가치 변인이 상당히 상이한 형태를 보이는 것을 확인할 수 있었다. 실제로, 소비자가 BMW 브랜드를 고급이라고 평가하는 데에는 '유토피아적 가치'와 '실제적 가치'가 중요한 요인으로 나타났으며, 벤츠의 경우에는 ‘유토피아적 가치'와 '비판적 가치'가 고급감에 대한 높은 설명력을 보이는 것으로 확인되었다. 또한 아우디를 고급스럽게 인식하는 데에는 ‘유토피아적 가치’와 '비판적 가치' 그리고 ‘유희적 가치’가 통계적 유의미성에 근접한 중요 변인으로 인식되었고, 렉서스와 혼다는 '유토피아적 가치'와 ‘유희적 가치’가 중요 예측변인으로 나타났다.

Evaluation of consumer preferences for general food values in Korea: best-worst scaling approach

장재봉 충남대학교 농업과학연구소 2018 Korean Journal of Agricultural Science Vol.45 No.3

Consumers are becoming increasingly interested in what kind of value their food has. Many studies have focused on consumers’ preferences and willingness to pay for specific food values. However, few studies have asked consumers to consider or rank the importance of different food values. This paper determined consumers' food values by implementing the best-worst scaling approach and segmented consumers based on the relative importance of general food values that consumers place on them. Among a list of eleven food values (taste, safety, origin, appearance, price, environmental impact, naturalness, convenience, nutrition, fairness, and habit) which was compiled from previous studies on food preferences, on average, safety, nutrition, taste, and price were the most important values to consumers, whereas fairness, habit, appearance, convenience, origin, and environmental impact were the least important values. However, significant variation exists among consumers in terms of the relative importance of food values. To investigate the heterogeneity among consumers, a Latent Class Analysis was performed to classify consumers into subgroups based on responses to questions. Two latent classes were found and characterized as ‘safety-nutrition’ and ‘taste-price’. The ‘safety-nutrition’ cluster represents 61% of the sample and a group of people who find safety and nutrition centered values to be the most important. Another cluster represents about 39% of the sample, and relative to the first group, this group finds price and taste values to be more important.

봉화군 장군봉 일대 자연림의 식생유형과 임분특성

변성엽 ( Seong-yeob Byeon ),윤충원 ( Chung-weon Yun ) 한국환경생태학회 2017 한국환경생태학회지 Vol.31 No.3

본 연구는 봉화 장군봉의 자연림을 대상으로 산림식생의 유형을 분류하고, 그에 따른 임분특성을 구명하고자 수행되었다. 2014년 6월부터 2016년 8월까지 식생조사를 실시하였으며, 총 71개소의 식생조사자료를 토대로, 종-면적곡선, 식물사회학적 식생유형분류, 중요치, 종다양도, 일치법, CCA 분석을 실시하였다. 종-면적곡선과 누적종수 추정치를 분석해본 결과, 조사구의 설치는 적절하게 이루어졌으며, 총 227개 분류군(67과 152속 197종 3아종 27변종)이 출현하였다. 식생유형분류를 실시한 결과, 총 7개의 식생단위로 분류되었으며, 최상위 수준에서 신갈나무군락군, 신갈나무군락군은 고로쇠나무군락(동자꽃군과 물참대군), 잣나무군락(시닥나무군과 잣나무전형군), 굴참나무군락(담쟁이덩굴군과 굴참나무전형군)으로 분류되었으며, 담쟁이덩굴군은 담쟁이덩굴전형소군과 호랑버들소군으로 분류되었다. 중요치 분석결과, 식생단위 1∼5의 교목층에서는 신갈나무(38.0∼70.4%), 식생단위 6은 박달나무(35.3%), 식생단위 7은 소나무(45.4%)가 각각 가장 높게 나타났다. 박달나무와 소나무가 우점하는 식생단위 6과 7은 교목층을 제외한 층위에서 신갈나무와 굴참나무가 높은 중요치를 나타내어, 향후 이들 식생단위는 신갈나무와 굴참나무에 의한 군락이 형성될 것으로 사료되었다. 종다양도는 식생단위 1, 2, 3의 종다양도(2.130∼2.353)가 높게 나타났으며, 이는 계곡의 지형적 특성에 의한 영향 때문인 것으로 사료되었다. 일치법과 CCA를 실시한 결과, 식생유형은 해발고도와 가장 높은 상관관계를 가지고 있는 것으로 나타났다. The research has been conducted in order to classify the vegetation types of natural forest in Mt. Janggunbong, Bonghwa-Gun and establish its following characteristics of stands. Vegetation data were collected by June in 2014 to August in 2016. Based on the 71 quadrates, we carried out an analysis of species-area curve, vegetation types, importance value, species diversity, coincidence method and CCA. As a result of the species-area curve, it was showed the proper investigation, vascular plants consisted a total of 227 taxa; 67 families, 152 genera, 197 species, 3 subspecies, 27 varieties. The forest vegetation was classified into 7 vegetation units, when it comes to a community group, they are classified into the Quercus mongolica community group. As for community, Q. mongolica community group is classified into the Acer pictum subsp. mono community, Pinus koraiensis community and Q. variabilis community. As for group, A. pictum subsp. mono community is classified into Lychnis cognata group and Deutzia glabrata group. The P. koraiensis community is classified into A. komarovii group and P. koraiensis typical group. The Q. variabilis community is classified into Parthenocissus tricuspidata group and Q. variabilis typical group. As for subgroup, P. tricuspidata group is classified into P. tricuspidata typical subgroup and Salix caprea subgroup. As a result of the importance value, Q. mongolica showed highest importance value in tree layer of vegetation units 1, 2, 3, 4 and 5. Betula schmidtii showed highest importance value in tree layer of vegetation unit 6. P. densiflora showed highest importance value in tree layer of vegetation unit 7. In subtree layer, shrub layer and herb layer of vegetation units 6 and 7, Q. mongolica and Q. variabilis showed high importance value. This implying that a vegetation units 6 and 7 is predicted to be composed by Q. mongolica and Q. variabilis. As for species diversity, vegetation units 1, 2 and 3 showed high species diversity(2.130∼2.353). It was considered to be due to the topographical characteristics of valley. As a result of coincidence method and CCA, altitude showed high correlation than other environmental factor.

언제 가치에 따라 행동하는가? 가치의 실제 자기 중요도 및 지각된 사회적 중요도와 행동의 관계

박혜경 한국사회및성격심리학회 2012 한국심리학회지 사회 및 성격 Vol.26 No.3

When do individuals act on their personal values? Based on a distinction between actual self-importance (the extent to which individuals personally endorse certain values) and perceived social importance of values (the extent to which individuals consensually believe the values to be important to their group), this study found that collectivistic values were rated higher in the perceived social importance than in the actual self-importance while the opposite was the case for individualistic values. In addition, the relation between personal values and self-reported value-expressive behaviors was inversely associated with perceived normative pressures such that personal values related the strongest to the behaviors for which normative pressures were perceived to be the weakest. These data were interpreted to suggest that a collective misrepresentation of cultural values might contribute to the persistence of collectivism in the Korean cultural context and that the relation between personal values and behaviors might be partly masked by perceived normative pressures. 사람들은 언제 자신의 가치에 따라 행동하는가? 본 연구에서는 가치의 실제 자기 중요도(해당 가치를 개인적으로 중요하게 여기는 정도)와 지각된 사회적 중요도(해당 가치가 자신의 집단에서 중요하게 여겨진다고 믿는 정도)를 구분함으로써 집단주의적인 가치들은 실제 자기 중요도에 비하여 지각된 사회적 중요도가 높으나 개인주의적인 가치들은 지각된 사회적 중요도에 비하여 실제 자기 중요도가 높음을 알 수 있었다. 더 나아가 이 연구에서는 개인의 가치와 가치 표현 행동 간의 관계는 지각된 규범적 압력과 부적인 상관을 보임(지각된 규범적 압력이 강해질수록 개인의 가치와 행동 간의 관련성은 약해짐)을 관찰하였다. 종합하건대, 이러한 결과는 문화적 가치에 대한 집단적인 오해석이 한국 문화 맥락에서 집단주의가 유지되는 데에 기여할 가능성과 개인의 가치와 행동 간의 관련성이 지각된 규범적 압력에 의하여 부분적으로 가려질 가능성을 시사한다.

지각된 가치와 위험이 인터넷 패션 쇼핑몰의 수입패션제품 구매행동에 미치는 영향

김효정(Hyo Jung Kim),황선진(Sun Jin Hwang) 한국복식학회 2011 服飾 Vol.61 No.4

The purpose of this study were to investigate influences of perceived value and perceived risk on purchasing behavior for imported apparel from official dealer and unofficial dealer in internet shopping mall. A total of 363 female subjects with ages ranging between 20`s and 30`s completed the questionnaire. The results of this study were as follows. 1) Imported apparel through official dealer had no influence by impulse buying for convenience and efficiency value, information value, after-purchasing value. On the other hand, imported apparel through unofficial dealer had a negative influence by impulse buying for convenience and efficiency value. 2) Imported apparel through official dealer had a negative influence by impulse buying for function and service risk. But for imported apparel through unofficial dealer, not only function and service risk but also private information risk were influenced by impulse buying. 3) All of imported apparel through official dealer and unofficial dealer had no influence by flow for convenience and efficiency value, information value, after-purchasing value. 4) All of imported apparel through official dealer and unofficial dealer were influenced by flow for function and service risk. That is to say, when consumer find satisfaction about quality of products, whether real thing or not, guarantee of quality, consumer`s purchasing behavior will be enhance.