공익법인 가산세제도의 개선방안에 대한 연구

이중교 한국법학원 2022 저스티스 Vol.- No.189

Public service corporations originally perform public service in charge of the state, and tax benefits for public service corporations can be justified in that it can be more beneficial to society as a whole than the state directly performs public service. However, since it presupposes that public service corporations contribute to the public interest, an institutional mechanism is needed to correct it if the public service corporations enjoy only tax benefits and neglect the obligations imposed on them. According to the content and degree of violation of obligations by public service corporations, Korean government imposes gift tax on serious violations of obligations, and imposes penalty tax on lower levels of obligations. In this article, the current status and problems of the penalty tax regulations of public service corporations are examined, and the improvement measures are presented in four ways as follows. First, in order to strengthen the function of correcting penalty tax, a three-stage taxation system should be introduced, and if public service corporations intentionally repeat violations of obligations more than four times, tax benefits should be deprived. In the case of penalty tax on violation of the obligation to publicly announce statements of settlement of accounts, violation of the obligation to open and use exclusive accounts and violation of the obligation to submit reports, prior to imposing the first-stage penalty tax, a certain deadline is set to request correction, and the first-stage penalty should be imposed only if the correction is not implemented by the designated deadline. On the other hand, since the obligation to prohibit advertisement and promotion of related companies is due to the deviation of the representative of the public service corporations, penalty tax should be imposed on the representative as well as on the public service corporations. Second, if the penalty tax for violating the obligation to maintain the stock holding limit of affiliates overlaps with the penalty tax for violating the obligation to comply with the stock holding standards of the same corporation, the bigger penalty tax of the two should be imposed in order to optimize the burden of penalty tax. In the case of penalty tax on the violation of the inauguration ban of executives and employees related to the contributor, it should not be imposed if executives and employees actually work. In addition, in the case of penalty tax on violation of the obligation to publicly announce statements of settlement of accounts, violation of the obligation to undergo tax audit, violation of the obligation to open and use exclusive accounts, the upper limit on penalty tax by the Framework Act on National Taxes should be also applied to ensure transparency of public service corporations. Third, when applying the mandatory expenditure system, if it is a public service corporation's public interest project and is also subject to income tax or corporate tax, it should not be treated in principle as used directly for public interest projects. However, when they receive expenses at the level of actual expenses in the profitable business, it should be treated as used directly for public interest projects exceptionally. Fourth, in the case of penalty tax on the violation of the obligation to submit reports etc, the tax amount is determined by the imposition of the tax office, so the phrase “imposes” shoulde be used instead of “collects”. 공익법인은 본래 국가가 담당하는 공익업무를 대신 수행하며, 그것이 국가가 직접 공익업무를 수행하는 것보다 사회전체적으로 더 유익할 수 있다는 점에서 공익법인에 대한 세제혜택의 정당성을 찾을 수 있다. 그러나 이러한 세제혜택은 공익법인이 공익에 기여하는 것을 전제로 하므로 공익법인이 세제혜택만 누리고 공인법인에게 부과된 의무를 소홀히 하는 경우에는 이를 교정하는 제도적 장치가 필요하다. 우리나라는 공익법인의 의무위반의 내용과 정도에 따라 중대한 의무위반에 대하여는 증여세를 추징하고, 그보다 낮은 수준의 의무위반에 대하여는 가산세를 부과하고 있다. 그런데 우리나라의 공익법인 관련 가산세제도는 의무위반에 대한 교정효과가 미흡하고 가산세 수준이 과도하다는 등의 문제점이 있으므로 그에 대한 개선방안을 다음과 같이 4가지로 제시하였다. 첫째, 가산세의 교정기능을 강화하기 위하여 3단계의 단계별 과세체계를 도입하고, 공익법인이 고의로 4회 이상 의무위반행위를 반복하는 경우에는 세제혜택을 박탈한다. 결산서류 공시의무 위반, 전용계좌 개설·사용의무 위반, 보고서 제출의무 위반 가산세의 경우 1단계 가산세를 부과하기에 앞서 일정한 기한을 정하여 시정요구를 하고 지정기한까지 시정하지 않는 경우에 비로소 1단계 가산세를 부과하는 것으로 한다. 한편 특수관계기업 광고·홍보 금지의무는 공익법인 대표자의 일탈에 기인하는 것이므로 공익법인 이외에 그 대표자에게도 가산세를 부과한다. 둘째, 가산세의 부담을 적정화하기 위하여 계열기업 주식보유한도 유지의무 위반 가산세와 동일 내국법인 주식보유기준 준수의무 위반 가산세가 중복되는 경우에는 그 중 큰 금액의 가산세를 부과한다. 출연자와 그 특수관계자인 임직원의 취임금지 위반 가산세의 경우 임직원이 실제 근무한 경우까지 경비 전액을 가산세로 부과하는 것은 실질에 맞지 않으므로 가산세 부과에서 제외한다. 또한 결산서류 공시의무, 회계감사의무, 공익법인 전용계좌 사용의무 위반 가산세는 공익법인의 투명성을 확보하기 위한 것이므로 국세기본법상 한도를 적용한다. 셋째, 수익용 또는 수익사업용 재산 의무지출제도를 적용할 때 공익법인의 직접 공익목적사업이면서 동시에 소득세나 법인세의 과세대상이 되는 수익사업에 지출하는 경우 그 수익사업이 실비 수준의 비용을 받는 경우에는 예외적으로 직접 공익목적사업에 사용한 것으로 취급한다. 넷째, 상증세법 제78조 가산세 규정에서 “징수한다”는 문구를 사용하고 있는 보고서 등 제출의무 위반, 장부작성 비치의무 위반 등에 따른 가산세의 경우 다른 가산세와 마찬가지로 과세관청의 부과처분에 의하여 세액이 확정되므로 “징수한다”는 문구 대신 “부과한다”는 문구를 사용한다.

이동통신서비스기업의 경쟁우위전략 실행활동에 대한 소비자 반응 실증연구

윤경구 ( Kyung Goo Yoon ),신건철 ( Geon Cheol Shin ) 정보통신정책학회 2010 정보통신정책연구 Vol.17 No.3

본 연구는 소비자의 관점에서 이동통신서비스기업의 경쟁우위전략 실행활동이 서비스 애호도에 미치는 영향에 대해 실증연구하였다. 실증분석결과는 다음과 같이 요약된다. 첫째, 외생변수로 상정한 경쟁우위전략 실행활동인 지각된 기업능력, 지각된 기업아이덴티티, 지각된 마케팅활동이 내생변수인 고객 서비스품질과 서비스 애호도에 미치는 영향을 분석한 결과, 이동통신서비스시장에서는 지각된 기업능력이 서비스 애호도를 형성하는데 중요한 역할을 하는 것으로 나타났다. 또한 경쟁우위전략 실행활동가운데 지각된 기업아이덴티티와 지각된 마케팅활동은 서비스 애호도에 직접적인 영향을 미치지는 않지만 매개변수인 고객 서비스품질에 정(+)의 영향을 미치는 것을 알 수 있었다. 둘째, 마켓 리더인 SK텔레콤은 지각된 기업능력이 고객 서비스품질과 서비스 애호도에 직접적인 영향을 미치는 것으로 나타났고, 도전자인 KT는 이에 부가하여 지각된 마케팅활동이 매개변수인 고객 서비스품질을 통해서 서비스 애호도에 영향을 미치는 것으로 나타났다. 셋째, 이동통신서비스시장의 경우 지각된 마케팅활동은 서비스 애호도에 부정적인 영향을 미치는 결과가 나타났다. 최근 번호이동성제도를 활용한 소비자의 이동통신서비스 전환행동이 쉽게 이루어지고 있는 현실은 이제 소비자에게 고객 서비스 품질은 중요한 요인이 될 수 없다는 것을 시사한다. This study focused on the effects of the practical activities with regard to corporate-level strategies of the mobile telecommunication service firms on service loyalty. The results is as follows. First, perceived corporate capability played an important role in the influence of three exogenous variables(perceived corporate capability, perceived corporate identity, perceived marketing activities) on two endogenous variables(customer service quality and service loyalty) in the mobile telecommunication service market. Also, although perceived corporate identity and perceived marketing activities did not directly affect service loyalty, they positively did by way of customer service quality, mediating variable. Second, as for SK Telecom, the market leader, perceived corporate capability directly affected customer service quality and service loyalty. But as for KT, the challenger, perceived marketing activities in addition to perceived corporate capability affected service loyalty by way of customer service quality, mediating variable. Third, perceived marketing activities negatively affected service loyalty. Third, perceived marketing activities negatively affected service loyalty. Recently, consumers` switching behavior through number portability frequently happen. This fact lets us know that customer service quality can not be a key factor to distinguished one firm from others. Accordingly, because mobile telecommunication service quality is not an important selective factor in process of decision making for purchasing, service loyalty also could not help being lessened.

근로자 대상 기업의 재취업지원서비스 제공이 기업가치에 미치는 영향에 관한 연구

김진태,이영민 한국회계정보학회 2022 회계정보연구 Vol.40 No.1

[Purpose]This study aimed to examine the effect of Corporate re-employment support service on Corporate value. [Methodology]The effect of re-employment support service on corporate value was analyzed by PSM matching corporates that have provided re-employment support service. In addition, we analyzed how the degree of participation in re-employment support service had affected Corporate value. [Findings]In results of analysis, it was found that the provision of re-employment support service had positive effects on Corporate value. Main results are the same as those of listed companies on the securities market, but are not the same as listed companies on the KOSDAQ market. In the case of the degree of participation in re-employment support service, the participation ratio of re-employment support service did not significantly affect Corporate value, whereas the non-participation ratio of re-employment support service was found to have negative effects on Corporate value. [Implications]Significant findings suggest that re-employment support service for workers in corporates can have positive effects on Corporate value regarded as an activity for corporate social responsibility. In addition, the ratio of participation in the re-employment support service did not significantly affect the Corporate value, but the ratio of non-participation negatively affected the Corporate value. Regardless of preliminary research findings, government's drived re-employment support service just started and therefore, the impact of the long-term application of re-employment support service needs to be evaluated frequently. [연구목적]본 연구에서는 기업의 재취업지원서비스 제공에 대한 사회적 책임이 기업가치에 미치는 영향을 살펴보고자 한다. [연구방법]재취업지원서비스 제공 기업과 대응 기업을 PSM분석을 통해 매칭한 후, 재취업지원서비스 제공 여부가 기업가치에 미치는 영향을 분석하였다. 또한 재취업지원서비스에 대한 참여 정도가 기업가치에 미치는 영향도 분석하였다. [연구결과]전체 자본시장에 상장된 기업을 대상으로 한 분석결과에서 재취업지원서비스 제공은 기업가치에 긍정적 영향을 미치는 것으로 나타났다. 다만, 유가증권시장 상장기업 대상 분석에서는 전체 분석결과와 동일한 결과가 도출되었으나, 코스닥시장 상장기업 대상 분석에서는 집단간 통계적 유의성이 없었다. 재취업지원서비스에 대한 참여 정도의 경우 재취업지원서비스 참여 비율은 기업가치에 유의한 영향을 미치지 못하지만, 재취업지원서비스 미참여 비율은 기업가치에 부정적 영향을 미치는 것으로 나타났다. [연구의 시사점]기업 근로자 대상 재취업지원서비스 제공은 기업의 사회적 책임에 대한 활동으로써 기업가치에 긍정적 영향을 미칠 수 있다는 점을 시사하였다. 또한, 재취업지원서비스 참여자에 대한 참여 정도(비율)는 기업가치에 유의한 영향을 미치지 못하지만, 미참여에 대한 정도(비율)는 기업가치에 부정적인 영향을 미친다고 판단할 수 있다. 다만, 이와 같은 연구결과는 정부의 재취업지원서비스 도입 시점을 기준으로 한 연구결과로써 향후 재취업지원서비스의 장기적 적용에 따른 영향은 시계열적 영향에 관해서는 차후 재평가할 필요성이 있다.

공익활동 활성화를 위한 공익법인 과세제도의 개선방안

박훈 한국조세연구포럼 2019 조세연구 Vol.19 No.1

This paper aims to suggest improvement plans of taxation system to promote more active public interest activities of public-service corporations. For this study, the significance and the present status of public-service corporation taxation system and problems of public-service corporation taxation system were investigated and specific improvement plans were explored. Public-service corporation refers to a nonprofit corporation for public interests. Under tax law, public-service corporation has wider meanings, including those under public-service corporation legislation. In 2017, there were 34,426 public-service corporations with different business purposes in operation. These public-service corporations receive various national tax and local tax benefits and have a duty to cooperate, but there are some taxation problems as follows. The current public-service corporation taxation system ⅰ) is complicated, not an united, systematic structure focusing on public-service corporations, ⅱ) imposes heavy additional tax burden for transparency, ⅲ) does not reflect many different voices of subscribers properly, and ⅳ) does not acknowledge the rule of management rights through public-service corporations, consistently. In order to improve these problems, ⅰ) the Basic Law for National Taxes needs to clearly define public-service corporations under tax law, and differences among individual tax systems, such as the Income Tax Law, the Corporate Tax Act, the Inheritance Tax and Gift Tax Act, and the Value-Added Tax Act should be resolved separately, ⅱ) there is a need to expand the range of public-service corporations’ obligation of an external audit under Inheritance Tax and Gift Tax Act from 10 billion won or over to 12 billion won, and educational corporations and religious corporations should be included, ⅲ) it is required to acknowledge a tax deferral of transfer income taxes caused by conditional donation in order to reflect various opinions of subscribers, change gifted taxes imposed to income taxes, and change tax credit of contributions to income deduction, and ⅳ) there is a need to actively use the system to ask public-service corporations to pay some of contributed properties obligatorily for public utilities. 이 글은 공익법인이 공익활동을 보다 적극적으로 할 수 있는 과세제도의 개선방안을 제시하는데 그 목적이 있다. 이를 위해공익법인 과세제도의 의의와 현황, 공익법인 과세제도상문제점을 살펴본 후, 구체적인 개선방안을 모색하였다 공익법인은 비영리법인 중 공익을 목적으로 하는 법인을 말한다. 세법상 공익법인은 공익법인법상 공익법인을 포함한 보다 넒은 의미로 쓰인다. 2017년 기준 사업목적별 공익법인 가동 법인수는 34,426개이다 이러한 공익법인에 대해서는 국세와 지방세상 다양한 혜택과 협력의무가 부여되어 있지만, 이중 다음과 같은 과세상 문제를 갖고 있다. 현행 공익법인 과세제도에 대해서는 ⅰ)공익법인을 중심으로 단일화된 체계적인 구조가 아니고 복잡하다는 점, ⅱ)투명성 확보와 관련된 가산세 부담이 과중하다는 점, ⅲ)다양한 기부자의 의사를 제대로 반영하지 못하고 있다는 점, ⅳ)공익법인을 통한 경영권 지배에 대해서 세제상 취급이 일관되지 않다는 점 등을 문제점으로 지적할 수 있다. 이러한 문제점 개선과 관련해서는,ⅰ)세법상 공익법인에 대해서는 국세기본법에서 이를 정의하고 개별세법상 차이나는 부분은 소득세법, 법인세법, 상속세 및 증여세법, 부가가치세법 등 개별세법에서 별도로 정리하는 방안, ⅱ)상속세 및 증여세법상 외부회계감사의무 공익법인의 범위를 현재 총자산 100억 원 이상에서 120억 원으로 개정하고 교육법인과 종교법인을 포함하는 것으로 개정하는 방안, ⅲ)다양한 기부자의 의사반영을 위해 부담부증여에 따른 양도소득세의 과세이연 인정, 증여세 추징을 소득세로 전환, 기부금의 세액공제에서 소득공제로 전환 등 법제도의 구체적 개선, ⅳ)일부 출연재산을 공익목적사업으로 의무적으로 지출하게 하는 제도의 적극적인 활용 등을 고려할 수 있다.

공익법인의 효율적 관리방안에 대한 연구

이영환 한국의정연구회 2014 의정논총 Vol.9 No.1

A public-service corporation refers to a non-profit corporation founded so as to operate a public service with the permission of a competent authority related to the business. A public-service corporation is differentiated from a profit-making corporation in that it aims at public interest and from a non-profit corporation in that it aims at profits of unspecified individuals. Public-service corporations belong to the category of non-profit corporation, and yet not all non-profit corporation comes under public-service corporations. A public-service corporation may have a possibility to be abused as a means of avoidance of tax and inheritance of wealth in the name of the promotion of public interest, which may cause a problem in the equity of taxation because of a lack of reasonable and post-management. First, Inheritance Tax and Gift Tax Act provide a list of public utilities that are the targets of tax benefits. This enumeration method of the ordinance has a merit that it can clearly designate the scope of public utilities, but it has a problem in that it is difficult to flexibly correspond to the designation of a new public utility. Such an enumeration method of ordinance may be effective for the cases with small social changes, high government professionalism and a small scale of the financial business, but otherwise, it is difficult to expect effectiveness. In addition, since existing supervisory institutions for public-service corporations are selected as competent authorities supervising public interest activities, the regulatory periods cannot but be diversified depending on the kind of the public interest activities. Thus, even if the same criteria apply to the same issue, there is a possibility of causing a problem of fairness if each competent authority does it differently. Therefore, unified verification or administration/supervision should be carried out according to the designation of public-service corporation and an independent organization to investigate and manage public-service corporations should be established considering fairness between the public-service corporations. Second, Japan carries out taxation of the relevant corporation differently according to the degree of its public interest. It is judged that South Korea, too, should tax non-profit corporations differently according to the degree of their public interest like Japan rather than apply the same taxation system to them so as to meet the intention of the introduction of tax benefits to the taxation of public-service corporations and tax equity. 공익법인이 공익성 도모를 명분으로 조세회피와 부의 세습수단으로 악용될 가능성과 과세의 형평성에 문제가 있다는 지적을 받고 있다. 이러한 지적을 받는 이유는 제도의 불비(합리적이지 못하고, 체계적이지 못한 사후관리의 부족 등)에서 그 원인을 찾을 수 있다. 공익법인에 대한 설립허가는 일정한 기준이 없을 뿐만 아니라, 주무관청마다 다르고, 설립이 되면 특별한 사유가 없는 한 동일한 세제혜택을 받게 된다. 그러다 보니 이러한 논쟁에서 자유롭지 못하게 된다. 공익법인 관련 사후관리는 공익법인의 설립과 건전한 발전 그리고 공익을 위한 활동을 최대한 보장할 수 있어야 된다. 본고에서는 다음과 같은 근본적인 개선방안을 제시한다. 첫째, 공익법인에 대한 관리·감독기관은 공익활동을 주관하는 주무관청이므로 공익활동의 종류에 따라 규제기관이 다원화될 수밖에 없다. 그리고 동일 사안에 대해 동일 기준을 적용하더라도 주무관청에 따라 다르게 적용될 수 있다. 따라서 공익법인 지정에 따른 검증이나 관리·감독을 통일적으로 수행하고, 공익법인 간의 형평성을 고려하여 공익법인을 검증·관리할 수 있는 독립적인 기구를 신설할 필요가 있다. 둘째, 공익법인의 공익활동은 그 자체가 외부경제를 생산하는 일종의 공공재이다. 공공재의 효율적 생산은 외부편익의 크기에 따라 세제혜택의 크기가 결정되어야 한다. 지금처럼 동일한 세제혜택으로는 효율적인 생산을 달성할 수 없다. 따라서 일본의 경우처럼 공익성의 유무와 정도에 따라 공익법인에 대한 차별적인 과세체계를 마련하는 것이 공익법인의 건전한 발전을 위해 필요하다.

공익법인의 설립

고상현 한국민사법학회 2015 民事法學 Vol.70 No.-

Citizens may establish diverse types of organizations out of voluntary motivations, and can thus promote general public services. As a law which governs public-service corporations, there is a special law of the Civil Act which pertains to the establishment and operation of public-service corporations. According to this Act, a public-service corporation refers to a foundation corporation or an incorporated association which conducts businesses about support for or payment of schooling fees, scholarships or research grants, academic activities and charities to contribute to public services. Therefore, to establish a public-service corporation, the purpose of establishing one should be public services involving scholarships, academic activities and charities. And, articles of association for a public-service corporation should be written. Its articles of association should specify requirements for a public-service corporation. A foundation corporation requires the contribution of assets enough to smoothly execute its intended business. The establishment of a public-service corporation requires the approval of the competent agency. Therefore, an applicant for the establishment of a public-service corporation should fill out the prescribed form and submit it to the competent agency along with a set of required documents. At its discretion, the competent agency will assess and approve or disapprove such applications, and its disapproval should not be the target of trial according to judicial precedents. A public-service corporation, like a non-profit corporation under the Civil Act, can be established by registering in the location of its main office. After registering its establishment, a public-service corporation should report the transfer of its assets and registration of establishment to the competent agency. A public-service corporation, which is so established, can receive various tax breaks. However, if the corporation harms public interests or does similar acts, its establishment may be cancelled by the competent agency. The current Public-Service Corporation Act makes the scope of applying public services such as academic activities and charities narrow, does not make the criteria for public services clear, makes the competent agencies' discretion for approval or disapproval vary according to such agencies, and makes the establishment procedure particular. Such problems are being raised. Therefore, the criteria for acknowledging public services should be expanded to cover a wider range of public services, the competent agencies' discretion for approval should be shifted to binding approval and excessive regulations should be abolished. Public services should not be exclusive to the state.

공익법인의 효율적 관리방안에 대한 연구

李咏桓 한국의정연구회 2014 의정논총 Vol.9 No.1

공익법인이 공익성 도모를 명분으로 조세회피와 부의 세습수단으로 악용될 가능성과 과세의 형평성에 문 제가 있다는 지적을 받고 있다. 이러한 지적을 받는 이유는 제도의 불비(합리적이지 못하고, 체계적이지 못한 사후관리의 부족 등)에서 그 원인을 찾을 수 있다. 공익법인에 대한 설립허가는 일정한 기준이 없을 뿐만 아니라, 주무관청마다 다르고, 설립이 되면 특별한 사유가 없는 한 동일한 세제혜택을 받게 된다. 그 러다 보니 이러한 논쟁에서 자유롭지 못하게 된다. 공익법인 관련 사후관리는 공익법인의 설립과 건전한 발전 그리고 공익을 위한 활동을 최대한 보장할 수 있어야 된다. 본고에서는 다음과 같은 근본적인 개선방안을 제시한다. 첫째, 공익법인에 대한 관리·감독기관은 공익활동을 주관하는 주무관청이므로 공익활동의 종류에 따라 규 제기관이 다원화될 수밖에 없다. 그리고 동일 사안에 대해 동일 기준을 적용하더라도 주무관청에 따라 다 르게 적용될 수 있다. 따라서 공익법인 지정에 따른 검증이나 관리·감독을 통일적으로 수행하고, 공익법인 간의 형평성을 고려하여 공익법인을 검증・관리할 수 있는 독립적인 기구를 신설할 필요가 있다. 둘째, 공익법인의 공익활동은 그 자체가 외부경제를 생산하는 일종의 공공재이다. 공공재의 효율적 생산 은 외부편익의 크기에 따라 세제혜택의 크기가 결정되어야 한다. 지금처럼 동일한 세제혜택으로는 효율적 인 생산을 달성할 수 없다. 따라서 일본의 경우처럼 공익성의 유무와 정도에 따라 공익법인에 대한 차별적 인 과세체계를 마련하는 것이 공익법인의 건전한 발전을 위해 필요하다. A public-service corporation refers to a non-profit corporation founded so as to operate a public service with the permission of a competent authority related to the business. A public-service corporation is differentiated from a profit-making corporation in that it aims at public interest and from a non-profit corporation in that it aims at profits of unspecified individuals. Public-service corporations belong to the category of non-profit corporation, and yet not all non-profit corporation comes under public-service corporations. A public-service corporation may have a possibility to be abused as a means of avoidance of tax and inheritance of wealth in the name of the promotion of public interest, which may cause a problem in the equity of taxation because of a lack of reasonable and post- management. First, Inheritance Tax and Gift Tax Act provide a list of public utilities that are the targets of tax benefits. This enumeration method of the ordinance has a merit that it can clearly designate the scope of public utilities, but it has a problem in that it is difficult to flexibly correspond to the designation of a new public utility. Such an enumeration method of ordinance may be effective for the cases with small social changes, high government professionalism and a small scale of the financial business, but otherwise, it is difficult to expect effectiveness. In addition, since existing supervisory institutions for public-service corporations are selected as competent authorities supervising public interest activities, the regulatory periods cannot but be diversified depending on the kind of the public interest activities. Thus, even if the same criteria apply to the same issue, there is a possibility of causing a problem of fairness if each competent authority does it differently. Therefore, unified verification or administration/supervision should be carried out according to the designation of public-service corporation and an independent organization to investigate and manage public-service corporations should be established considering fairness between the public-service corporations. Second, Japan carries out taxation of the relevant corporation differently according to the degree of its public interest. It is judged that South Korea, too, should tax non-profit corporations differently according to the degree of their public interest like Japan rather than apply the same taxation system to them so as to meet the intention of the introduction of tax benefits to the taxation of public-service corporations and tax equity.

기업혁신과 비감사서비스

권기정(Gee Jung Kwon),안홍복(Hong Bok Ahn),최강득(Kang Deuk Choi) 한국경영학회 2011 經營學硏究 Vol.40 No.3

This paper examines whether auditors can affect the productivity(a proxy for corporation innovation) of audited companies if non-auditing service was concurrently provided with auditing service to audited companies. Specifically, this paper examines whether the auditor`s advisory service can affect the innovation activity of audited company. The study sample is composed of 2,350 firms with both auditing service and non-auditing service, listed on the Korea Stock Exchange(KSE) in 2000 and 2007. For many years, non-auditing service has been important thesis in accounting field, And until now, researches about non-auditing service are separated into independence of auditor and auditing quality. Many prior literatures about non-auditing service assumes that in real world when auditors provide both auditing and non-auditing service for their clients, the possibility of declining auditor`s independence probably happen. Moreover, many opinions of accounting professionals about non-auditing service also raise the same questions about the auditor`s independence in providing auditing and non-auditing service. However, competing opinions such as Simunic(1984) suggest that providing both auditing and non-auditing service can promote effectiveness and efficiency when auditors provide their clients business consulting. And Recent prior literatures do not provide dominant results about the significant relationship between non-auditing service and auditor`s independence. Some((Frankel et al., 2002; Dee et al., 2002) reports providing both service can decrease auditor`s independence, others(Ashbaugh et al., 2003; Chung and Kallapur, 2003) can not affect the independence, On the contrary to this, another researches(Larker and Richardson, 2005; Antle et al., 2002) can raise auditors` independence. As mentioned above, until now, there is no dominant opinions about the empirical association between providing both auditing and non-auditing service and auditors` independence. But, this paper has some different point of view about non-auditing service. This paper tries to see the matter from clients`` point of view. Therefore, this paper suppose that clients who buy auditors` non-auditing service can solve various problems in business and promote their effectiveness and efficiency in operating their business by taking auditors` advanced consulting. And this paper expect that it is the reason for that clients companies usually buy non-auditing service from the same auditors. This paper expects companies taking non-auditing service can arose business innovation, and then this can promote their revenue and productivity, or this can reduce their cost of goods, operating and manufacturing. finally, companies can increase their value. In this perspective, this paper investigates the empirical relationship between non-auditing service and firm innovation. To do this, this study uses four regression models to examine the associations between three aspects of non-auditing services and corporation innovation. These three non-auditing services include the ratio of non service fee occupying in the revenue from audited company, the dummy of non-auditing service and the natural logarithm of total non-auditing fees (NAF). According to the result of examination, level of non-service fee, the ratio of non service fee occupying in the revenue from audited company and an indicator variable(If firms are rendered non-auditing services concurrently with auditing services, 1 otherwise, 0) effect on the innovation of audited company. In addition to, tax consulting service fee which is kind of non-auditing service can significantly have positive effect on corporate innovation. Because of close relation with auditing, the result of tax consulting service is interpreted that tax consulting service increases specialty of auditor rather than impairs the independence of auditor. The positive relation between corporate innovation and NAS is more manifested when the auditors are Bi

정부의 사회서비스 공공성 강화전략과 입법과제

윤석진(Yoon Seok-Jin) 사회복지법제학회 2018 사회복지법제연구 Vol.9 No.3

본 논문에서는 사회서비스원 또는 사회서비스공단 설치로 예견되는 복지환경변화와 이에 따른 문제, 민간 사회복지법인 및 시설 등의 기능과 역할 재편전략을 살펴보았다. 이를 위해 정부의 사회서비스 공공성 강화전략과 국회에서 심사 중인 관련 법안을 심층 검토하였다. 본 논문에서는 사회서비스원 또는 사회서비스공단의 설립을 둘러싼 국내 복지환경에 변화에 대응하기 위한 민간 사회복지법인 및 시설의 생존전략을 모색하였다. 그리고 정부정책 및 관련 법률의 내용을 중심으로 그 문제점을 밝히고, 개선의 필요성을 제시하였다. 특히 국내사회서비스 분야가 공공과 민간으로 분리되는 현상에 착안하여 「사회복지사업법」의 전향적 개선을 통한 민간 사회복지법인 및 시설의 경쟁력 확보방안을 구상해보았다. 그 결과, 본 논문에서는 사회서비스원 또는 사회서비스공단 시대 복지제공 주체 간의 공생방안을 핵심으로 정부 주도의 사회서비스 직접 운영을 자제하고 보장국가론의 관점에서 사회서비스 분야의 민⋅관 경쟁체제 도입을 주장했다. 그리고 구체적 방법으로 「사회복지사업법」에 네거티브 규제의 도입, 협력적 복지거버넌스로의 체제전환, 규제수용도 개선을 위한 민간사회복지법인 및 시설 지원체계로의 개편 방안을 도출해 보았다. In this paper, we examined the changes in the welfare environment and the corresponding problems, functions and roles of private social welfare corporations and facilities, which are expected by the establishment of “The Social Service” or “The Social Service Public Corporation”. For this reason, the government s social service publicity strengthening strategy and related bills under consideration by the National Assembly were reviewed in depth. In this paper, we sought a strategy for survival of private social welfare corporations and facilities in response to changes in the domestic welfare environment surrounding the establishment of “Social Service” or “The Social Service Corporation”. It also revealed the problem with the contents of government policies and related laws and suggested the need for improvement. In particular, a measure was devised to secure competitiveness of private social welfare corporations and facilities through forward-looking improvement of 「Social Welfare Service Act」 in light of the current separation of the social services sector into the public and private sector. As a result, this paper advocated the introduction of a civil and government competition system in the field of social services from the perspective of a guaranteed national theory, while refraining from direct operation of government-led social services as the core of the social service provider. In specific ways, we drew up measures to introduce negative regulations, to change the system into a cooperative welfare governance, and to reform the private social welfare corporation and facility support system to improve regulatory acceptance in 「Social Welfare Service Act」.

기업택배 기업의 서비스 프로세스 개선 방안 - Y사의 서비스청사진 분석을 중심으로

김연성 ( Youn Sung Kim ),장진명 ( Jin Myung Jang ),강준구 ( Jungoo Kang ),배경미 ( Kyung Mi Bae ) 한국품질경영학회 2017 품질경영학회지 Vol.45 No.1

Purpose: This research aims to analyze the service process of corporate courier services in order to offer service providers possible directions for adaptation of new technologies and assurance of better quality services. Methods: Through the analysis on the parcel service process of company Y by applying service blueprinting method, the overall process and failure service points of corporate courier services can be recognized and investigated. Next, the several newer technologies, augmented reality glasses, exoskeleton, and drone are applied to the service process of company Y as they are suggested by the literature review and referenced to DHL`s report on the Fourth Industrial Revolution. Then, service options to overcome the service failure points to improve the service process can be produced. Results: The parcel service process of the company Y is utilized as a hub-and-spoke structure by having distribution and delivery centers which separates customers into two types, ones using the total services and the others only using the delivery service. In addition, the main cause of the service failures is determined that it is due to the limited working hours of delivery centers compared to the workload. Conclusion: This research contributes in better understanding of corporate courier services and providing information for benchmarking. An empirical research on the costs and the efficiencies of applying the new technologies is suggested for the further improvement in the processes of corporate courier services.