상품 컬러가 구매의도에 미치는 영향

황인석(In Suk Hwang),이향주(Hyang Joo Lee) 한국마케팅학회 2012 마케팅연구 Vol.27 No.1

본 연구는 상품 컬러가 구매의도에 미치는 영향을 컬러의 대표적 속성이라 할 수 있는 선호도 및 적합도 관점에서 실증 고찰하고 있다. 여기서 컬러 선호도란 말 그대로 특정 컬러를 선호하는 정도라고 할 수 있으며, 적합도는 컬러가 상품과 맞느냐, 맞지 않느냐 하는 개념이라 할 수 있다. 가설 검정을 위해 본 연구는 인쇄 광고를 사용하였으며 피험자로서 대학생 160명이 참가하였다. 연구 결과 선호도가 높은 컬러와 적합도가 높은 컬러는 각각 선호도가 낮은 컬러 및 적합도가 낮은 컬러보다 구매의도를 높이는 것으로 나타났다. 이러한 선호도의 영향은 구매 관여도가 낮은 상품에서 유의하게 나타났으며, 높은 상품에서 유의하게 나타나지 않았다. 반면 적합도의 영향은 구매 관여도가 낮은 상품에서 유의하게 나타나지 않았으며, 높은 상품에서 유의하게 나타났다. This study investigates effects of product color on purchase intention, specifically focusing on its preference and fit in print advertising. Color preference refers to the extent to which people like a color and color fit is defined as the extent to which a color evokes meanings(i.e. feelings, thoughts, images) that are fit, congruent, or in harmony with those evoked by a product. Based on the past studies, a total of four hypotheses are addressed in the study; High preferred color will show a greater positive effect than low preferred color on the purchase intention for an advertised product(H1), high fit color will show a greater positive effect than low fit color on the purchase intention for an advertised product(H2), the effect predicted by the H1 will be more evident in low purchase- involvement product condition(H3), and the effect predicted by the H2 will be more evident in high purchase-involvement product condition(H4). Especially, ELM(Elaboration Likelihood Model) was used for the formulation of the H3 and the H4. One hundred and sixty undergraduate students at the college of one of authors participated in the study. The sample aged between 20 and 26 with an average of 23.2 and was nearly 60 percent male. Pretests were conducted to select product categories for the manipulation of purchase-involvement and appropriate colors for each preference or fit condition. Each pretest used an independent sample. Based on the pretests, a digital camera and a USB were chosen for high or low purchase-involvement product condition respectively and black(high preferred and high fit condition), clean red-purple(high preferred and low fit condition), yellow green(low preferred and high fit condition), and dull yellow(low preferred and low fit condition) were selected to be used in the main experiment. Before the experiment, participants were told that the purpose of the study was to analyze consumers` responses to product advertising and that they would watch several ads. The ads consisted of one experimental and four nonexperimental ads which were made newly for the study. In order to control for primacy and recency effects, the experimental ad for the high- or low purchase-involvement product condition was placed third in the sequence of five ads. After watching each ad, participants answered the questionnaire items about the ad including their purchase intention for the advertised product. The purchase intention was measured using three items on a seven-point scale(α = .94). The items took the form ranging from ``definitely would not buy`` to ``definitely would buy``, ``improbably buy`` to ``probably buy``, ``definitely would not recommend the advertised product to my friends`` to ``definitely would recommend the advertised product to my friends``. The items were modified slightly from those used in the studies by Goldsmith and Lafferty(2000) and Till and Busler(2000). For further analysis, all multi- items were averaged. In the case of experimental ad, different from nonexperimental ads, manipulation- check measures were added into the questionnaire. Specifically, the purchase-involvement was measured by three seven-point scale items from Park and Young(1986) and Zaichkowsky`s(1985) studies("The purchase of an digital camera(or USB) is important to me," "I watch advertising for a digital camera(or USB) carefully," and "I spend a lot of time in purchasing a digital camera(or USB)") Each item was anchored by 1 = strongly disagree and 7 = strongly agree. The items exhibited high reliability(α = 96). The color preference and fit were measured using one and three items respectively on a seven-point scale. The former was developed by referring to MacInnis and Park(1991), anchored by 1 = not likable and 7 = likable while the latter was from Kellaris, Cox, and Cox(1993) and MacInnis and Park`s(1991) studies(fit, congruent, matched; 1 = strongly disagree, 7 = strongly agree). The reliability among the items for the fit was shown high(α =

소비자 관점에서 쇼핑 펀의 부정적 결과에 관한 고찰: 불필요 구매를 중심으로

황인석 ( In Suk Hwang ) 한국소비자학회 2010 소비자학연구 Vol.21 No.4

기존 연구들이 주로 쇼핑행위가 유발하는 긍정적 결과를 다룬 것에 비해, 본 연구는 소비자 관점에서 쇼핑행위가 유발하는 부정적 결과에 초점을 맞추고 있다. 구체적으로 본 연구는 부정적 결과를 불필요 구매로 간주하여 쇼핑 시간, 쇼핑중독, 사전 구매계획 행동 등을 매개로 쇼핑 펀이 불필요 구매에 미치는 영향을 구조적으로 고찰하고 있다. 가설 검정을 위한 설문조사에는 서울시에 거주하는 20-55세 사이의 190명이 참여하였다. 연구결과 쇼핑 펀의 지각은 쇼핑시간의 양에 긍정적인 영향을 미치며, 쇼핑시간의 양은 불필요 구매에 긍정적인 영향을 미치는 것으로 나타났다. 또한 쇼핑 펀의 지각은 쇼핑중독에 긍정적인 영향을 미치며, 쇼핑중독은 다시 쇼핑 시간의 양에 긍정적인 영향을 미침으로써 결국 불필요 구매에 영향을 미치는 것으로 나타났다. 한편 쇼핑중독은 사전 구매계획 행동에 부정적인 영향을 미침으로써 불필요 구매를 유발하는 것으로 나타났다. 이러한 일련의 결과들은 쇼핑행위로부터 발생하는 긍정적 가치가 경우에 따라서는 부정적 결과를 도출할 수 있음을 시사하고 있다. Past research has suggested that the hedonic value from shopping has a positive effect on shopping satisfaction, store satisfaction, quality evaluation and revisit intention respectively (e.g., Babin et al. 1994: Carpenter 2008). But, this study assumes that the value doesn`t always create positive consequences. In some cases, negative consequences can result from the value. Based on the assumption, this study explores effects of shopping fun considered as one of the hedonic value from shopping on the unnecessary purchase, especially from a consumer perspective. Here, the unnecessary purchase is defined as the action to buy products not positively necessary or to buy necessary products beyond what`s needed. The study only considers an offline situation. This is because of two reasons. First, old consumers are expected to have few opportunities to purchase products online because they are not accustomed to the Internet environment. Second, consumers have difficulty in enjoying enough fun from the online shopping because they can not touch, wear, or taste products and can not feel the atmosphere of the store which consists of light, fragrance, music and so on, compared to the offline shopping. Therefore, the study excludes the case of the online shopping. To accomplish the purpose of the research, this study uses the structural equation model including the constructs such as the amount of shopping time, shopping addiction, and advance purchase-planning behavior as well as the shopping fun and the unnecessary purchase. This study defines the shopping addiction as the personal tendency to pursue intentionally the relief of negative emotions or the acquisition of positive emotions by shopping although earlier works have focused only the relief dimension. The advance purchase-planning behavior is considered in the study as the behavior to plan what to purchase and where to purchase products or brands before the actual shopping. Based on past literature, a total of six hypotheses are addressed in the study. Concretely, Hi and P12 predict that the perceived fun from shopping would have a positive effect on the amount of the shopping time which in turn enhance the unnecessary purchase. These hypotheses stem from the opponent process theory and the shaping theory(Mowen and Minor 2001). In terms of the relationship among the shopping fun, the shopping addiction, and the amount of the shopping time, H3 and H4 expect that the perceived fun from shopping would have an indirect positive effect on the amount of the shopping time, which is mediated by the shopping addiction. As a route from the shopping addiction to the unnecessary purchase, H5 and H6 suggest that the shopping addiction would decrease the advance purchase-planning behavior which in turn cause the unnecessary purchase. The survey research was conducted to test the hypotheses on the last week in July, 2010. A total of one hundred and ninety respondents living in Seoul were interviewed by ten well-trained surveyors. The sample population was 40 percent male and included members in the age groups 20s, 30s, and 40·50s. The proportion in their 20s was approximately 40 and those in their 30s and 40·50s comprised approximately 30 percent respectively. The mean age of the sample was 34.1. Each construct in the study was measured by three seven-point scale items. An exploratory factor analysis of all items yielded five factors using the criteria of the eigenvalue of .9, with each factor explaining from 6.51 to 29.03 percent of the variance. Each item had a factor loading above .40. The α-value of each construct was between .70 and .84. The factor analysis and the α-values provided the evidence of construct validity. All multi-item scales were averaged for further analysis. That is, each exogenous and endogenous construct in research model was represented by a single indicator using the averaged scale. The proposed model was tested by using the AMOS program. As a result, it was shown that all fit indices indicated a reasonably fit of the proposed model (χ2=6.51 (df: 4, p>.05), GFI=.91, AGFI=.88, NFI=.90. CFI=.90. RMR=.08). Tests of the hypotheses were conducted by a maximum-likelihood estimation procedure using the same program. Results show that the perceived shopping fun has a positive effect on the amount of the shopping time which in turn enhances the unnecessary purchase(path coefficient: .47, t=5.20, p<.001: path coefficient: .33, t=5.57, p<.001, respectively). Also, the fun contributes positively to the shopping addiction which has positive influence subsequently on the amount of the shopping time(path coefficient: .12. t=2.04, p<.05: path coefficient: .38, t=4.72. p<.001. respectively). It is also found that the shopping addiction decreases on the advance purchase-planning behavior which has in turn a negative effect on the unnecessary purchase (path coefficient: -.14, t=2.10, p<.05: path coefficient: -.31, t=4,82, p<.001, respectively). In addition, the female consumers are shown in the study to perceive the shopping fun higher than the male and the age has a negative relationship with the perception of the shopping fun. From a theoretical or a practical perspective, there are some implications in the study. First, the study suggests, on a consumer level, that the shopping fun can cause the unnecessary purchase by the increasing the shopping time or the decreasing the behavior of purchase planning before actual shopping. There is quite a possibility that the same would be applied to playing a game or drinking for the fun. Considering past works have focused only on the positive consequences from the shopping fun, we can find a differentiated contribution from the finding. Second, as for companies, they have to bear in mind that strategically fostering shopping fun would not be always positive. Companies would be confronted with an unexpected resistance of consumer groups such as their criticism for destroying a healthy consumption culture or even no-buy campaign if a bond of sympathy about the relationship between shopping fun and unnecessary purchase developed among people. Third, this study implicates that companies have to pay special attention to CSR(Corporate Social Responsibility) because, in some cases, the shopping fun promoted by them does harm to consumers` purchase activities as suggested. This study has limitations in several ways. First, the results are on the basis of data from a general shopping situation. For the validity of them, further research should test the hypotheses under a specific situation such as department stores, discount stores, or convenience stores. Second, as a measure of the amount of shopping time, this study used self-report time. For the generation of results, applying absolute shopping time to the research model is needed in further research. Third, our sample was limited to one population group such as consumers in Seoul, which also lower the generality of the study`s results. Therefore, future research is necessary to explore negative consequences from the shopping fun by including other population groups and get the confirming results. In spite of the limitations, the findings in the study are expected to contribute to the existing theory and marketing practices.

광고모델 친숙도의 효과에 관한 고찰: 중복 출연 친숙도와 일상 친숙도를 중심으로

황인석 ( In Suk Hwang ),김문용 ( Moon Yong Kim ) 한국소비자학회 2011 소비자학연구 Vol.22 No.3

본 연구는 광고모델 친숙도를 중복 출연 친숙도와 일상 친숙도로 나누고 이들 친숙도가 광고효과에 미치는 영향을 실증적으로 고찰하고 있다. 여기서 중복 출연 친숙도란 인위적인 클러터 상황에서 동일 모델의 (다른 광고에) 반복 출연으로 인해 생겨나는 친숙도를 말하며, 일상 친숙도란 일상생활에서 자연스러운 접촉 혹은 직·간접적인 경험 등으로 인해 형성된 친숙도를 의미한다. 실험은 대학생 180명을 대상으로 모의 상황에서 실시되었다. 연구 결과 일상 친숙도가 낮은 광고모델의 경우 중복 출연 친숙도가 높을 때보다 낮을 경우에 메시지 기억이 더 높은 것으로 나타났다. 그러나 일상 친숙도가 높은 광고모델의 경우 중복 출연 친숙도 고/저에 따라 분명한 차이가 나타나지 않았다. 또한 본 연구에서는 중복 출연 친숙도와 광고태도의 관계는 ∩ 형태로 나타났으며, 이러한 ∩ 형태의 정점은 일상 친숙도가 높은 모델보다 낮은 모델에서 더 늦게 나타났다. 본 연구는 광고모델 친숙도를 세분화하고, 그 영향을 광고효과 측면에서 실증 고찰하고 있다는 점에서 의의를 지닌다고 할 수 있다. This study investigates effects of endorser familiarity on ad effectiveness, suggesting that the familiarity can have two dimensions, multiple endorsement and ordinary familiarity. The multiple endorsement familiarity refers to the familiarity formed by repetitive exposures to the same endorser in various ads in an ad-clutter. The familiarity may be formed on a short-term basis. For example, if a person watched a lot of ads with the same endorser, but in the different product category, in a clutter, the person could have the relatively high multiple endorsement familiarity with the endorser. While the ordinary familiarity is a long-term based concept, formed by natural contact or direct or indirect experience with something in a real life. Based on the past studies, a total of five hypotheses are addressed in the study; The memory performance for ad messages will be higher in the condition of the low multiple endorsement familiarity of an endorser than in the condition of the high(H1-1). The H1-1 will be more evident in the condition of the low ordinary familiarity of an endorser than in the condition of the high(H1-2). Theses hypothesis are based on the assumption that the decrease of interest in the ad or the distraction of attention to the ad can be higher in the condition of the high multiple endorsement familiarity or the high ordinary familiarity. The H2-1 asserts that the relationship between the multiple endorsement familiarity and the ad attitude will be a ∩ shape. The mere exposure theory and the wear-out effect are adopted for the theoretical background for the hypothesis. The peak of that shape is expected to come later in the condition of the low ordinary familiarity compared to in the condition of the high(H2-2), which can be explained by the assumption for the H1 and the wear-out effect. In addition, this study predicts, referring to earlier works, that the ad attitude will have more influences on the ad effectiveness than the memory performance(H3). To test the hypotheses, the experiment took place at a regular undergraduate class time. One hundred and eighty-six undergraduate students at the college of one of authors participated in the study. Their ages ranged from 20 to 29 with an average of 24.4. The sample was 62.2 percent male. Before the experiment, all participants were told that the purpose of the study was to analyze consumers` responses to TV ads and they would watch twenty print ads as a clutter on the screen, for fifteen seconds per each. The target ad were placed at the end of the clutter. All participants were randomly assigned to one of six independent experimental groups. After showing the ads in the clutter to participants, we let them take a distraction task such as watching pictures of beautiful landscape on the screen for one minute. Then, they were given the message recall and recognition tasks for one minute per each. The recognition task was done after the recall task. After the memory tasks were finished, participants filled out items measuring attitudes, behavior intention, likeability of an endorser, and fit between an endorser and the ad. They also answered to the items for the manipulation check and were given a debriefing questionnaire that asked them in an open-ended format to report what they believed to be the purpose of the study at the end of the experiment. It was found that our manipulation was successful and no participants had noticed the purpose of the study. Also, there was no significant difference of the likeability of an endorser or the fit between the endorser and the ad among groups in each ordinary familiar condition. But because six participants were found to have watched some ads in the clutter, they were excluded from the further analyses. Results showed that the memory performance was higher in the condition of the low multiple endorsement familiar group than in the condition of the high in the low ordinary familiar condition. However, there was no statistical difference between them in the high ordinary familiar condition. As noted, this study assumed that the group of the high multiple endorsement familiarity could have a limitation of the interest or attention-gaining compared to that of the low in the low ordinary familiar condition. But such effects are thought to be disappear in the high ordinary familiar condition. It was also found that there was a ∩ shape between the multiple endorsement familiarity and the ad attitude, that is, as the multiple endorsement familarity increased, the slope of the ad attitude decreased. The degree of the decreasing was more greater in the high ordinary familiar condition than in the low. The ad attitude was found to play a more role on the persuasion than the memory performance. This finding is in line with the previous empirical findings that suggest the memory performance has no or little effect on the persuasion. Consistent with this suggestion, we also found that the relationship between the familiarity of the endorser and the persuasion was more closer to the relationship between the familiarity of that and the ad attitude than to the relationship between the familiarity and the memory performance. This study has limitations related to the generalization of results in several ways. First, there is the possibility that the findings could appear only when consumers are in the high involvement condition. If consumers were in the extremely low involvement condition, they would not pay attention to the endorser, even the noble or unfamiliar endorser, which subsequently could affect on the memory performance negatively. Second, being performed in a simulated and one-time situation using non-professional print ads with the exposure on a screen, the study would have the limitation of external validity. Further study is necessary to examine effects of the familiarity of an endorser in a real situation using professional ads with the natural exposure. Third, our sample was limited to one population group such as college students. This also decrease the generality of the study`s results. Further research should explore the effect by including other population groups and get the confirming results. In spite of the limitations, the findings in the study are expected to contribute to the existing theory and marketing communication practices.

구전이 도시 마케팅의 결과에 미치는 영향

황인석 ( In Suk Hwang ) 한국소비자학회 2011 소비자학연구 Vol.22 No.1

본 연구는 도시와 관련된 구전의 양과 질이 도시 친숙도 및 도시 태도를 매개로 도시 마케팅의 결과에 미치는 영향을 고찰하고 있다. 여기서 도시 마케팅의 결과는 도시 방문 의도, 도시 거주 의도, 도시 특산물 구매의도를 의미한다. 조사 대상 도시는 첫째, 결과의 일반화를 위해 하나의 도시를 선정하는 것보다는 복수의 도시를 선정하고, 둘째, 조사 도시에 가본 적이 없는 응답자의 확보를 용이하게 하기 위해 국내 도시보다는 외국 도시를 선정하며, 셋째, 동서양의 대표 도시 각각 하나를 선정한다는 관점에서 북경과 뉴욕을 선정하였다. 조사는 2010년 5월 한 달간 10명의 조사원에 의해 일대일 면접 방식으로 이루어졌다. 대상은 서울 시내에 거주하는 20-50세 사이의 성인 남녀로서, 북경과 뉴욕에 가본 적이 없는 사람만을 대상으로 하였다. 참여자들에게 본 조사는 ‘도시에 대한 소비자 반응 조사’라고 언급하였으며, 사전 양해를 얻어 주로 직장, 가정 등을 방문하여 이루어졌다. 표본은 총 222명이었으며 남자 112명(50.6%), 여자 110명(49.4%)이었다. 결과에는 북경과 뉴욕 모두 도시 관련 구전의 양이 도시 친숙도를 매개로 도시 태도에 긍정적 영향을 미치는 것으로 나타났으며, 도시 관련 구전의 질은 도시 태도에 긍정적인 영향을 미치는 것으로 나타났다. 또한 도시 태도는 도시 방문 의도, 도시 거주 의도, 도시 특산물 구매 의도에 각각 긍정적인 영향을 미치는 것으로 나타났다. 본 연구는 순수 마케팅적 시각으로 도시 마케팅 관련 모형 설정 및 실증 분석을 최초로 시도하고 있다는 점과 다른 장소 마케팅에도 포괄적으로 적용될 수 있는 일반화된 모형의 가능성을 제시하고 있다는 측면에서 의의를 가질 수 있다. As the recognition that marketing concept includes places as well as products is becoming more common, people`s interests in city marketing increases these days. Especially, after relaunching the autonomous local government system in 1991, city marketing activities are more booming among local governments. As a result, we can easily encounter the city`s slogan in daily life such as ``Hi Seoul``, ``Soul of Asia``, ``Dynamic Busan``, ``Colorful Daegu``, ``Ah! Kwangju``, ``It`s Daejon``, ``Fly Incheon``, ``Ulsan For You``, ``Happy Suwon``, and so on. Also, holding local festivals for the economy activation and publicity are brisk among them. One report estimated that the number of local festivals would be between 900 and 1200(http://316. newsk.com). Efforts for city marketing are also true of foreign cities as seen in their slogans such as ``I Love NY``(New York), ``Yes! Tokyo``, ``Asia`s World City``(Hong Kong), ``Uniquely Singapore``, ``Live It Up Singapore``, ``Business Capital of America``(Chicago). Despite of these interests in city marketing, the study on that has been performed very restrictively, especially among Korean marketing researchers. In this sense, this study considers city marketing as a main research topic. Specifically, this study aims at investigating impacts of word-of-mouth(WOM) on consequences of city marketing which include the visit intention and the living intention for the city and the purchase intention for city`s specialties. The WOM can be assumed as one of the most important factors which influence the success of city marketing. To accomplish the purpose of the research, this study uses the structural equation model including the constructs such as the volume of WOM, the valence of WOM, city familiarity, city attitude as well as the consequences of city marketing. The volume of WOM and the valence of WOM means respectively the amount of WOM and the nature of WOM messages. Based on past literature, a total of six hypotheses are addressed in the study. Concretely, The H1 and H2 predict that the volume of WOM about the city would have a positive effect on the city familiarity which in turn increases the city attitude. The relationship comes from the definition of familiarity and the mere exposure theory(Zajonc 1968). Similarly, the valence of WOM is also expected to have a positive effect on the city attitude because the two constructs are closed related to the liking or the disliking. The H3 and H4 suggest that the visit intention and the living intention for the city would increase as the city attitude increases. These predictions stem from the attitude-behavior model such as Fishbein`s. Lastly, from the perspective of halo effect and country-of-origin effect, this study hypothesizes that there is a positive relationship between the city attitude and the purchase intention for city`s specialties. The cities surveyed were Beijing and New York which were considered as typical ones in the West and in the East respectively. Therefore, the study excluded the respondents who have been to one of these cities from the sample. A total of two hundred and twenty-two respondents living in Seoul were interviewed by ten well-trained surveyors. The sample population was 50.6 percent male and included members in the age groups 20s, 30s, and 40·50s. The proportion in their 20s was approximately 34.3 and those in their 30s and 40·50s comprised approximately 35.1 and 30.6 percent respectively. The mean age of the sample was 34.3. The survey was conducted in May, 2010. Each construct in the study was measured by one, two or three seven-point scale item(s). A series of factor analyses and α-values provided evidences of construct validity and reliability. The proposed model was tested by using the AMOS program. As a result, it was shown that all fit indices indicated a reasonably fit of the proposed model (χ2=101.03 (p<.001), GFI= .91, NFI= .89, CFI= .93, RMSEA= .08 in Beijing; χ2=124.84 (p < .001), GFI= .85, NFI= .87, CFI= .90, RMSEA= .10 in New York). Tests of the hypotheses were conducted by a maximum-likelihood estimation procedure using the same program. Results show that the volume of WOM has a positive effect on the city familiarity which in turn enhances the city attitude in each case(path coefficient: .47(t=6.20, p<.001), path coefficient: .20(t=3.95, p<.001), respectively in Beijing; path coefficient: .53(t=10.34, p<.001), path coefficient: .22(t=4.09, p<.001), respectively in New York). Also, the valence of WOM is shown to contribute positively to the improvement of the city attitude in each city(path coefficient: .41(t=4.87, p<.001) in Beijing; path coefficient: .44(t=5.24, p<.001) in New York). It is also found that the city attitude has positive influence on the visit intention(path coefficient: .43(t=7.24, p<.001) in Beijing; path coefficient: .50(t=8.91, p<.001) in New York) and the living intention(path coefficient: .44(t=7.15,p< .001) in Beijing; path coefficient: .42(t=5.99, p<.001) in New York) for the city and the purchase intention for city`s specialties(path coefficient: .31(t=4.09, p<.001) in Beijing; path coefficient: .34(t=5.01, p<.001) in New York) respectively in each case. There are some implications in the study. First, the study suggests that the volume and the valence of WOM are closely related to the city attitude which can cause the economic development of the city(The increasing of visit intention would improve the income from the tourism and the higher living intention for the city would cause an influx of the population which could in turn increase the value of the city such as the price of real estate in the city. Also, the higher purchase intention for city`s specialties would positively contribute to the economic development of the city by the invigoration of the corresponding industry). Here, the volume of WOM can be affected by various efforts such as producing news related to the city, holding differentiated local festivals to appeal to outsiders, making a unique slogan or a symbol of a city, and so on. If the news were positive, the visitors were satisfied with the festival, or the city slogan or symbols were well fitted to the city and impressive, the valence of WOM would be more upgraded. Second, the finding that the valence of WOM has greater effects on the consequences of city marketing compared to the volume of that can give practical implications to practitioners of a local government. Third, the results can be also true of the country marketing which is also a kind of place marketing because the volume and the valence of WOM on the country are expected to have a deep relationship with the country attitude which in turn, in the same manner, could influence the visit intention and the living(or immigration) intention for the country and the purchase intention for country`s specialties respectively. That is, the research model in the study can be a generalized model applied to other place marketing. This study has some limitations regarding the generalization of the results. Nevertheless, we can find unique contributions from the study such as the establishment of the concept and characteristics for city marketing, the introduction of a generalized model related to the relationship between WOM and consequences of city marketing, and the empirical test of the model for the first time in domestic marketing literature.

2008년도 「법인세법」 판례 회고

황인석(In Suk Hwang) 한국세법학회 2009 조세법연구 Vol.15 No.1

2008년도에 법인세법과 관련하여 선고된 대법원 판결은 16건인데, 그 중 손금의 계산과 관련된 판례가 8건으로 가장 많았다. 위 판결들은 특수관계자에게 대하여 금전을 무상대여한 행위가 부당행위계산 부인의 대상인지 여부, 임의경매를 통하여 사업용 자산의 일부를 취득한 경우에도 세무상 영업권을 계상할 수 있는지 여부, 협력업체 직원들에게 지출한 야근 식대나 간식비, 신문사가 지국 직원들에게 지급한 격려금 등이 접대비에 해당하는지 여부 등에 관하여 기존 대법원 판례의 입장에 입각한 판단을 함으로써 그 판단기준을 좀 더 구체화하였다는 점에서 의미가 있다고 본다. 또한 대표자 인정상여로 소득처분된 부분에 대하여 법인이 소득세를 납부한 경우 대표자에게 구상권을 행사할 수 있는지 여부에 관한 전원합의체 판결이 있었는데(대법원2008.9.18 선고, 2006다49789 전원합의체 판결), 위 판결은 원천징수제도에서의 구상권에 관한 법리가 법인세법상의 대표자 인정상여에도 그대로 적용되고, 소득의 귀속여부에 대한 입증책임이 법인의 대표자에게 있다고 보아, 특별한 사정이 없는 한 대표자는 법인에게 구상금을 지급할 의무를 진다고 판시하였다. 인정상여의 경우라고 하여 일반적인 원천징수의 경우와 달리 볼 이유가 없고, 법인세법 시행령 제106조 제1항 제1호 단서가 “귀속이 불분명한 경우에는 대표자에게 귀속된 것으로 본다”고 규정한 것은 대표자가 소득세 납부의무를 부담하고 이와 동시에 원천징수의무자인 법인에게 원천징수세액을 지급할 의무를 부담한다는 의미로 해석하는 것이 타당하므로 위 판결의 입장은 타당하다고 판단된다. 한편 법인의 실질적 경영자인 대표이사 등이 법인의 자금을 유용하는 행위는 특별한 사정이 없는 한 사외유출에 해당한다는 기존 판례의 입장을 고수하면서도 특별한 사정의 범위를 다소 넓게 해석하여 사외유출로 보는 범위를 제한한 판결이 있었다(대법원 2008.11.13 선고, 2007두23323 판결). 대법원은 횡령의 경우 애초부터 회수를 전제로 하여 이루어지지 않았다는 이유로 특별한 사정이 없는 한 사외유출에 해당한다고 보고, 횡령하여 취득한 금원은 구소득세법 시행령 제43조 제1호의 ‘급여’에 해당한다고 보아 소득세원천징수분의 납부의무를 부과하고 있다. 위 판결이 구체적 사안에서 사외유출로 보는 범위를 제한한 것은 결론에 있어서는 타당하다고 보나, 위와 같은 횡령에 관한 대법원의 기존입장이 타당한지 의문이 있다고 본다. In 2008, there are 16 Supreme Court decisions on issues related to corporate income tax. Half of these 16 cases (i.e., 8 cases) dealt with issues of deductibility of expense. These cases are meaningful in that they provided more clear guidelines in interpreting the tax laws based upon the principles established in the previous Supreme Court decisions. The specific issues addressed by the Supreme Court include: (ⅰ) taxability on deemed interest from the interest-free loan extended to a related party;(ⅱ) deductibility, as goodwill, of business asset acquired from a public auction;(ⅲ) deductibility, as entertainment expense, of payment of meals for overtime works by dispatched workers;and (iv) deductibility, as entertainment expense, of conciliatory payment by newspaper company to its branch workers. The Supreme Court decided on the issue of whether a company may be indemnified from a representative director in case that the company pays the personal income tax for the deemed salary allegedly belonging to the representative director (Supreme Court 2008.9.18 Sentence 2006Da49789 Plenary Decision). Pursuant to this decision, the Court held that the indemnification theory under withholding tax is equally applicable to the deemed salary for a representative director, who has a burden of proof to rebut the presumption that such deemed salary is belonging to himself/herself. The Court reasoned that no justification is found for non-application of the general withholding tax principle to the deemed salary case. The Court cited Subsection 1 of Section 1 of Article 106 of Enforcement Decree of Corporate Income Tax, reading that “in case that it is not certain to whom the income is belonging, such income is deemed to belong to a representative director.” Pursuant to this provision, the Court held that it is reasonable to interpret that the representative director has obligation to pay personal income tax for the deemed salary and the company, as withholding agent, has to pay the withholding taxes. There is a case in which the Court broadly interpreted the meaning of special circumstances, based upon the previous decisions that the misappropriation of a company’s monies by the representative director shall constitute outflow of capital in the absence of showing special circumstances (Supreme Court 2008.11.13 Sentence 2007Du23323). The conclusion of this case is seemingly fair. However, it is still disputable over the previous Supreme Court’s ruling as to (ⅰ) whether narrower interpretation of scope of outflow of capital is justified on the ground that misappropriation is not predicated upon the assumption that the company will be repaid, and (ⅱ) such misappropriated monies can be considered salary under Section 1 of Article 43 of the former Enforcement Decree of the Personal Income Tax Act.

대학 합성생물학 실습수업용 프로그램 개발 - 유전자 회로 조립 실험과 빛 테두리 그림 그리기 실험을 바탕으로 -

김혜지,송준현,김아람 한국생물교육학회 2019 생물교육 Vol.47 No.4

The purpose of this study is to develop a practical training program for synthetic biology that introduces biology major students to the field of synthetic biology and enables students to experience an exciting part of the synthetic biology research. This program consists of two hands-on modules. The first module constructs a gene circuit that produces red fluorescent proteins, allowing students to observe the result directly through their eyes. In the second module, students learn common molecular logic of gene circuits by practicing bacterial programming that enables bacteria to detect the light border. This practice program was applied to the biology major students, and their perception of the contents of the program was measured. Learning assessment quizzes revealed that ~87%(7/8) of the participants well understood the key concepts in this practice program. In addition, all participants, except one, responded that the experimental design to visually check whether a genetic circuit works increased their interest in the field of synthetic biology. The results show the possibility of this program as an introductory practice course for undergraduate synthetic biology education.

광고음악이 유발하는 감정이 메시지 기억에 미치는 영향

황인석(Hwang, In-Suk),박상준(Park, Sang-June) 한국광고홍보학회 2002 광고연구 Vol.0 No.54

TV 홈쇼핑 광고에서 배경음악이 광고효과에 미치는 영향

황인석(In Suk Hwang),원유진(Eu Gene Won) 한국마케팅학회 2006 마케팅연구 Vol.21 No.3

중국 내 반한류 집단의 특성과 반한류와 한국상품 구매의도의 관계에 관한 연구

황인석(Hwang, In-suk) 한국광고홍보학회 2009 광고연구 Vol.0 No.82

자산유동화제도의 문제점 및 개선방안에 관한 고찰 : 법령개정사항을 중심으로

황인석 ( In Suk Hwang ) 고려대학교 법학연구원 2005 고려법학 Vol.44 No.-