외부감사인의 책임제한

이준봉(Jun-Bong Lee) 한국비교사법학회 2005 比較私法 Vol.12 No.3

The participants' voluntary risk-taking bahavior is necessary to the maintenance and development of capital market. Therefore how to allocate the risks inherent in capital market is the most important factor in putting the liability on external au야tors. For this purpose, an compulsory insurance system can be used to cover the external auditor's liability. 'Proportionate Liability' and 'Capping of Liability' can be utilized to limit or mitigate the external auditor's liability on audit failure from auditor's negligence. Of course, irrespective of the compulsory insurance system, 'Proportionate Liability' and 'Capping of Liability' can be utilized on the above-mentioned matters. In the contractual relationship of company and external auditor, 'Capping of Liability' can be utilized to limit or mitigate the external auditor's liability on audit failure. And between external auditor and investors, 'Proportionate Liability' and can be utilized for the same purpose. In putting the civil liability on audit failure, 'conversion of burden of proof' should not be applied. And the liability of dirrectors and internal auditors should be reviewed under the above-mentioned context, too.

일본 잉여금배당을 전제로 한 배당과세 방안에 대한 연구

李俊奉(Jun Bong Lee) 한국세법학회 2007 조세법연구 Vol.13 No.2

일본 잉여금배당제도상 자본 및 배당관련 규정들을 현행 세법 및 미국의 입법례들과 비교ㆍ검토하여 새로운 배당과세방안을 모색하였다. 그 결론은 다음과 같다. 첫째, 주주가 주식을 통하여 회사로부터 수령하는 현금 또는 현물은 배당소득, 양도소득 및 자본의 환급으로 구분된다. 양도소득은 주주의 주식에 대한 소유권 또는 지배권이 상실되거나 실질적으로 감소하는 경우 그 대가가 해당 주식의 취득가액을 초과하는 부분을 의미한다는 점에서 배당소득 및 자본의 환급과 구분된다. 주주의 주식에 대한 소유권 또는 지배권이 상실되거나 실질적으로 감소하지 않는 경우에는 세법상 배당가능이익의 범위를 독자적으로 정하여 그 범위에 속하는 것은 배당소득으로 과세하고, 이를 벗어나는 것은 자본의 환급으로 보아 과세하지 않는다. 둘째, 자본거래와 손익거래를 구분하는 현행법의 태도는 유지되어야 한다. 자본 등의 출자 및 환급에 대하여 과세를 하여야 할 특별한 이유가 발생하였다고 볼 아무런 근거가 없기 때문이다. 따라서 현행 소득세법 제17조 제1항 제1호가 배당소득 중 하나로서 규정하고 있는 “내국법인으로부터 받는 잉여금의 배당 또는 분배금” 부분은 “내국법인으로부터 수령한 잉여금의 배당(주식 또는 출자에 관계된 것에 한하고, 자본잉여금의 감소에 수반하는 것을 제외한다)”로 수정할 필요가 있다. 셋째, Nimble dividend를 허용할 특별한 이유는 없다고 할 것이다. Nimble dividend를 허용하지 않는 취지를 반영하기 위하여서는 세법상 배당가능이익의 범위에서 배당소득으로 과세된다는 점을 명시하고, 세법상 배당가능이익의 산정과정에서 “이익잉여금은 결손이나 당기순이익이 발생한 경우”에는 배당가능이익이 없는 것으로 처리하는 방법을 취하는 것이 타당하다. 넷째, 배당가능이익은 순자산에 기초하여 산정하는 대차대조표적 접근방법을 통하여 산정되는 것이 타당하다. 회사가 자본잉여금을 배당재원으로 하는 경우에는 그 당시 세무상 이익잉여금의 잔액과 자본잉여금의 잔액의 비율로 배당한 것으로 의제할 수 있는 근거조문이 있어야 한다. 또한 위 안분계산 등에 의하여 배당소득으로 인정된 금액에 대하여서만 gross-up 및 배당세액공제를 적용하여야 한다. 다섯째, 현물배당을 하는 회사에게는 양도차익에 대한 과세가, 현물배당을 받는 주주에게는 배당과세가 이루어져야 한다. 현물배당의 경우에도 현물의 시가상당액을 모두 배당소득으로 인정할 것이 아니라, 잉여금배당의 일반례에 따라 회사가 자본잉여금을 배당재원으로 하는 경우에는 배당시 이익잉여금과 자본잉여금의 비율에 따라 안분계산하는 방법 등으로 그 배당소득액을 결정하여야 한다. 현물에 부채가 부담되어 있는 경우에 대한 조세상 취급에 관한 규정 및 회사의 현물배당을 통하여 손실을 인식할 수 없다는 규정이 필요하다. 여섯째, 잉여금배당하에서는 감자차익이나 감자차손이 발생할 여지가 없으므로 현행 감자차익에 관한 의제배당 규정 역시 정비되어야 한다. 잉여금배당제도하에서는 자기주식에 대하여는 잉여금배당을 하지 않으므로 자기주식관련 의제배당 규정은 정비되어야 한다. 의제배당의 계산시 교부대가에서 해당 주식에 대응하는 자본금등 액을 공제하는 일본의 경우와 달리 그 교부대가 또는 분배금액에서 주주의 취득가액을 공제하는 현행 세법의 입장이 더 타당하다. 일곱째, 주식배당을 과세하는 현행 세법의 입장은 유지되어야 한다. 여덟째, 자기주식의 취득단계에서 주식의 상환(stock redemption)으로서 취급하여 과세하는 것이 타당하고, 자기주식처분익의 익금산입 및 자기주식소각익의 익금산입 등과 관련된 현행법의 규정들은 폐지되어야 한다. 자기주식의 보유단계에서는 발행주식총수 및 자본 등 금액에서 자기주식을 공제하도록 규정이 정비되어야 한다. 자기주식의 처분단계에서는 양도손익이 발생하지 않는다. 양도대가의 액에서 그 자기주식의 양도 직전의 장부가액을 공제한 금액은 자본적립금액에 가감한다. 주식의 소각은 주식발행법인에게 있어서는 자본거래이기 때문에 손익이 발생하지 않고 주주의 경우에 있어서도 과세문제가 발생하지 않는다. 아홉째, 기타 자본잉여금의 처분에 의하여 배당의 경우에는 현행 일본 법인세법은 그 원천이 자본성을 갖는다고 하더라도 전액 배당으로 취급하는 현행 일본 법인세법의 태도는 타당하지 않다. 열째, 불평등배당이 행하여지고 그 결과 출자자 사이에 경제적 이익이 이동할 경우 기부금 또는 증여의 문제가 생긴다. 열한째, 건설이자의 배당규정은 삭제되어야 한다. 열두째, 회사가 배당액을 결정하여 주주에게 통지하여야 한다는 취지의 규정을 세법에서 새롭게 규정하는 것은 타당하지 않다. This article is to review the new taxation of distribution transactions, based on the introduction of surplus dividend system in Japan. The findings are as follows : First, recovery of capital to shareholders should not be taxed in the same manner as the current Korean tax law provides. The concept of earnings and profits should be introduced into Korean tax law. Inasmuch as the amount of distributions from corporation to shareholders are within the scope of earnings and profits, the amount above mentioned should be taxed as a dividend income. If the ownership or interests of shareholders are substantially reduced in the process of distribution transactions and the cashes or FMV(Fair Market Value) of properties in exchange for stocks exceed the basis of relevant stocks, the excess over the basis above should be taxed as capital gains. Second, transactions in capital should be distinguished from transactions in profit and loss, as it is provided under the current Korean tax law. Third, there is no reason for the tax law to allow nimble dividend. Fourth, it is rational to calculate the earnings and profits through the balance sheet approach. If capital surplus is used as sources of distributions, the dividend income is to be calculated on a pro rata basis in proportion to the balances of earnings surplus and capital surplus. Fifth, in case of property dividend, capital gains should be recognized on distributing corporation and dividend income should be taxed on shareholders. The amount of dividend income should be calculated in the same manner as general rules of surplus dividend. The rules relating to property dividend subject to liability and limitations on loss recognition should be added up. Sixth, there are no gains or losses from capital reduction under the surplus dividend system in tax context. So the provisions relating to constructive dividend on gains from capital reduction should be abolished. In calculating the amount of constructive dividend, the method of deducting the basis of relevant stocks against the aggregate amount of distribution is correct, in view of the consequences following the comparative analysis with deducting the capital attributable to relevant stocks. Seventh, stock dividend should be taxed in the same manner as provided under the current Korean tax law. Eighth, it is appropriate to consider stock redemption as a taxable event, rather than retention or disposal of treasury stock. So the provisions relating to gains from disposal or reduction of treasury stock should be abolished. Ninth, dividend from the miscellaneous capital surplus should not be taxed, which is not the case in Japan. Tenth, disproportionate dividend may trigger taxation on donations or gifts between relevant shareholders. Eleventh, provisions relating to dividend of construction interest should be abolished. Twelfth, it is inappropriate to introduce to the Korea tax law a notification provision by distributing corporation to shareholders on the amount of dividend.

현행 기업회계기준 및 회계감사기준과 관련한 법규정의 문제점

이준봉(Jun Bong, Lee) 한국증권법학회 2007 증권법연구 Vol.8 No.1

우리나라 무역기업의 디지털수출모델에 관한 연구

이준봉(Jun-Bong LEE),박광서(Kwang-So PARK) 한국무역상무학회 2021 貿易商務硏究 Vol.90 No.-

B2C 디지털수출은 기존의 B2B 수출과 달리 수출자가 수입국의 도소매 유통망을 거치지 않고 디지털 플랫폼을 통하여 직접 해외소비자와 거래하여 혁신적인 부가가치를 창출하면서 중소기업에게 새로운 글로벌시장 진출 기회를 제공하고 있다. 특히 가수 BTS의 세계적인 인기, 영화 기생충의 아카데미 수상 등 전 세계적으로 한류의 영향이 증대되면서 우리나라 B2C 디지털수출에 새로운 활력이 되고 있다. 이에 기업들은 한류를 자사상품 홍보 및 마케팅에 적극 활용하고 있으며, 최근에는 단순 홍보·마케팅을 넘어 온라인 커머스까지 연결하려는 한류드라마커머스라는 새로운 시도도 있다. 본 연구는 최신 비즈니스 트렌드 및 한류의 영향력을 바탕으로 한류와 디지털 플랫폼을 연계한 한류 디지털수출모델을 제시하였다. The Korean wave"s influence is increasing worldwide, such as the worldwide popularity of the singer group BTS and the Academy Award-winning film Parasites, the Korean wave will infuse new vitality into Korean B2C digital exports. The Korean wave improves the images of the nation, companies, and products directly and indirectly. It also improves product reliability and has a positive impact on overseas consumer"s purchase decisions. In other words, the Korean wave plays a crucial role in increasing exports. The purpose of this study is to present the digital export models of SMEs utilizing the Koreanwave. In particular, with the recent transition of the world to digital economy and trade, new customized digital export models that combine the Korean wave and digital platforms are needed to expand the export of Korean SMEs, To this end, the theoretical background of digital trade, export and marketing strategies, the latest business trends, and the impact of the Korean Wave were examined through various preceding studies such as thesis and research reports. This research focused on the Korean wave, which has recently gained influence globally, and studies strategies on the digital export using Korean wave with the digital platform for the first time. Not only does this study present digital export models and strategies using the Korean wave, but it also provides implications to many researchers who are studying digital export strategies utilizing the Korean wave.

이원중합형 코어 축조용 복합레진의 결합강도에 대한 NaOCl의 영향에 대한 연구

이준봉(Jun-Bong Lee),박종덕(Jong-Duk Park),권수미(Su-Mi Kwon),유미경(Mi-Kyung Yu),이광원(Kwang-Won Lee) 대한턱관절교합학회 2007 구강회복응용과학지 Vol.23 No.4

계약해제와 조세

이준봉(Lee, Jun-Bong) 성균관대학교 법학연구소 2008 성균관법학 Vol.20 No.3S

This paper introduces the current stipulations of tax laws, tax cases and tax commentaries relating to the cancellation of contract and re-evaluate the validity of them. The conclusions are as follows; First, the starting point of reckoning of exclusion period on Article 45-2 Paragraph 2(Ex Post Factors of Rectification) of "Framework Act On National Taxes" shall be the latest among the first dates after statutory tax return period or the assessment by National Tax Service('NTS'), on the one hand, and the first informed date relating to the occurrence of cancellation of contract, on the other hand. Second, "Framework Act On National Taxes" Article 45-2 and "Enforcement Decree" thereof Article 25-2 shall be applied to the case from the objection of the assessment not through the request for rectification above, as well. Third, in case of the occurrence of lapse of tax return period, the assessment by NTS and cancellation of contract on a sequential basis, the reference point in time of judgement about the case from the objection of the assessment shall be the point in time of not assessment, but closing argument of fact-finding proceedings. Fourth, in case of acquisition tax, "Enforcement Decree Of Local Tax Act" Article 73 has priority over "Enforcement Decree Of Framework Act On National Taxes" Article 25-2 about the tax treatment of cancellation of contract. But the restoration to the original property owner due to cancellation of contract shall not be the acquisition in the context of acquisition tax. On National Taxes" Article 25-2 about the tax treatment of cancellation of contract. But the restoration to the original property owner due to cancellation of contract shall not be the acquisition in the context of acquisition tax. Sixth, "Framework Act On National Taxes" Article 45-2 and "Enforcement Decree" thereof Article 25-2 shall be applied to the cancellation of contract in the field of "Corporate Tax Act" due to the absence of explicit stipulations thereof. The term "compelling cause" on the "Enforcement Decree" above shall be interpreted as the "causes like the exercise of rescission" in the context of corporate tax. Seventh, "Framework Act On National Taxes" Article 45-2 and "Enforcement Decree" thereof Article 25-2 shall be applied to the cancellation of contract in the field of "Value-Added Tax Act" due to the absence of explicit stipulations thereof. The term "compelling cause" on the "Enforcement Decree" above shall be interpreted as the "absence of factors that may result in the impediment to the collection proceedings by NTS and the serious waste of administrative operations by NTS in the context of value-added tax. Eighth, "Framework Act On National Taxes" Article 45-2 and "Enforcement Decree" thereof Article 25-2 shall be applied to the cancellation of contract in the field of "Income Tax Act" due to the absence of explicit stipulations thereof. The term "compelling cause" on the "Enforcement Decree" above shall be interpreted as the "absence of red flags that show deficiencies by taxpayer in advance and factors that result in the serious waste of administrative operations by NTS in the context of transfer income tax.

국내 중소기업의 B2C 전자상거래 수출활성화 방안: 온라인 해외 직접판매 운영 단계별 애로 사항을 중심으로

이준봉(Jun-Bong Lee),남경두(Kyung-Doo Nam) 한국무역연구원 2016 무역연구 Vol.12 No.6

B2C cross-border e-commerce in recent years around the world have been activated as the global B2C cross-border e-commerce market was growing explosively. Therefore, many local SMEs are trying to enter this promising market and the Korean government is also trying to work out supporting plan for small businesses. This study is to suggest B2C cross-border e-commerce export activation plan for online overseas direct sales of domestic SMEs. In order to draw meaningful implications, this study investigated a step-by-step identified operational difficulties for online overseas direct sales of domestic SMEs through survey, interview and meeting with small businesses which already ran a overseas direct sales business via online. This study will be not only the basis for the government and the government related agencies to prepare substantial support policies for SMEs in B2C cross-border e-commerce but also a reference for understanding the overall market for novice players (small businesses and private sellers) to participate in the new overseas online direct sales market.

일본 신탁과세제도와 그 시사점

이준봉(Lee, Jun Bong) 성균관대학교 법학연구소 2009 성균관법학 Vol.21 No.3

The comparative legal research of current trust taxations in Korea and Japan gives some meaningful implications, which are as follows: First, it is necessary to introduce the concept of trust taxed ascorporation into the Corporate Tax Law in Korea. Second, the pass-through of losses incurred in trust to beneficiary should be limited to the specific amount under the appropriate loss limitation rules. Third, it is necessary to make clear which trust is to be taxed on the receipt by beneficiaries of trust income without entity-level tax. Fourth, anti-abuse rules are necessary for preventing the tax avoidance through trust created by declaration of trust. Fifth, the taxation of trust with public purpose should be integrated into the taxation of trust without beneficiaries. Sixth, the tax treatments of trust with successive beneficiaries should be clarified on the perspectives of Individual Income Tax, Inheritance Tax and Gift Tax.

법인인 유동화기구와 이중과세의 조정

이준봉(Lee, Jun-Bong) 성균관대학교 법학연구소 2012 성균관법학 Vol.24 No.3

This paper explores the interpretational alternatives and legislative proposals to key issues relating to the integration of income taxes between shareholders and corporation as securitization vehicle. The key issues are as follows: (ⅰ) which of dividend-paid deduction method and imputation method may well be applied to integrate the income taxes between shareholders and corporation as securitization vehicle, (ⅱ) how the current dividend-paid deduction rules under ‘CORPORATION TAX ACT’ article 51-2 may well be adjusted for securitization vehicles in general including a special purpose company under the ‘Asset-Backed Securitization Act’. According to the conclusions drawn on the above-mentioned issues, the integration between corporate-level taxation and investor-level taxation of securitization corporations may well be designed as follows. First, the dividend-paid deduction method(hereinafter called ‘DPD’) is to be applied to securitization corporations for the purpose of integrating corporate-level taxation and investor-level taxation. Second, the requirements ensuring the relevant attributes of securitization vehicles are to be added in application of special regimes to securitization transactions. Third, DPD should be applied only if corporations distribute at least 90% of earnings and profits(hereinafter called ‘E&P’) to stockholders. Fourth, corporations should not be obliged to accumulate earned surplus reserve. Fifth, carry-over earned surplus may not be added to current E&P in calculating total E&P. Sixth, overcollateralization and spread account should be deducted in calculating E&P. Seventh, corporations should file with director of tax office the documents identifying the existence of debt and creditors. Eighth, the qualification of directors and auditors should be inspected in a resonable manner. Ninth, corporation should submit the application of income deduction with tax return to get DPD treatment. Tenth, DPD should not be applied in case there is no feasibility in securitization scheme, there are infringements against the DPD requirements, there is no stockholder-level tax or corporation is incorporated in private placement and governed by two or less individual stockholders, to which cases the provisions of gross-up, dividend tax credit and dividend-received deduction are not to be applied, either.

휴대폰 단말기 약정보조금의 부가가치세 과세표준에의 포함 여부에 관한 연구

이준봉(Lee, Jun Bong),정지선(Chung, Ji Sun) 성균관대학교 법학연구소 2013 성균관법학 Vol.25 No.3

The mobile handset subsidy is a system where mobile communication service companies pay for a part of mobile phone cost in order to attract subscribers. Although there was a time when this system was temporarily prohibited as the subsidy competition became overheated after the introduction of system, it is utilized as one of important marketing techniques for attracting new subscribers of mobile communication service companies and maintaining the existing subscribers. The status on whether such mobile handset contract subsidy is the one related to the sale of mobile handset itself or the one related to the sale of mobile communication service provided by mobile communication service companies can become a problem while the nature of mobile handset contract subsidy is also divided into an opinion that it falls under the sales discount and an opinion that it falls under the sales subsidy Although it doesn’t become a problem regardless of whether it falls under discount or subsidy in Corporate Tax Act and Income Tax Act, this is a very important issue in the Value-Added Tax Act since a lot of difference is shown in the amount of sales tax. In other words, one wouldn’t be able to deduct from the supply value of mobile handset if the mobile handset contract subsidy is the one related to the sale of mobile communication service rather than the sale of mobile handset itself. Also, while the amount of sales tax is reduced by as much as the amount that has multiplied the value added tax rate (10%) to the value by being deducted from the supply value if its legal nature falls under the sales discount, the amount of value added tax sales gets comparatively greater from not being deducted from the supply value if interpreted as falling under the subsidy. In other words, as the issue of this paper is whether the mobile handset contract subsidy is seen as the one related to the sale of mobile handset itself and whether its legal nature falls under the sales discount or sales subsidy, since not only the contract subsidy on the mobile communication handset is the one related to the mobile communication service which is not the sale of mobile handset itself but must be seen as the sales subsidy which is not the sales discount even in terms of the mobile communication service according to the interpretation of existing law, deducting this amount from the supply value according to the Value-Added Tax Act of the mobile handset itself is improper. The grounds for this are as follows. First, while the sale of mobile handset is performed as two transactions as it is always accompanied by the sale of mobile communication service, one is the sales transaction of the mobile handset itself and the other is the sales transaction of mobile communication service. In this case, it is appropriate to consider the mobile handset contract subsidy as the one connected to the sale of mobile communication service to be created in the future rather than being connected to the sale of mobile handset itself. Also, the payment of mobile handset contract subsidy followed by the mandatory subscription contract must be seen as the one formed between the actual subscriber of transaction and the mobile communication service company. Second, while it is appropriate to classify sales discount and sales subsidy based on whether the fixed conditions of deducting fixed amount directly from the usual supply value at the time of supplying goods or services are the ones related to the ‘quality, quantity and delivery or payment of supply amount’ of the corresponding goods or services, the mobile handset subsidy must be seen as subsidy according to such standard. Third, while there is an opinion that the sales subsidy must be limited as a case of paying as grace under certain business motives after the supply of amount without the obligation to pay the person getting supplied according to the contract related to supply conditions by the supplier gets completed, th