‘변호인이 되려는 자’의 접견교통권과 관련된 몇 가지 쟁점 : 헌재 2019. 2. 28. 2015헌마1204 결정 및 대법원 2017. 3. 9. 선고 2013도167162 판결을 중심으로

민만기(Min, Man Kee) 성균관대학교 법학연구원 2021 성균관법학 Vol.33 No.2

체포·구속을 당한 피의자 등은 헌법 제12조 제4항에 따라 변호인이 조력을 받을 헌법상 권리를 가지며 변호인과의 접견교통권은 변호인의 조력을 받을 권리의 가장 핵심적인 내용이다. 형사소송법 제34조는 변호인 또는 ‘변호인이 되려는 자’의 접견교통권을 규정하고 있다. 변호인 또는 ‘변호인이 되려는 자’가 가지는 접견교통권의 법적 성격에 대하여, 헌법재판소는 처음에는 구속피의자 등이 가지는 헌법상 기본권인 변호인과의 접견교통권과 달리 형사소송법 규정에 의하여 인정되는 법률상 권리에 불과하다고 판시하였다. 그 뒤로 헌법재판소는 ‘피구속자를 조력할 변호인의 권리 중 그것이 보장되지 않으면 피구속자가 변호인으로부터 조력을 받는다는 것이 유명무실하게 되는 핵심적인 부분은, 역시 헌법상의 기본권으로서 보호되어야 한다.’고 하여, 한정적으로 변호인의 조력권 중 핵심적인 부분은 헌법상 기본권에 해당한다고 하였다가, 헌재 2019. 2. 28. 2015헌마1204 결정을 통하여 변호인의 접견교통권뿐만 아니라 ‘변호인이 되려는 자’의 접견교통권도 헌법상 기본권에 해당한다고 판단하였다. ‘변호인이 되려는 자’를 포함한 변호인의 접견교통권은 체포·구속된 자와 변호인 등과의 사이에 있어서의 필요적·상호적인 공동관계에서 비로소 실현될 수 있는 것이므로 헌법상 권리가 체포·구속된 자에게만 있고, 그와 대항적인 지위에 있는 변호인에게는 허용되지 않는다고 하는 것은 논리적으로도 모순일 뿐만 아니라 체포·구속된 자의 인권보장을 강화하고 방어준비의 철저한 보장 차원에서 위 헌재 결정과 같이 헌법상의 기본권으로 보는 것이 타당하다. 누가 ‘변호인이 되려는 자’인가 하는 문제와 관련하여 대법원은 2017. 3. 9. 선고 2013도16162 판결을 통하여 변호인이 되려는 의사를 표시한 자가 객관적으로 변호인이 될 가능성이 있다고 인정되는 경우 ‘변호인이 되려는 자’에 해당한다고 판시하였는바, 위 판결은 ‘변호인이 되려는 자’의 범위를 가능한 한 넓게 해석하여 변호인의 조력을 받을 권리를 강화하면서도 ‘변호인이 될 가능성’이라는 객관적 지표를 부가함으로써 접견교통권의 남용을 억지할 수 있는 타당한 법리를 도출하였다. 또한 위 판결은 특히 체포현장에서 ‘변호인이 되려는 자’가 가지는 접견교통권의 범위와 한계에 관하여, 국가형벌권의 목적을 달성하기 위한 신체구속 제도의 필요성 때문에 접견교통권이 불가피하게 제한되더라도 신체구속을 당한 사람의 헌법상 기본적 권리인 변호인의 조력을 받을 권리의 본질적인 내용이 침해되어서는 아니 된다고 판시함으로써, 체포현장에서의 접견교동권의 범위를 되도록 폭넓게 인정한 타당한 판결이이라고 할 수 있다. 한편 형이 확정된 수형자는 미결수용자와 달리 변호인과의 접견교통권이 크게 제약되고 있으나, 특히 재심이나 상소권회복 청구를 하고자 하는 수형자의 경우, 상소권회복 또는 재심절차 개시 등에 의해 당해 형사사건이 재개될 수 있다는 점에서, 잠재적인 미결수용자로 볼 수 있다. 뿐만 아니라 수형자가 재심청구 등을 하고자 하는 경우, 미결수용자에 못지 않게 변호인의 조력이 더욱 절실한 상황임을 감안하면 ‘변호인이 되려는 자’의 수형자를 대상으로 하는 접견교통권도 미결수용자에 대한 것과 마찬가지로 헌법상 기본권으로 보장되어야 한다. In accordance with Article 12 (4) of the Constitution, the arrested or detained person has the constitutional right to receive assistance from a lawyer, and the right to communicate and consult with a lawyer is the most essential content of the right to receive assistance from a lawyer. Article 34 of the Criminal Procedure Act stipulates the right to communication and consultation of a defender or ‘a person who intends to be a defender’. The Constitutional Court initially ruled that the right to communication and consultation of a defender or ‘a person who intends to be a defender’ is just a legal right recognized by the provisions of the Criminal Procedure Act, unlike the right to communication and consultation with a defender which is the constitutional right of the arrested or detained. Thereafter, the Constitutional Court changed the ruling by judging that if any part of the right of the defender to assist the arrested was key part in which if it was not guaranteed, the right of the arrested or detained person to receives assistance from a lawyer would become ineffective, it must be protected as a fundamental constitutional right. Recently the Constitutional Court has declared that the right to communication and consultation of ‘a person who intends to be a defender’ is a constitutional right as the right to communication and consultation of the defender. The right to communication and consultation of the defender or ‘a person who intends to be a defender’ can only be realized in a mutual relationship between the arrested or detained person and the defender. In addition, it is logically contradictory to say that the right of the defender is about the law while the right of the arrested or detained person is about the constitution. Therefore, it is reasonable that the right to communication and consultation of a defender or ‘a person who intends to be a defender’ is construed as a constitutional right. Regarding the question of who is a person who intends to be a defender , the Supreme Court of Korea ruled through the judgement 2013do16162(issued on March 9, in the year of 2017) that to be a person who intends to be a defender it must be recognized that there is a possibility that a person who has expressed an intention to be a defender can objectively become a defender. This judgement is right in that it interprets the scope of ‘a person who intends to be a defender as broadly as possible to strengthen the right to receive the assistance of a lawyer, while adding an objective indicator of the possibility of becoming a defender. The above ruling has set a standard regarding the scope and limitations of the right to communication and consultation of ’a person who intends to be a defender at the site of arrest by judging that the essential content of the right to receive the assistance of a lawyer, which is the constitutional basic right of the arrested or detained person, should not be infringed, even if the right to communication and consultation of the ’person who intends to be a defender is inevitably restricted due to the necessity of a physical restraint system to achieve the purpose of the national penal rights. On the other hand, inmates whose sentence has been confirmed are severely restricted in their access to the lawyer, unlike the arrested or detained. But in particular, the inmates can be potential prisoner on trial when they wish to request retrial or restoration of the right to appeal, because the criminal procedure can be resumed due to the restoration of the right to appeal or the commencement of retrial procedures. In this perspective, the right to communication and consultation of ’a person who intends to be a defender should be guaranteed as a constitutional basic right.

국선변호제도의 문제점과 개선방안

정영훈 대한변호사협회 2019 人權과 正義 : 大韓辯護士協會誌 Vol.- No.479

Although the public defender system, which guarantees the right to receive assistance of a public defender provided in the Constitution, has developed and improved a lot, the empty space is still large and there are many things to be reformed. The rate of attorneys' involvement in the investigation of the suspect in the investigation process is only 0.1-0.2%. The rate of criminal trial alone without even public defender in the defendant case reaches as much as 41%. Although Korea has joined the OECD in 1996 and has been in advanced countries for more than 20 years, it is neglecting to improve the treatment of a public defender on the grounds of 'budget shortage'. Recently, there has been a critical public opinion that the court's main role in selecting and supervising public defenders is not valid because it violates the independence of the public defender’s argument. Therefore, it is urgent and important to expand completely the public defender system for suspects. It is a significant contradiction of the rule of law and a disgrace of the civilized state that most of the suspects receive ‘alone investigation’ without the assistance of the public lawyer at the investigation stage where the counsel's assistance is most needed, human rights abuse are frequent and most serious. The public lawyer system, which is led and operated by the court, has been exposed to the serious problem that the public lawyer is subordinate to the court in charge and the independence of the argument is violated. In the future, it will be necessary to actively consider transferring the right to select and supervise the counsel, not to courts, but to an independent corporations such as a lawyer group or a judicial support center in Japan. Remuneration for public defenders has been stagnant for 10 years and is less than half of that of Japanese lawyers. At least it is necessary to raise to the level of Japan’s public defense remuneration. Other improvement measures include flexible interpretation of reasons for the selection of the public defense, such as the reasons for poverty, the relaxation of the criteria for legal punishment for more than three years, the stipulation of the payment timing of the public defense remuneration, the stable provision of the public defense budget, and enforcement of educational training and external evaluation to improve expertise of the national attorneys for criminal cases, electronic filing of criminal cases, and the training of lawyers who are dedicated to jury trial. 헌법 제12조 제4항 단서에 규정된 국선변호인의 조력을 받을 권리를 제도적으로 보장하는 국선변호제도는 그동안 많은 발전과 개선이 이루어졌지만 여전히 그 빈공간은 크고 개혁되어야 할 사항이 적지 않다. 수사절차에서 피의자조사에 변호인이 참여하는 비율은 고작 0.1-0.2%에 불과하다. 피고본안사건에서는 국선변호인조차 없이 ‘나 홀로 형사재판’을 받는 비율이 41%나 된다. 한국이 1996년 OECD에 가입하고 선진국으로 진입한지 20년이 넘었음에도 ‘예산 부족’을 이유로 국선변호인의 처우개선에는 소홀하다. 최근에는 법원이 국선변호인의 선정 및 관리감독의 주체가 되는 것은 국선변호인의 변론의 독립성을 침해하여 타당하지 않다는 비판적 여론이 형성되고 있다. 따라서 무엇보다 피의자 국선변호제도의 전면적 확대가 시급하고 중요하다. 변호인의 조력이 가장 절실하고 인권침해가 자주 그리고 가장 심각하게 발생하는 수사단계에서 대부분의 피의자가 국선변호인의 조력도 없이 ‘나 홀로 수사’를 받는다는 것은 법치국가의 중대한 모순이고 문명국가의 수치다. 법원이 주도하여 운영하는 국선변호제도는 국선변호인이 담당 재판부에 종속되어 변론의 독립성이 침해되는 심각한 문제점이 노출되었다. 향후 국선변호인의 선정 및 관리감독권을 법원이 아닌 변호사단체나 일본의 사법지원센터와 같은 독립된 법인에 이양하는 방안도 전향적으로 고려해 보아야 할 것이다. 국선변호인에 대한 보수는 10년 동안 정체되고 있고 일본의 국선변호인 보수의 절반에도 미치지 못한다. 최소한 일본의 국선변호 보수 수준으로 끌어올릴 필요가 있다. 기타 개선방안으로 국선변호선정사유인 ‘빈곤 등의 사유’에 대한 유연한 해석과 단기 3년 이상의 법정형의 기준 완화, 국선변호보수의 지급시기 명문화, 국선변호예산의 안정적 확보, 국선변호인의 전문성 향상을 위한 교육연수나 외부 평가의 실시, 형사사건의 전자소송화, 참여재판 전담 국선변호인 양성 등을 생각해 볼 수 있다.

피해자변호사의 형사절차 참여에 관한 고찰

김태계(Kim, Tae-kye) 한양법학회 2014 漢陽法學 Vol.25 No.4

Previous Criminal Procedure Act does not allow for personal punishment. Exclusion procedures, and the parties of the case was completed national penal system to the state monopoly The excessive abuse of power to maintain social order and state system state. So important was this improved system for human rights protection for the accused. The Criminal Procedure Act was so important to the legislative process for the prevention of human rights violations for the defendant. The trial procedure at the center at strengthening the rights of the defense counsel for the accused’s rights were excluded from the criminal trial is the victim of a criminal case. Was a witness to testify without a system that reflects their thoughts victims. The regulations say that the rights of crime victims in the trial process to amend the Criminal Procedure Act 2007 our country. Defenders for the victims system was introduced through the amendment of the Punishment of the Act on Sexual Crime 2013. Mutatis mutandis by the Youth Protection Act and the Child abuse Act on the Punishment of Sexual Crime and expanded its validity. Reflects the philosophy of the Criminal Procedure Act to reflect the modem criminal trial lawyer of the victims thought the victim system in Korea. The defense in the trial process affected victims of crime and investigation procedures victim defender. And has a comprehensive proxy for all the action on the criminal behavior and crime victims legal aid defender. And it is possible for the client to state his victim defender. The status of victim defender is basically who sate. So unless prescribed by law, does not recognize the right of a defender on the assumption that the parties Procedure. To date, the beginning stages victim lawyer in Korea. To date, victim defender system is the beginning stages in Korea that is to say the idea that the present investigation procedures and the rights of the victims of the trial process defender. To be widely accepted that the rights of victims of attorney it is possible to develop a system to do so victims attorney, who said to the client is the victim.

학교폭력의 방어자 역할 경험에 대한 질적 연구

손강숙,이규미 한국심리학회산하학교심리학회 2015 한국심리학회지 학교 Vol.12 No.3

The purpose of this study was to investigate defenders’ experiences targeting defenders among school violence participants using consensual qualitative analysis method (CQR: Consensual Qualitative Research. Hill, 2011; Hill, Knox, Thompson, Williams, Hess & Ladany, 2005). The subjects of study were 10 middle school boys nominated by school teachers and peers. As a result, defenders’ experiences were finally derived 5 domains and 11 categories about defenders’ experiences at the time of action, and the impact of defenders’ helping behavior. The results of the study are summarized as follow. First, before helping behavior defenders judged that bullying behaviors of perpetrators were too much and then immediately decided to help victims. Bystanders mainly played roles of outsiders, and several of them were reinforcers and rare defenders. Before helping behavior, defenders were afraid and scared of revenge, concerning future problems of friends and thinking that violence was unjust and feeling sorry for the victims. Second, defenders’ helping behaviors brought about major changes to defenders. Helping behaviors played a critical role in the growing of defenders through feeling proud and strong beliefs that helping behaviors are the right thing. The relationship between defenders and perpetrators got worse, and the relationship between defenders and victims was unchanged. After intervention of defenders, perpetrators tried not to hurt victims anymore, and victims got along with classmates. After intervention of defenders, perpetrators stopped bullying and more peers defended victims. This study extended the overall understanding of changing process of all participants’ behaviors, by investigating defenders’ psychological experiences in the process of helping behaviors focusing cognitive and emotional process of defenders, by addressing how defenders’ helping behaviors impact with all participants doing. Also, it is important that this study provided information focused on defenders’ roles for intervention of school violence, and proposed guidance related to altruistic helping behaviors about a desirable direction for prevention of school violence. 본 연구는 합의적 질적 연구방법(CQR: Consensual Qualitative Research. Hill, 2011; Hill, Knox, Thompson, Williams, Hess & Ladany, 2005)을 사용하여 학교폭력 참여자 중 방어자들을 대상으로 방어자 역할 경험을 조사하였다. 연구대상은 학교교사와 또래에 의하여 지명된 10명의 중학교 남학생이었다. 그 결과, 방어자의 경험에 대하여 5개의 영역과 11개의 범주가 도출되었다. 본 연구를 통해 나타난 결과를 요약하면 다음과 같다. 첫째, 방어자는 가해자의 괴롭힘 행동이 심하다고 판단되어 순간적으로 뛰어들어 말리게 되었다. 주변 학생들은 주로 방관자 역할을 하였으며 여러 명의 강화자와 드물게는 방어자 역할도 한 것으로 나타났다. 방어자는 도움행동 이전에는 친구들에게 닥칠 결과가 걱정되고 폭력행동은 부당하다는 생각을 했으며 피해자가 불쌍하고 보복이 두려웠지만, 도움행동 이후 자신의 행동에 대해 뿌듯함을 느꼈고 더 이상 피해자가 당하지 않는 것을 보고 안도감을 느꼈다. 둘째, 방어자의 도움행동이 방어자 자신에게 변화를 가져온 것으로 나타났다. 방어자는 도움행동 이후 내적으로는 도움행동이 옳은 일이라는 신념과 자신감을 가지게 되었고 스스로 성장함을 느끼게 되었다. 방어자는 외적으로는 주변 친구들로부터 인정받아 관계가 더 좋아졌으며 가해자와는 멀어졌고 피해자와는 예전과 같이 지내는 것으로 나타났다. 방어자의 개입 이후 가해자는 더 이상 심한 폭력행동을 하지 않았으며 피해자도 급우들과 잘 어울리게 되었다. 본 연구는 방어자의 인지적, 정서적 과정을 중심으로 방어자가 도움행동의 과정에서 느낀 심리적 경험을 탐색하고, 방어자의 행동이 다른 참여자들과 자신에게 어떤 영향을 미치는지를 살펴봄으로써 전체 학교폭력 사건 참여자의 행동변화 과정에 대한 전반적인 이해를 넓혔다. 또한 학교폭력 개입에 방어자 역할에 초점이 맞춰진 정보를 제공하고, 학교폭력 예방의 바람직한 방향에 대해 이타적 도움행동과 관련된 지침을 제안한 연구로서 의의를 갖는다.

연구논문 : 경영전략과 자본비용

유현수(제1저자) ( Hyun Soo Ryu ),김갑순(교신저자) ( Kap Soon Kim ),최규담(공동저자) ( Gyu Dam Choi ) 한국회계학회 2015 회계저널 Vol.24 No.6

본 연구는 Miles and Snow (1978, 2003) 경영전략 이론에 따라 기업의 전략을 선도형, 분석형 및 방어형으로 구분하고 각 유형에 따라 기업의 가중평균자본비용이 어떻게 달라지는지에 대하여 실증적으로 분석한 것이다. 즉, 각 기업의 최고경영진의 경영철학이 표출되어 있는 경영전략은 매우 포괄적이기는 하지만 기존의 개별적인 기업특성변수들이 제공하지 못하는 중요한 정보가치를 내포하고 있다면, 선행연구에서 자본비용을 설명하는 개별적인 요소들을 모두 통제한 후에도 경영전략이 자본비용을 설명할 수 있을 것이라는 것이 본 연구에서 확인하고자 하는 가설의 배경이다. 본 연구는 2000년부터 2013년까지 유가증권시장과 코스닥시장에 상장된 기업을 대상으로 6,005개의 표본을 대상으로 방어형(defender)보다 선도형(prospector)형에 가까울수록(즉, 경영전략지수가 높아질수록)자본비용 수준이 더 높을 것이라는 가설을 검증하였다. 자본비용은 NICE신용평가정보(주)가 제공하는 가중평균자본비용을 사용하였고 경영전략의 측정은 Miles and Snow(1978, 2003)이론에 따라 경영전략의 유형별 특성을 구분하여 측정할 수 있는 6가지 요소를 기초로 종합점수를 산출한 뒤 이를 연속변수로 사용하거나 선도형(prospector), 분석형(analyzer) 및 방어형(defender)으로 구분하여 더미변수로 활용하였다. 분석 결과, 연속변수인 경영전략지수가 높아지는 경우 1% 유의수준에서 자본비용이 증가하였고, 선도형인 경우가 유의하게 분석형 또는 방어형인 경우보다 자본비용이 더 높았다. 경영자지분율이 높은 수준을 5%, 10% 및 20% 이상으로 측정하여 경영자지분율을 추가로 통제한 경우에도 경영전략지수가 높아지는 경우 유의하게 자본비용이 증가하는 결과는 달라지지 않았다. 대부분의 통제변수는 유의성에 다소 차이는 있었지만 선행연구에 근거하여 예측한부호와 대체로 방향성이 일치하였다. 본 연구 결과는 자본비용에 영향을 미치는 요소로 선행연구와 같이 개별적인 기업특성변수 대신 보다 포괄적인 ``경영전략지수``라는 종합측정치를 사용하였다는 점에서 큰 의미가 있다. The ``tone at the top`` the executives set or the executives`` willingness to take strategic risks in their competitive markets spill over into specific operation areas including the business and financial risk, willingness to take the uncertainty, stability or complexity of organizational structure, the value of assets secured and attitude towards growth and corporate governance, etc. Furthermore, such top management``s tone are also most effectively implemented into a firm``s business strategy. Accordingly, it might be inferred that a firm``s business strategy has other separate and comprehensive information value than a firm``s specific individual information factors. While many prior studies are investigating what can more explain the level of cost of capital, a firm``s business strategy may provide the approach which is more comprehensive and generalizable across industries than those specific individual variables. The business strategy provides a theoretical background for an even broader understanding of the factors that are ex ante determinants of cost of capital level. Ittner et al.(1997), Higgins et al.(2015) and Bentley et al.(2013) are main prior accounting researches that used a comprehensive and composite measure of business strategy as an explanatory variables for the quality of accounting information. Such prior research are all based on Miles and Snow(1978, 2003)``s strategy theory. Prospectors defined by Miles and Snow(1978, 2003) focus on innovation, pursue new products and geographic markets and have high growth potential and high level of capital needs, which are positively related to the business and financial risks and the uncertainty demanding higher level of cost of capital. However, defenders focus on comparatively sound, stable and predictable areas and their aversion to risk and uncertainty would lead to be lower level of cost of capital. Using business strategy typology defined by Miles and Snow (1978, 2003), this study examines the relation between a firm``s business strategy and its cost of capital. We investigate whether a firm``s business strategy is associated with its cost of capital and predict that firms close to prospector show higher level of cost of capital than those close to analyzer and defender (Hypothesis 1). According to the Miles and Snow(1978, 2003), prospectors focus on innovation, pursue new products and geographic markets and are more likely to be aggressive, which have relatively more tax planning opportunities. Further, given that their products tend not to have readily available substitutes, prospectors are less concerned about negative publicity arising from tax avoidance. By contrast, defenders focus on comparatively sound, stable and predictable areas and put the stress on the economy of scale. defenders`` aversion to risk and uncertainty also suggests that given the set of tax opportunities available, they would avoid tax less aggressively. Since their products have viable substitutes, defenders could incur reputation costs associated with tax avoidance. To address our research questions, we used publicly available weighted averaged cost of capital (WACC). We also compute a discrete STRATEGY composite index measure (STRATEGY) based on variables from prior literature (Higgins et al. 2015) that reflect different facets of the strategy: (1) the ratio of research and development to sales, (2) the ratio of employees to sales, (3) a growth opportunity measure (market-to-book ratio), (4) the ratio of marketing (SG&A) to sales, (5) employee fluctuations (standard deviation of total number of employees), and (6) capital intensity (net PPE scaled by total assets). Each is intended to capture different elements of a firm``s business strategy. We find from the test of Hypothesis 1 that STRATEGY is positively related to WACC at 1% significance level and prospector``s WACC are higher than those of analyzer and defender, which is consistent with our anticipation. The results above suggest that a firm closer prospector(defender) group has higher(lower) cost of capital. From the robust test adding as control variable whether management ownership is higher level (which is defined as the shareholding by directors and officers exceeds 5%, 10% or 20%), we further find that adding management ownership does not change previous the main results(i.e., a firm closer prospector group has higher cost of capital) while the firms with higher level of management ownership show higher level of cost of capital. Our study contribute to a better understanding of a firm``s cost of capital. While prior studies have focused individual factors explaining the level of cost of capital, our study investigate a firm``s business strategy which plays a broader and more comprehensive role than those specific individual variables. The distinguishing feature of our study is that it is grounded in a theoretical framework that is used to make clear predictions regarding the link between a firm``s business strategy and its cost of capital.

秦漢帝國의 이민족 지배

김병준(Kim, Byung-joon) 역사학회 2013 역사학보 Vol.0 No.217

In Qin-Han Empire, there were two kinds of borders. One was an outer border which distinguished the Qin-Han from other hostile enemy states. The other was an inner border, where the native barbarians had lived without being subjugated into the empire. In this sense, we should not confuse the barbarians already under Han’s control with the others residing beyond the outer and inner borders. Many previous studies have made claims for the loosened control against barbarians along the vithin the empire borders, and the main evidences of their argument rested on the “Section Defender” and “Defender of the Dependent State”. Therefore this paper re-examins these two institutions based on newly discovered wooden slips. “Section Defender” was a just another kind of “Defender”. It was not installed for the purpose of controlling all the matters related with the barbarian sections. At the same time, barbarians under the Section Defender were incorporated and registered in the prefecture along with other Han Chinese. “Defender of the Dependent State” was not a civil institution which controlled the surrendered barbarians, but was instead a military institution. While the surrendered barbarians had been sanctioned to keep their nomadic life and constitute their own community with their chiefs(Dependent State), but the prefecture also imposed levies and corvee requirements upon them, by the Defender of the Dependent State for military conscription.

필요적 국선변호인 선정 사유인 ‘피고인이 구속된 때’의 의미: 대법원 2024. 5. 23. 선고 2021도6357 전원합의체 판결을 중심으로

조성훈 한국형사정책학회 2024 刑事政策 Vol.36 No.2

대법원은 2024. 5. 23. 선고한 2021도6357 전원합의체 판결에서 법 제33조 제1항 제1호가 정한 필요적 국선변호인 선정 사유인 ‘피고인이 구속된 때’라 함은 피고인이 해당 형사사건에서 구속되어 재판을 받고 있는 경우에 한정된다고 볼 수 없고, 피고인이 별건으로 구속영장이 발부되어 집행되거나 다른 형사사건에서 유죄판결이 확정되어 그 판결의 집행으로 구금 상태에 있는 경우도 포괄하는 것이라고 판시하였다. 필요적 국선변호인 선정 사유인 ‘구속’의 의미를 종전에 비해 넓게 해석함으로써 국가의 공권력에 의한 구금으로 방어권이 취약한 상태에 놓인 피고인에 대하여 변호인의 조력을 받을 권리, 공정한 재판을 받을 권리 등의 헌법상 권리를 더욱 충실하게 보장할 수 있게 되었다는 점에서 본 판결의 의미가 있다. 향후 신체구속 상태에서 피고인의 방어권과 관련된 제도의 입법과 해석에 있어 본 판결의 취지를 충분히 고려할 필요가 있다. 먼저 ‘다른 형사사건에서 유죄판결이 확정되어 그 판결의 집행으로 구금 상태에 있는 경우’도 포괄할 수 있도록 형사소송법의 규정을 명확히 할 필요가 있다. 또한 피고인의 신체적 제약 상태로 인해 방어권이 실질적으로 위협받는 상황을 파악하고, 각각의 상황에 대한 구체적인 입법적 대응이 필요하다. 나아가 형사소송법의 조항 중 ‘구속’이 절차를 보장받을 주체의 ‘상태’를 나타내는 맥락으로 사용되는 경우의 해석도 피고인의 방어권을 실질적으로 보장하는 방향으로 재검토할 필요가 있다. The Supreme Court, in its en banc decision 2021Do6357 on May 23, 2024, ruled that the term “when the defendant is detained,” as specified in Article 33, Paragraph 1, Subparagraph 1 of the Criminal Procedure Act, which constitutes grounds for the mandatory appointment of a public defender, cannot be limited solely to cases where the defendant is detained in connection with the specific criminal case being tried. The Court held that it also encompasses situations where the defendant is detained under an arrest warrant issued in a separate case or is in a state of detention due to the execution of a sentence after a guilty verdict has been finalized in another criminal case. By interpreting the meaning of “detention,” which forms the basis for the mandatory appointment of a public defender, more broadly than before, the ruling significantly enhances the protection of constitutional rights, such as the right to assistance of counsel and the right to a fair trial, for defendants who are in a weakened state of defense due to being detained by the state’s public authority. Going forward, it is necessary to fully consider the intent of this ruling in the legislation and interpretation of systems related to the defense rights of defendants in a state of physical detention. First, the provisions of the Criminal Procedure Act should be clarified to include cases where “the defendant is in a state of detention due to the execution of a sentence after a guilty verdict has been finalized in another criminal case.” Additionally, it is crucial to identify situations where the defendant’s right to defense is substantially threatened due to physical constraints and to implement specific legislative responses for each situation. Moreover, the interpretation of the term “detention” in the Criminal Procedure Act, when used in the context of describing the “state” of the individual entitled to procedural guarantees, should be reexamined in a way that effectively protects the defendant’s right to defense.

DEFENDER 모델과 비교광고를 이용한 기존제품들의 포지셔닝 전략

박유식 한국광고학회 2005 광고학연구 Vol.16 No.3

경영전략과 조세회피

최규담 ( Gyu Dam Choi ),김갑순 ( Kap Soon Kim ),유현수 ( Hyun Soo Ryu ) 한국회계학회 2015 회계학연구 Vol.40 No.5

본 연구는 Miles and Snow(1978, 2003)의 경영전략 분류에 따른 선도성(先導性)의 차이가 조세회피 수준에 영향을 미치는지에 대한 실증연구이다. 최고경영진의 경영전략적 특성은 신시장 또는 신제품에 대한 접근방식, 위험에 대한 태도 등에 영향을 미칠것이다. 그리고 이러한 경영전략상 특징은 종국적으로 조세전략에도 영향을 미쳐 조세회피수준에 차이를 가져올 것이라는 것이 본 연구에서 확인하고자 하는 가설의 배경이다. 이를 위해 2001년부터 2013년까지 한국거래소에 상장된 기업 3,707개의 표본을 대상으로 방어형(defender)보다 선도형(prospector)형에 가까울수록 조세회피 수준이 더 높을 것(가설1)이고 조세회피 측정치의 변동성도 더 클 것(가설2)이라는 가설을 검증하였다. 한편, 조세혜택이 많은 중소기업 해당 여부가 경영전략과 조세회피 수준 사이의 관계에 영향을 미칠 것(가설3)이라는 가설도 검증하였다. 설명변수인 경영전략지수(STRATEGY_INDEX)은 Miles and Snow(1978, 2003) 이론에 따라 선행연구에서 사용된 지표를 참조하여 연구개발비비율, 직원수비율, 주가순자산비율, 마케팅비용비율, 직원수변동 및 자본집약도라는 6개 요소별 측정치를 해당 산업-연도에서의 상대적 순위에 따라 산출하였다. 종속변수인 조세회피 수준은 유효법인세율(BOOK_ETR), 현금유효법인세율(CASH_ETR), 재무이익과 보고이익의 차이(BTD) 및 재량적 BTD(DD_BTD)의 네 가지 방법으로 측정하였다. (가설1)에 대한 분석결과, 유효법인세율(BOOK_ETR), 현금유효법인세율(CASH_ETR), BTD 및 재량적 BTD(DD_BTD) 모두 1% 내지 10%의 수준에서 경영전략지수가 높아지는 경우 조세회피 수준이 높아지는 것으로 나타나 예측과 일치하였다. (가설2)에 대한 분석결과, 유효법인세율(BOOK_ETR)과 현금유효법인세율(CASH_ETR)의 변동성은 경영전략지수와 유의한 양(+)의 관계가 나타났다. (가설3)의 분석에서 우리나라의 중소기업일 경우 경영전략이 조세회피수준에 미치는 영향이 감소하여 기업의 조세관련특성(tax status)에 따라 경영전략이 조세회피에 미치는 영향도 달라질 수 있다는 것을 발견하였다. 본 연구 결과는 기업의 경영전략이 선도형에 가까워질수록 신제품이나 신시장을 적극적으로 찾아 나서기 때문에 조세회피 기회가 더 많고 이를 충분히 활용한다고 해석할 수 있다. 본 연구는 조세회피 수준에 영향을 미치는 요인으로 기업특성 변수를 개별적으로 고려하는 대신 ‘경영전략지수’라는 종합측정치를 사용하였다는 점에서 큰 의미가 있다. The "tone at the top" which the executives set or the executives’ willingness to take strategic risks in their competitive markets spills over into specific operation areas including tax planning or tax strategy. Furthermore, such top management’s tone about corporate culture or risk tolerance are also most effectively implemented into a firm``s business strategy. Accordingly, it might be inferred that there is some association between a firm``s business strategy and its tax strategy. While many studies are investigating what can more explain reasons or motivations for tax avoidance, a firm’s business strategy may provide the approach which is more comprehensive and generalizable across industries than those specific individual variables previously considered for tax avoidance. The business strategy provides a theoretical background for an even broader understanding of the factors that are ex ante determinants of tax avoidance level. Ittner et al. (1997), Higgins et al. (2015) and Bentley et al. (2013) are main prior accounting researches that used a comprehensive and composite measure of business strategy as an explanatory variables. Such prior research are all based on Miles and Snow(1978, 2003)’s strategy theory. According to the Miles and Snow(1978, 2003), prospectors focus on innovation, pursue new products and geographic markets and are more likely to be aggressive, which have relatively more tax planning opportunities. Further, given that their products tend not to have readily available substitutes, prospectors are less concerned about negative publicity arising from tax avoidance. By contrast, defenders focus on comparatively sound, stable and predictable areas and put the stress on the economy of scale. defenders`` aversion to risk and uncertainty also suggests that given the set of tax opportunities available, they would avoid tax less aggressively. Since their products have viable substitutes, defenders could incur reputation costs associated with tax avoidance. Using the Miles and Snow(1978, 2003) theoretical business strategy framework, this study examines the relation between the aggressiveness of a firm’s business strategy and tax avoidance level for the Korean listed companies. We first investigate whether a firm’s business strategy aggressiveness is associated with its level of tax avoidance and predict that firms close to prospector engage in more tax aggressive behaviors than those close to defender(Hypothesis 1). Next, we investigate the association between a firm’s business strategy aggressiveness and volatility of firms’ tax avoidance and predict that the firms close to prospector have more volatility in their measures of tax avoidance than those close to defender(Hypothesis 2). We finally investigate the fact that a firm is a small and medium-sized enterprise under the Korean law affect the association between business strategy and the level of tax avoidance. To address our research questions, we used four alternative tax avoidance measures (the book and cash effective tax rate, BTD and DD BTD. We also compute a discrete STRATEGY composite index measure(STRATEGY_INDEX), which proxies for a firm’s business strategy aggressiveness. This measure is based on variables from prior literature (e.g., Ittner et al. 1997; Bentley, et al. 2013 and Higgins et al. 2015) that reflect different facets of this strategy: (1) the ratio of research and development to sales, (2) the ratio of employees to sales, (3) a growth opportunity measure (market-to-book ratio), (4) the ratio of marketing (SG&A) to sales, (5) employee fluctuations (standard deviation of total employees), and (6) capital intensity (net PPE scaled by total assets). Each of the six measures is intended to capture different elements of a firm’s business strategy. We find from the test of Hypothesis 1 that four (4) measures of tax avoidance level have positive (+) associations with the business strategy aggressiveness, which is consistent with our prediction. From the test of Hypothesis 2, we also find that the association between a firm’s business strategy aggressiveness and volatility of firms’ tax avoidance is positive (+) for all measures, provided that statistical significance is found only for two tax avoidance measures(BOOK_ETR and CASH_ETR). The test of Hypothesis 3 indicates that a small and medium-sized enterprise(SME) reduces the positive (+) the association between the business strategy aggressiveness and tax avoidance level. The results above suggest that a firm with aggressive business strategy engages in more aggressive tax avoidance activities since it pursues new product and new geographic markets entailing more tax avoidance planning opportunities. However, such aggressive tax avoidance activities are comparatively weaker in small and medium-sized firms than large firms even if they are pursuing aggressive business strategy. Our study is distinct from the prior tax literature (i.e., Higgins et al. 2015) in several ways: First, we separate SMEs from non-SMEs at the same level of business strategy, and we found that the level of tax avoidance of SMEs is lower than that of non-SMEs. Second, this study is for the Korean firms which are affected by the Korean specific management system and tax regime that are different from those of U.S. This study considered the Korean specific situations (e.g., 2009 is excluded from the sample due to the external shock (i.e., international financial crisis) and other control variables such as operating cash flow(OCFS), management ownership(MOWN) and foreign investor‘s shareholding(FSH) and SMEs(SMS) which are associated with tax avoidance under prior Korean researches. Third, we conducted both one (1) dummy regression model using samples of only prospector and defender group and the continuous variable model rather than 2-dummies regression model used by Higgins et al. (2015). Fourth, we conducted a robust test to investigate whether 6 facets composing the strategy are endogenously related with the tax avoidance level and factor analysis to test whether our strategy index is much stronger than the common factor. This research is important because it helps provide a better understanding of the factors that affect a firm’s propensity to engage in aggressive tax avoidance behavior. The distinguishing feature of our study is that it is grounded in a theoretical framework that is used to make clear predictions regarding the link between the aggressiveness of a firm’s business strategy and its tax aggressiveness.

サッカーにおけるぺの受け手に關する分析

崔喆洵(Choi Chul-Soon) 한국체육과학회 2004 한국체육과학회지 Vol.13 No.2

In our study, we concentrated a movement of receiving hand in pass, speed and the distance of the other side's defender in order to research any property and rule when a team catch the back of defender or not. As the result, we can find some properties when they catch the back of defender well or not. When a team catch the back of defender, the reciving hand of pass is showed an movement of "off the ball". In a speed, we can see the increasing speed. We can also see many scenes that the distance more before receiving pass according to change of speed and receiving hand. But we can't find the correct rules in these data. We need more datas and studies. We hope there are more complete studies soccer teams they try to find the movement of the otherside's defender.