법인세법상 해외통신사업자가 받은 통신매체 이용대가의 소득구분 — 대법원 2008.1.18. 선고 2005두16475판결을 중심으로 —

신호영 안암법학회 2009 안암 법학 Vol.0 No.30

Under Korean Tax Law, basically, business income derived by a foreign company is taxable in Korea only if attributable to a Korean permanent establishment. On the contrary, generally, a foreign company's, royalty income is taxable if arising in or paid in Korea, even if the income is not attributable to a Korean permanent establishment. Owing to the different tax burden between business income and royalty income, whether income derived is to be characterized as royalty income or business income is a very important matter for foreign company. The Supreme Court Decision rendered on January 18, 2008. Case No. 2005Du16375(the “Decision”) held that the income of a foreign transmission medium operator such as a satellite operator and a cable operator(the “Foreign Operator”) from transponder use agreement or cable capacity use agreement with a Korean user was not subject to taxation in Korea, since the income was not royalty income but business income. The case involved contracts between the foreign operators of satellite systems or cable systems and a Korean user. Under the contracts, the operators agreed to transmit data through the satellite, cable, or internet backbone network. For example, Hongkong-based operator of AsiaSat agreed to transmit signals from AsiaSat using one of the transponders installed on the satellite. The Korean tax authorities argued that the agreement involved the grant of a right to use equipments such as the transponder and the submarine cable and that the income derived was therefore taxable as royalty income under the Korean Corporate Income Act. The Supreme Court rejected the argument of tax authorities, stating that the contracts required the foreign operators to render continued business services to the Korean user, and did not involve the grant of rights or the rental of equipments. Accordingly the Court held the income earned by the foreign operators was business income. The decision is to be justified by not only the proper interpretation of Art. 99. of Korean Corporate Income Tax Act and Art. 662. of Korean Civil Act but also the international criteria. The commentary of OECD Model Tax Convention on Income and on Capital states that royalty, in respect of licence to use equipments, is income to the recipient from letting or leasing the equipments. In addition, OECD TAG set criteria for determining 'equipment use'. To be equipment use, the criteria required ‘customer have physical possession and control over the equipments', ’Provider do not bear any risk of substantially diminished receipts or substantially increased expenditures’, etc. None of the conditions were fulfilled in the case. Therefore, according to the OECD's criteria, the operator's income shall not be characterized as royalty income.

세대간 부동산 자산의 대물림이 행복감에 미치는 영향

마강래,강은택 대한부동산학회 2017 大韓不動産學會誌 Vol.35 No.1

Over the last two or three decades, there has been a plethora of empirical studies concerning positive correlation between income and individual happiness. On the other hand, there has been many studies regarding the intergenerational resemblance of economic resources. It can be inferred that if economic wealth, which has a strong influence on the individual happiness level, is transmitted from parents to their children, there may be an intergenerational transmission of happiness. The main purpose of this study is to investigate the extent to which parental happiness (or parental income) can have an effect on the child’s happiness level (or child’s income) using data from the Korean Labor and Income Panel Study(KLIPS). The findings of this study showed that there is a very close correlation between parents’ and child’s income. In addition, this study found a strong evidence of the intergenerational resemblance of happiness. Furthermore, it was found from the empirical result that the influence of parental income on the income of their child is as large as that of parental happiness on the happiness of their child. 경제력과 행복의 연관성을 실증한 대부분의 기존 연구들은 물질적 부가 개인의 행복감에 미치는 긍정적인 역할을 인정하고 있다. 물질적 부와 행복간의 밀접한 관계가 존재하는 상황에서, 부가 한 세대에만 국한되지 않고 다음 세대에 계속적으로 대물림되는 현상이 존재한다면, 행복감도 대물림될 가능성을 갖는다. 본 연구는 부와 행복의 밀접한 상관관계가 있다는 점에 착안하여, 우리 사회에서 부동산 자산의 대물림 현상뿐만 아니라 행복의 대물림 현상도 강하게 나타나고 있는지에 관한 실증분석을 수행하였다. 실증분석은 한국노동패널조사(Korean Labor and Income Panel Study, KLIPS)에서 1999년부터 2012년 사이에 분가한 자녀를 대상으로 하였다. 본 연구의 결과는 다음과 같이 요약될 수 있다. 먼저, 부모의 부동산 자산이 자녀의 부동산 자산에 영향을 미치고 있으며, 행복의 세대간 전이 또한 강하게 일어나고 있음이 확인되었다. 둘째로, 세대간 부동산 자산 대물림의 정도와 행복 대물림의 정도를 비교한 결과, 두 대물림의 차이는 크지 않은 것으로 분석되었다. 부의 대물림의 정도가 심각한 수준이라는 우리 사회에서의 우려를 감안할 때, 본 연구의 분석결과는 행복의 대물림 또한 정책적 고려가 요구되는 사회적 현상임을 의미하는 것이다.

부동산 자산과 소득의 세대간 이동성에 관한 연구

강은택,안아림,마강래 대한부동산학회 2017 大韓不動産學會誌 Vol.35 No.1

A close relationship of wealth between generations has been well-documented in the previous literature. The evidence on the correlation of wealth between two generations shows that intergenerational transmission of wealth plays a significant role in reinforcing wealth inequality across generations. The main purpose of this study is to examine the similarity of both housing wealth and income between parents and children using the data from the Korean Labor and Income Panel Study(KLIPS). The findings of this study revealed that both housing wealth and income of children have close relationship with those of parents when children moved out from their original home. One of the interesting findings is that the similarity of income between two generations has disappeared as time passed after the separation of children from their home. However, a close relationship of housing assets between generations has been remained over time. It can be inferred from the findings that intergenerational similarity of housing wealth has a longer-lasting effect than that of income. 본 연구는 부모세대와 자녀세대간 부의 대물림 현상 뿐 만 아니라, 이러한 현상이 어떠한 방식으로 자녀세대간 경제력의 격차를 벌이고 있는지에 대한 검증을 시도하였다. 특히 부의 대물림 과정에서 중요한 부분 중에 하나가 부동산 자산이기 때문에, 본 연구에서는 부동산 자산과 소득을 중심으로 실증분석을 진행하였다. 본 연구의 분석결과는 다음과 같다. 먼저, 분가 시점에서의 소득과 부동산 자산 각각의 부의 대물림은 통계적으로 유의한 것으로 나타났다. 둘째로, 분가 이후의 시계열 변화에 따라, 소득과 부동산 자산의 대물림 패턴은 차이를 보이는 것으로 분석되었다. 시간의 변화에 따라서 소득의 경우에는 통계적으로 유의하지 않은 반면, 부동산 자산의 경우에는 통계적으로 유의한 것으로 나타났다. 마지막으로, 부동산 자산의 세대간 이동성은 시간이 지남에 따라 그 영향력이 더욱 커진 것으로 분석되었다.

부모의 소득 및 학력이 자녀 임금에 미치는 영향

이지은,정세은 한국노동경제학회 2023 勞動經濟論集 Vol.46 No.1

This paper analyzed the effects of parental income and educational background on the wages of adolescent children. It was verified whether income inheritance has intensified over time and the extent to which parental income affects children's wages. When a father's income, measured subjectively, increases by one unit, the wages of children born in the 1980s and 1990s increase by 9.8% and 9.1%, respectively. On the other hand, the wage increase rate for children born before 1980 was not statistically significant. According to this analysis, the effect of parental income on children's wages has become more pronounced relatively recently. In addition, the wages of children in the 10th quintile increased by 33% compared to the 1st quintile of parental income, indicating that the inheritance of children's wages was particularly large in the highest quintile of parental income. 본 논문은 부모의 소득 및 학력이 청년기 자녀의 임금에 미치는 영향을 분석하였다. 시간에 따라 소득 대물림 현상이 심화되었는지, 그리고 부모 소득이 자녀 임금에 미치는 영향이 어느 정도인지 검증하였다. 주관적으로 측정된 아버지의 소득이 한 단위 증가할 때, 1980년대에 출생한 자녀들의 임금은 9.8%, 1990년대 출생한 자녀들의 임금은 9.1% 증가한 반면, 1980년 이전에 출생한 자녀들의 임금 증가율은 통계적으로 유의하지 않았다. 따라서 이러한 분석에 따르면 부모 소득이 자녀 임금에 미치는 영향은 비교적 최근에 더 뚜렷해졌다고 볼 수 있다. 또한, 부모 집단의 소득 1분위에 비해 10분위에서 자녀의 임금이 33%나 증가하고 있어, 부모 소득의 최상위 분위 집단에서 특히 자녀 임금으로의 대물림이 크게 나타난 것으로 판단된다.

우리나라의 세대 간 소득 이동성 분석 -아버지와 아들을 중심으로-

최지은 ( Ji Eun Choi ),홍기석 ( Ki Seok Hong ) 한국사회보장학회 2011 사회보장연구 Vol.27 No.3

This study analyzes the extent of intergenerational income mobility in Korea, using KLIPS (Korea Labor and Income Panel Study) database from 1998 to 2008. In particular, this study examines 369 father-son pairs from KLIPS to estimate father-son correlations in labor earnings. Main conclusions of the paper are as follows: (1) Intergenerational correlation in labor earnings is about 0.4, indicating that income mobility in Korea may not be as high as some believe; (2) Quantile regressions reveal that the father-son correlation is particularly strong in low percentiles of the son`s income. These results imply that poverty may be passed on from one generation to another.

법인세법상 해외통신사업자가 받은 통신매체 이용대가의 소득구분 -대법원 2008.1.18. 선고 2005두 16475판결을 중심으로

신호영 ( Ho Young Shin ) 안암법학회 2009 안암 법학 Vol.0 No.30

부모가 자녀 소득에 미치는 영향의 수도권/비수도권 비교 연구

김상우 한국지역개발학회 2024 韓國地域開發學會誌 Vol.36 No.2

본 연구에서는 국내에서 부모의 사회경제적 배경의 영향력이 존재하는지, 그리고 수도권과 비수도권 지역간 차이가 있는지를 분석해보았다. 이를 위해 GOMS2019를 이용하여 지역별로 부모의 사회경제적 배경이 자녀의 소득에 미치는 영향을 분석하고, 수도권/비수도권으로 구분하여 지역간 비교·분석을 시도하였다. 실증분석결과 자녀의 소득에 부모의 사회경제적 배경이 미치는 영향이 유의하게 나타났고, 수도권과 비수도권에서 차이도 확연한 것으로 나타났다. 부모의 사회경제적 배경 가운데 소득이 미치는 영향이 크게 나타났는데, 이는 수도권에서 더 확연한 차이를 보여주었다. 그리고 부모의 학력 중 아버지의 학력은 유의하지 않았고, 어머니의 학력이 미치는 영향은 유의하게 나타났다. 특히 수도권에서 그 중요성이 매우 크게 나타났지만, 비수도권에서는 유의하지 않아 영향이 없는 것으로 나타났다. 종합해보면, 자녀의 소득에 부모의 사회경제적 배경이 미치는 영향이 상당하여 소득의 대물림이 있는 것으로 나타났다. 이는 소득 이동성이 낮아 소득 상승의 기회가 제한적임을 시사한다. 소득 이동성이 제한된 사회는 사회를 침체시킬 우려가 있고 세대 간 빈부격차를 심화시킨다. 따라서 소득 이동성을 증가시킬 수 있도록 정부의 적절한 정책이 필요하다. 수도권과 비수도권에서 부모의 사회경제적 배경이 미치는 영향도 확연하게 달라, 수도권에서 훨씬 크게 나타났다. 이는 수도권에 더 많은 교육인프라가 구축되어 있고 어머니들의 인적 네트워크도 발달되어 있어 격차가 나타나는 것으로 해석된다. 이러한 격차를 줄여서 지역간 균형을 이룰 수 있는 지역적 교육 평준화를 위한 정책도 강구되어야 할 것이다. In this study, we analyzed whether the socioeconomic background of parents affects the income of their children, and whether there are differences between metropolitan and non-metropolitan areas. We utilized a multi-regression model to examine the impact of parents’ socioeconomic background on children’s income across regions using the GOMS (Graduates Occupational Mobility Survey) 2019 data. The empirical results showed that the impact of parents’ socioeconomic background on children’s income is significant, and the differences between metropolitan and non-metropolitan areas were pronounced. Among the aspects of socioeconomic background, parental income had a substantial effect, particularly in metropolitan areas, indicating the presence of income inheritance. Furthermore, while the father’s education was not significant, the impact of the mother’s education was significant, especially in metropolitan areas. These empirical findings suggest that government policies are needed to increase income mobility constrained by income inheritance. Additionally, policies should be developed to reduce the gap in the impact of parents’ socioeconomic backgrounds between metropolitan and non-metropolitan areas and achieve regional educational equity. Addressing these disparities is crucial for fostering a more inclusive and equitable society.

베이지안 네트워크에 의한 교역조건의 경제적 파급경로 분석

전병조 한국무역연구원 2024 무역연구 Vol.20 No.3

Purpose – This study aimed to characterize the transmission mechanism through which external economic shocks, represented by the income terms of trade index (ITT), and the net barter terms of trade index (NBTT)spread to the domestic economy through causal relationship analysis. Design/Methodology/Approach – This study used two quantitative analysis methods: a vector error correction model and a Bayesian network to derive an optimal directed acyclic graph (DAG) structure between external economic variables and domestic variables. In particular, this study derived a statistically significant DAG structure. Findings – This study shows that ITT and export price index are parent nodes acting as causal variables among the external variables. The transmission paths of external shocks are driven by these two variables. ITT is a direct causal variable for production, the asset market, and consumption-related variables, and the export price index is a direct causal variable for the producer price index and import price index. Research Implications – The results imply that improved ITT contributes to economic growth mainly through production effect. This study also shows that ITT positively affects the financial and stock markets, but not the real asset markets. Export price index is the major cause of price variables, while ITT has no significant impact on the consumption and price indices.

Taxation of E Commerce : A Brief Look at the Major Issues

Irish, Charles R. 한국경영법률학회 2003 經營法律 Vol.13 No.1

The growth of the Internet and emergence of E commerce as an important form of international business have produced astounding benefits for many people around the world. In less than a decade, the Internet and E commerce have made the world a much smaller place; they have greatly diminished the importance of national boundaries; and they have transformed the ways people work, do business, and cinsume. The Internet and E commerce have challenged traditional ways of doing things. The rapid rise in B2B and B2C transactions also threatens traditional brick and mortar businesses where the fear is that sales will decline just as E commerce expends. The purpose of this paper is to briefly explain the major tax issues raised by E commerce. It suggests that the extent of the threat to traditional taxing systems should not be overstated although E commerce is a new and powerful form of doing business. Taxation of E commerce does create some new problems for tax administrations, but the problems are more evolutionary than revolutionary. Where E commerce is most troublesome of the goods and services - where the entire transactions are conducted electronically and the results are delivered to the consumers in digital form. The sales of information or software in digital form with electronic payment, for example, represent the greatest challenges for existing tax systems. But because many goods and services cannot be completely digitalized, the parts of E commerce that cause the greatest threats to existing tax systems are fairly limited and are likely to remain so in the future.

Why Consumption Growth Exceeded GDP Growth in Korea?: A Bubble Approach

( Han Yung Jung ) 한국금융연구원 2005 Working Paper Vol.2005 No.4