• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• International Commerce and Information Review
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• v.2 no.2
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• pp.19-42
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• 2000

전자상거래에 과세권 적용을 둘러싼 논쟁이 치열하게 벌어지고 있다. 일부에선 국가주권, 납세의무 헌법 36조 등을 들어 과세형평의 원칙, 세수 결손 방지를 위해 전자상거래에 과세권을 적용해야 한다고 주장하는 반면 현시점에서 기술적 문제로 디지털제품에 대해서는 과세가 어렵다는 주장이다. 본 논문에서는 논란의 대상이 되는 전자상거래 관련 과세부문에 대하여 OECD의 논의를 중심으로 살펴보았다. OECD에서는 두가지 방향으로 논의하고 있다. 첫째, OECD 모델조세조약에서 사용되는 기존 고정사업장 개념을 전자상거래라는 새로운 기업활동에 적용하는 방법을 검토하고 있다. 둘째, 전자상거래의 발전이 고정사업장 개념 자체에 어떠한 변화를 필요로 하는가에 대해서 검토하고 있다. 전자상거래 국제논의에 대한 우리의 대비도 향후 1-2년이 매우 중요하다고 볼 수 있는 바, OECD등 국제기구의 논의에 민관이 공동으로 적극 참여하면서 관련 국내제도를 정비해 나가야 할 것이다.

• International Commerce and Information Review
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• v.10 no.2
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• pp.373-390
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• 2008

본 논문은 국내세법, 한 중 조세협약, 중국세법을 근거하여 특수목적회사(SPC), 사모펀드(PEF) 등의 간접투자 방식과 직접투자 방식에 대한 투자시뮬레이션을 활용하여 최상의 투자형태 협상전략을 제시하였다. 분석결과 중국내 고정사업장이 없는 경우 홍콩과 같은 조세회피지역에 특수목적회사를 설립하여 중국에 투자하는 형태가 직접투자 혹은 국내에 PEF 설립을 통한 투자보다 더 합리적이었다. 더욱이 특수목적회사는 국내의 여러 가지 규제에서 벗어나 자유로운 펀드운용과 새로운 투자추진시 국내과실 송금 처리절차를 거치지 않고 재투자가 가능하다는 점을 포함하여 다양한 장점을 가지고 있었다. 중국 등의 해외투자 고려시 조세회피지역에 특수목적회사를 설립하고 이를 통해 투자를 실행하는 것이 가장 효율적인 방안임을 고려하여 투자방식과 JV협상을 진행하여야 할 것이다.

• Journal of Information Technology Applications and Management
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• v.10 no.4
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• pp.85-102
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• 2003

본 연구는 현재까지 국제적으로 논의된 전자상거래 과세제도 및 조세지원제도를 살펴보고 그 문제점과 대응방안을 세목별로 제시하고 있다. 전자상거래와 관련된 조세문제를 세목별로 살펴보면 다음과 같다; 첫째, 부가가치세의 경우 소비지과세원칙의 수립, 재화와 서비스의 구분 문제, 과세방법의 문제 등이 있다. 둘째, 관세의 경우 디지털 재화에 관세를 부과할 것 인지의 여부에 대하여 논란이 되고 있다. 셋째, 소득세의 경우 고정사업장의 정의, 소득의 분류, 사업장간 소득의 배분, 거주지의 판정문제 등에 대하여 논란이 되고 있다. 이러한 조세문제에 대하여 본 연구에서는 다음과 같은 대응방안을 제시하고 있다 ; 부가가치세의 경우 우리나라는 소비지국과세원칙을 주장할 필요가 있다. 관세의 경우 우리나라는 현재 무형재에 대해서는 관세를 부과하지 않고 있지만 세수를 증대시키기 위해 무형재에 대한 관세부과 방안도 고려해 볼 필요가 있다. 소득세의 경우 고정사업장의 정의나 원천지 과세원칙에 대해서는 OECD가 정의한 방안을 따르는 것이 바람직하다.

• Korean Journal of Occupational Health Nursing
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• v.19 no.2
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• pp.246-257
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• 2010

Purpose: The purpose of this study was to explore the factors related to physical and affective well-being of taxi drivers. The main factors of interests were workplace hazards and work environment. Method: This was a cross-sectional descriptive study. A convenience sampling method was utilized. 181 taxi drivers in Seoul metropolitan area completed survey questionnaires. Result: In bivariate analysis, payment system, workplace hazards, and work environment were associated with physical health of taxi drivers. Multiple regression analysis revealed payment system and workplace hazards were significant predictors of physical health. On the other hand, age and workplace hazards, and work environment were significantly associated with affective health in the bivariate analysis. Moreover, workplace hazards and environment were significant predictors of affective health in the multiple regression analysis. Conclusion: To improve taxi drivers' health status, it is critical to reform payment system to monthly payment, establish prevention policies of workplace hazards, and encourage employers and taxi drivers to make efforts for better work environment.

• Journal of Korean Society of Environmental Engineers
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• v.36 no.2
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• pp.75-83
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• 2014

The present study estimated nitrogen budget of South Korea including nitrogen oxides (NOx) in 2011. Emission sources of NOx were calculated with the higher contributors, such as vehicles, businesses, power plants, based on the IPCC and EPA reports. Moreover, nitrogen budget was separated for city, agriculture livestock and forest. Input and output were chemical fertilizer, crop uptake, fixation, irrigation, compost, leaching, volatilization, imported food, denitrification, runoff, and so on. Annual nitrogen input were 1,692,650 ton/yr and output were 837,739 ton/yr which were increased from 2010 budget. In 2011, NOx emissions by vehicles, power plants, and businesses were 308,207 ton/yr, 601,437 ton/yr, and 469,946 ton/yr, respectively. Including nitrogen oxide, total nitrogen input and output in 2011 was calculated as 5,652,366 ton/yr and 1,425,371 ton/yr, respectively.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2007.10a
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• pp.661-664
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• 2007

일본의 상호접속은 전기통신사업법에 법적인 근거를 두고 설비를 보유한 특정 전기통신사업자가 설비를 보유한 다른 전기통신사업자로부터 상호접속의 요청이 있는 경우 다음의 특별한 사유를 제외하고는 상호접속을 이행토록 강제하고 있다. 특히, 1종 지정전기통신설비를 보유한 사업자(현재 NTT 동일본, NTT서일본이 각각 지정)는 고정계의 필수설비를 보유한 시장지배적사업자로, 필수설비 접근의 제한 및 지배력남용을 방지하기 위하여 강한 규제를 받고 있다. 특히, 상호접속부문에서는 LRIC에 의한 접속료 규제를 받는 유일한 사업자로 NIT가 지정되어 있는 상황이다. 반면, 2종 지정전기통신사업자(이동계 지배적사업자)와 기타의 전기통신사업자는 이러한 접속료 규제를 받기는 하지만 1종지정전기통신사업장와 같은 접속약관인가가 아닌 신고제를 적용받고 있다. 다만, 이용자들의 end-to-end 서비스의 보장을 위해 상호접속을 실시도록 하고 있다. 이에 본고는 현행 일본의 상호접속관련 규정 및 접속료 산정 guideline인 접속료 규칙을 살펴보고자 한다.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Journal of the Korean Institute of Gas
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• v.26 no.6
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• pp.45-51
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• 2022

Technologies for collecting and treating pollutants from point sources are steadily being developed, but Non-point sources, it is difficult to develop emission treatment technologies and effective emission coefficients. However, since non-point sources make up about 60% of domestic emissions, and first of all, the method of calculating emissions should be reasonable, and the workplace should develop emission reduction technologies based on this. This study suggest the effectiveness and improvement of the emission coefficient currently used for the petrochemical industry with high emissions. The emission characteristics of non-point sources emission were confirmed by analyzing the LDAR (Leak Detection And Repair) data of OO company located in Yeosu, Jeollanam-do over the past five years. As a result, there was no difference in discharge characteristics according to fluid phase, but it was confirmed that there was a difference in the size of the device and the characteristics of each manufacturer. In addition, it was confirmed that the emission coefficient applied in the petrochemical industry was larger than that of the refining industry, and improvement measures were suggested. Through these studies, it is expected that emission coefficients specialized in the petrochemical industry can be applied and that the workplace itself will contribute to the development of technologies that can drastically reduce them.

• Journal of the Korean Institute of Gas
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• v.10 no.3 s.32
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• pp.13-19
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• 2006

As a way of improving the safety of the facilities, the risk based-inspection (RBI) was executed for the chemical facilities by using K-RBI program, which has been developed based on the API-581 based resource document (BRD). As the result of the evaluation, we found the level of the process safety management (PSM) for the applied plant, quantitative risk of the applied process, risk of static facilities and pipes, and the damage mechanism of the facilities. Thus, we could suggest a proper inspection frequency using the calculated risk of the process and the status of the facilities. The applied plant achieved a reduced inspection cost by an extension of the inspection frequency, improved productivity, improved reliability of the facilities, and a computerized history management.