동국대학교 의료기기산업학과

교수소개

회계

본문

김 갑 순 교수
직위 교수
강의분야 세무회계,재무회계
연구분야 세무회계,재무회계
학사학위과정 BBA or BA: Seoul National University
석사학위과정 MS or MBA: Seoul National University
박사학위과정 Ph.D.: Seoul National University
경력 • 2002 ~ Present: Professor, Dongguk Business School
(Teaching courses: Corporate Tax Accounting, Accounting Principle, Tax and Business strategy)
• 1999 ~ 2002: Halla University
연구업적

A. [Learning & Pedagogical Research]



§ Peer Reviewed Journal (Peer reviewed journal articles):



 Aggressive Tax Planning by K Securities Company and S Bank : Converting Taxable Interest Income to Tax-Free Gains from Trading Derivatives, KOREAN ACCOUNTING JOURNAL(Dec 2008) with W.O. Jung and B.W. Jun



Merger with a Firm with Net Operating Loss – The Case of HANA Bank, Korean Journal of Taxation Research(June 2008) with W.O. Jung and B.W. Jun






 

 The Corporate Trade Case of 'A' Corporate – The Contractual Perspective of Tax Planning, Korean Journal of Taxation Research(September 2007) with W.O. Jung  






 

C. [Discipline-Based Scholarship]



§ Peer Reviewed Journal (Peer reviewed journal articles): 



"Taxation Issues on Back-Door Listing of Private Companies - The Case of a Movie Star Yong-June Bae's BOF", (June 2011)






 

"Effectiveness of Tax Preferences for Venture Companies in Terms of Implicit Tax Phenomena", (Dec 2010)






 

"Aggressive Tax Planning by Using Legal Loopholes and Its Non-Tax Costs -The Case of Samsung Everland's Convertible Bonds", (June 2010)






 

"A Study on the Complete-Comprehensive System of the Gift Tax", (June 2010)






 

"A Case of IFRS Adoption: Eagon Industrial Co., Ltd.", (May 2010) 






 

"A Study of Enhancing the Range of Charitable Deduction on Tax Law - focusing on the plan to regard service giving as charitable contribution", (April 2010)






 

"Relationship between Earnings Management Practices and Liabilities Measured as the Book-Tax Income Difference", (April 2010)






 

"A Study on Evaluation of Unlisted Stocks under the Inheritance and Donation Tax Law Using Costs of Equity Capital", (March 2010)






 

"Problems with and Remedies for a Consolidated Return", Journal of Taxation Accounting(March 2009) with Juneq Lee






 

"A study on the VAT Issues for Gold Bullion Trades", Seoul Tax Law Review 2007 Vol 13-3 with H. Park






 

"The Evasions of Gold Bullion Trades and Its Improvements", Seoul Tax Law Review 2007 Vol 13-2 with B.W. Jun






 

"How to Reduce Tax Loopholes and Penalize Transactions without Records in the Beverage Industry", Korean Journal of Taxation Research(Dec 2006) with W.W. Choi and B.W. Jun






 

"Book-Tax Difference of Korean Firms Examined Using Actual Tax-Reconciliation Date", Korean Accounting Review(Dec 2006) with W.O. Jung and J.K. Ko, H.C. Roh






 

"Intra-industry Information Transfers Associated with the Disclosure of Legal Management Application and their Determinants", KOREAN MANAGEMENT REVIEW(June. 2006)






 




 

"An Empirical Study on Revenue Contribution of Meals & Entertainment Expenditure in Excess of Corporate Tax Deduction Limit", Korean Journal of Taxation Research(Dec. 2005) with W.W. Choi and Y.H. Lee






 

"A Study on The Concept of Transfer under Capital Gain Taxation", Seoul Tax Law Review(Vol 11-1, July 2005) with J.S. Jung






 

"A Study on the Implementation of Consolidated Tax Return Filing to the Korean Corporate Tax System", Korean Journal of Taxation Research(Dec. 2004) with Y.K. Chung and D.H. Chung






 

"Incremental Effect and Determinants of Equity to Shareholders in Regal Management", KOREAN MANABEMENT REVIEW(June. 2004) with H.J. Kang






 

"Firm Characteristic and Corporate Income Tax Smoothing Behavior Using Indirect Tax Exemptions Items", Korean Journal of Taxation Research(Aug. 2002) with T.H. Lee and Juneq Lee






 

"New Evidence on Realization of Implicit Taxes and Implicit Taxes Shifting through Firm Market Structure", KOREAN MANAGEMENT REVIEW(May. 2001)  






 

§ Books (Scholarly books):



 Korean Tax Accounting, Aubook Press, 2009 with S.H. Yang



Principles of Accounting, Pakyoungsa Press, 2008 with C.W. Lee and H.D. Cho



Tax Strategy of Business and Tax Account Research, Younghwachosetongram Press, 2008 with Juneq Lee    

E-mail kks@dongguk.edu
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