Journal of the Korean Society for Aviation and Aeronautics (한국항공운항학회지)

The Korean Society for Aviation and Aeronautics (한국항공운항학회)
권호 표지
DOI QR코드

DOI QR Code

A Study on the Improvement Plan of the Tax-Free System for Overseas Laborers : Focusing on International Air Crew

국외근로자 비과세제도 개선방안 연구 : 국제선항공승무원을 중심으로

  • Received : 2015.06.05
  • Accepted : 2015.09.11
  • Published : 2015.09.30
Download PDF
⟨ Previous Next ⟩

Abstract

Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.

Keywords

References

  1. 이승환(1995), "비행시차(jet lag)에 의한 여행객의 수면-각성 주기의 변화", 고려대학교 대학원, pp.4-18.
  2. 이재진 외(2009). "북극항로 우주방사선 안전 관리정책 개발 연구". 한국천문연구원, pp.1-171, p.166.
  3. 이균봉, 임성근(2007). "소득세의 공평성에 관한 실증적 연구", 부산대학교, PP.280-301.
  4. 항공법시행규칙 제143조(운항승무원의 승무시간 등의 기준 등).
  5. ICAO Annex 6. Chapter 4. 4. 10. 1.
  6. 항공법시행규칙 143조의 2 /(객실승무원의 승무시간 기준 등).
  7. 김소연, "항공법상 객실안전에 대한 연구", 한국항공대학교 대학원, 2013, p10.
  8. Air France Cancels More Than Half Its Flights on Pilot Strike, http://www.bloomberg.com/news/articles/2014-09-16/air-france-cancels-more-than-half-its-flights-on-pilot-strike.
  9. International travel and health, http://www.who.int/ith/mode_of_travel/jet_lag/en/.
  10. http://www.femail.com.au/jet-lag-drag.htm.
  11. Jet Lag Drag, http://www.femail.com.au/jet-lag-drag.htm.
  12. IARC Monographs Programme finds cancer hazards associated with shiftwork, painting and firefighting, http://www.iarc.fr/en/media-centre/pr/2007/pr180.html.
  13. 스튜어디스, 원전 직원보다 방사능에 더많이 노출, http://www.edaily.co.kr/news/NewsRead.edy?SCD=JA61&newsid=02938886606287032&DCD=A00106&OutLnkChk=Y.
  14. Grandey, A. A., Fisk, M. Glenda., Mattila, A. S., Jansen, K. J. & Sidenman, L. A.(2005) "Is service with smiling" enough? Authenticity is positive display during service encounters. Organizational Behavior and Human decision Processes, 96. pp 38-55. https://doi.org/10.1016/j.obhdp.2004.08.002
  15. Hochschild, A. R.(1983) "The managed of heart: Commercialization of human feeling". Berkeley: University of California Press.
  16. Ashforth, B. & Humphrey, R.(1993) "Emotional labor in service role: The influence of identity". Academy of Management Review,18. pp 88-115.
  17. Morris, J. A. & Feldman, D. C.(1996)" The dimensions, antecedents, and consequences of emotional labor". Academy of Management Review. 21, pp 986-101.
  18. 김현정, "항공사 승무원의 감정노동이 직무소진과 서비스 품질에 미치는 영향". 2015. 경기대학교 서비스경영전문대학원.
  19. 한의진, 조영일 "감정노동을 수행하는 항공 객실승무원들의 우울이 이직의도에 미치는 영향". 2013. 대한관광경영학회.
  20. 김유경, "항공사 객실승무원의 직무소진, 지각된 건강상태, 삶의 질, 그리고 몰입과의 관계 연구", 2015. 한국관광연구저널.
  21. 김수련, "항공사 객실승무원의 정서노동이 업무태도에 미치는 영향". 2007 항공운항학회.
  22. Cancer incidence in professional flight crew and air traffic control officers: Disentangling the effect of occupational versus lifestyle exposures, http://onlinelibrary.wiley.com/doi/10.1002/ijc.27612/full.
  23. Pilots, Cabin Crews Face Higher Risk of Skin Cancer, Study Says, http://consumer. healthday.com/cancer-information-5/mis-cancernews-102/pilots-cabin-crews-face-higher-risk-of-skin-cancer-691358.html.
  24. A DARK REFLECTION FILM, http://www.adarkreflection.com/.
  25. Aerotoxic syndrome, http://www.dailymail.co.uk/news/article-2962471/Is-air-holiday-plane-poisoning-Memory-loss-chronic-fatiguebreathing-problems-cancer-One-former-BA-captain-lifts-lid-aviations-darkest-secret.html.
  26. 국회, 김상희의원실, "[AAR] 2014년 승무원 병가로 인한 비행 휴 현황 및 일반직 자료 수정 제출", (2015.4.14).
  27. 김철홍(인천대), "항공안전을 위한 조종사 관리제도 모색 토론회" (국회 문병호의원실, 2014. 6. 26).
  28. 국외근로자의 비과세급여의 범위 , (대통령령26067호 일부개정, 2015.02.03).
  29. 원양어업 선박, 국외 등의 건설현장 및 외항선박 승무원 등의 범위, (기획재정부령 제479호 일부개정 2015. 03. 13).
  30. 김완석, 정지선"2014 개정증보판 소득세법론"(광교이택스, 2014), pp.240-241.
  31. cibincrew, emirates airlines, http://become-cabincrew.com/airlines/emirates.html.
  32. http://www.flight-attendant-careers.com/flight-attendant-salary.html.
  33. flightattant, http://www.worldsalaries.org/flightattendant.shtml.
  34. 원양선원 소득세 비과세 확대추진, http://www.edaily.co.kr/news/NewsRead.edy?SCD=JF21&newsid=01784326599493168&DCD=A00602&OutLnkChk=Y .
  35. 대림산업 해외근무신입사원 연봉8100만원, http://news.donga.com/3/all/20120117/43390721/1 .
  36. 선원선박통계자료, https://www.koswec.or.kr/.
  37. 만준빈, "해운산업 국제경쟁력 평가모형과 측정에 관한 연구", 중앙대학교 대학원, 2013, pp.110-112.
  38. [IFS기획] 주요산업 국제경쟁력 시리즈 1. http://www.ifs.or.kr/upload/board/research201 41119810488g671g3.pdf.
  39. 한국항공진흥협회. 2014년 항공운송산업현황, 항공시장동향 제31호 (2015.1)호.
  40. Air transport, freight, http://data.worldbank.org/indicator/IS.AIR.GOOD.MT.K1.
  41. pilot divorce rate, http://www.airline pilotcentral.com/articles/professional-articles/why-is-the-divorce-rate-75-for-pilots.html.
  42. Todd Hubbard, Dr Robert Bor, "Aviation Mental Health: Psychological Implications for Air Transportation" Ashgate Publishing, Ltd. 2012. p.212.

Cited by

  1. A Study on the Unconstitutionality of Article 16 (1) of the Enforcement Decree of the Income Tax Act - In connection with the scope of non-taxable wages for workers abroad - vol.18, pp.2, 2015, https://doi.org/10.17926/kaolp.2018.18.2.447