유동화전문회사의 과세제도의 실무적 문제점과 개선방안

서미영,윤성수 한국세무학회 2006 세무학 연구 Vol.23 No.1

This study examines Korean tax laws on asset securitization focusing on their implications for special purpose companies. Since first introduced in 1998 as a means to help companies overcome financial trouble, asset securitization has become an important financing tool for many companies. Our study investigates whether current tax rules help special purpose companies and investors utilize the new financing system as intended by policy makers. We propose that special purpose companies be treated as conduits and thus exempt from taxation at the entity level. Real estates acquired in a securitization process need to be recorded at the cost of related asset backed securities not at the auction price. Deductibility of interest payments also needs to be extended to new arrangements used in securitization. <Key words> Asset Securitization, Special Purpose Company, Taxation攀 * (Former) Assistant Manager, Colony Korea-KAMCO Asset Management LLC 서미영**윤성수***외환위기 극복을 위한 수단으로 1998년에 도입되었던 자산유동화제도는 이제 단순한 기업구조조정이나 부실채권 정리수단에서 벗어나 자산유동화제도 본래의 목적인 기업의 자금조달수단으로 정착되어 가고 있다. 본 연구는 기업의 자금조달을 용이하게 하고 투자자의 투자기회를 확대시켜주는 역할을 하는 자산유동화제도가 보다 활성화되기 위해 우리나라의 과세제도가 어떻게 개선되어야 하는가를 유동화전문회사의 경우를 중심으로 분석하였다. 구체적으로, 유동화전문회사의 과세대상 여부, 유동화부동산의 취득가액 산정방법, 유동화전문회사의 다양한 자금조달방법의 인정여부, 유동화전문회사의 출자자의 배당소득 인식시기, 유동화전문회사가 취득한 타법인주식의 지급이자 손금불산입 여부, 유동화부동산 취득 시 납부하는 취득세 및 등록세 과세문제와 업무수탁업의 부가가치세 과세 등에 관한 실무상 문제점을 지적하고 개선방안을 제시하였다.<주제어> 자산유동화, 유동화 전문회사, 과세제도攀 * 본 논문은 주저자의 고려대학교 대학원 경영학석사학위논문 (위원장:권수영 교수)에 기초한 것임.

코아-쉘 마이크로 캡슐을 이용한 기능성 샴푸의 제조 및 응용

서미영,김은지,김인경,최성호 한국융합학회 2022 미래기술융합논문지 Vol.1 No.1

유통 식약공용농산물 중 비의도적 유해물질 오염도 조사

서미영,김명길,김재관,장미경,이유나,구은정,박광희,윤미혜 한국식품위생안전성학회 2018 한국식품위생안전성학회지 Vol.33 No.6

This study was performed to investigate the contamination levels of heavy metals(such as lead, cadmium, arsenic and mercury) and aflatoxin(such as B1, B2, G1 and G2) in commercial herbs for food and medicine. The concentrations of the heavy metals were measured by the ICP-MS and a mercury analyzer. The aflatoxins were analyzed by a HPLC-florescence coupled with photochemical derivatization. The detection ranges of the lead, cadmium, arsenic and mercury were found to be 0.006~4.088 ㎎/㎏, 0.002~2.150 ㎎/㎏, ND~0.610 ㎎/㎏ and ND~0.0139 ㎎/㎏ respectively. Among the total samples, the 3 samples(2.6%) were not suitable for the specification of cadmium by the MFDS(Ministry of Food and Drug Safety). The 13 samples of the total 117 samples were aflatoxin positive(11.1%). The amount of aflatoxin G1 was 0.7834 ㎍/㎏ in the Puerariae Radix and aflatoxin G2 were 0.3517 ㎍/㎏, 0.4881 ㎍/㎏ in two samples of the Glycyrrhizae Radix et Rhizoma, respectively. The aflatoxins B2 and G1 were simultaneously detected in the 10 Angelicae Gigantis Radix. The detection ranges of aflatoxins B2 and G1 were 0.2324~1.0358 ㎍/㎏ and 0.7552~1.6545 ㎍/㎏ respectively in Angelicae Gigantis Radix. The results of the current study suggest that continuous monitoring is needed for the proactive management of commercial herbs for food and medicine safety.

Weak Acid Hydrolysis of Proteins

서미영,김진희,박세환,이지혜,김태희,이지현,김정권 대한화학회 2013 Bulletin of the Korean Chemical Society Vol.34 No.1

간접부착술식시 치면과 레진 베이스의 간격 및 접착제에 따른 결합강도

서미영,황현식 대한치과교정학회 2001 대한치과교정학회지 Vol.31 No.4

본 연구는 브라켓 간접부착술식시 치면과 레진 베이스의 간격 및 접착제에 따른 전단결합강도를 비교함으로써 브라켓 간접부착의 접착제로서 호제(paste)형 레진 병용의 타당성 여부를 평가해보고자 시행되었다. 소의 하악 중절치 120개를 실험재료로 하여 대조군의 경우 접착제로 실런트만을 사용하는 반면 실험군의 경우 실런트와 호제형 레진을 병용하여, 치면과 레진 베이스 간의 간격이 0.0, 0.2, 또는 0.4 mm가 되도록 접착한 다음 만능물성 시험기를 이용하여 각 시편의 전단결합강도를 측정하고 비교하여 다음의 결과를 얻었다. 1.치면과 레진 베이스 간의 간격이 멀어질수록 두 군 모두에서 전단결합강도가 감소하는 것으로 나타났다. 2.치면과 레진 베이스 간의 간격이 0.0 mm인 경우 양 군 간의 전단결합강도의 차이는 나타나지 않았다. 3.치면과 레진 베이스 간의 간격이 0.2, 0.4 mm인 경우 실런트와 함께 호제형 레진을 병용한 경우의 전단결합강도가 실런트만 사용한 경우에 비하여 통계적으로 유의하게 높게 나타났다. 이상의 연구결과는 브라켓 간접부착술식시 치면과 레진 베이스 간의 간격이 의심될 경우 브라켓 간접부착의 접착제로서 실런트만 단독 사용하는 것보다 호제형 레진을 병용하는 것이 유리함을 시사하였다. (주요 단어 : 간접부착술식, 전단결합강도, 레진베이스, 접착제) The purpose of this study was to evaluate the feasibility of the combined use of paste resin with sealant as an adhesive of the indirect bonding. The resin bases made of light-cured resin were bonded to the bovine incisors at a distance of 0.0, 0.2 or 0.4 mm using the sealant only or the mixture of sealant and paste resin. Bond strength of each group was measured using universal testing machine. The results were as follows : 1.The bond strength was reduced in both groups as the distance between enamel surface and resin base increased. 2.The bond strength showed no statistical difference between two groups in case the distance between enamel surface and resin base was 0.0 mm. 3.In case the distance between enamel surface and resin base was 0.2 or 0.4 mm, the sealant with paste resin group showed significantly higher bond strength than the sealant only group. The results of the present study indicate that the use of paste resin with sealant may be desirable as an adhesive in indirect bonding, particularly in case a gap is suspected between enamel surface and resin base. ※Key words : Indirect bonding, Bond strength, Adhesive, Resin base

[P6-18] 고추장 발효중 미생물 균수 및 균총변화의 조사

서미영,박선정,장진희,김승호,차성관 한국식품영양과학회 2005 한국식품영양과학회 학술대회발표집 Vol.2005 No.10

식이 n - 3 지방이 흰 쥐 간장의 Glucose - 6 - Phosphate Dehydrogenase 와 Malic Enzyme 활성에 미치는 영향

서미영,김혜명,나혜경,조성희 ( Mi Young Suh,Hae Myung Kim,Hae Kyung Na,Sung Hee Cho ) 생화학분자생물학회 1990 BMB Reports Vol.23 No.3

To examine the effects of dietary n-3 fats on activities of hepatic glucose-6-phosphate dehydrogenase (G6PDH) and malic enzyme(ME), mackerel oil(MO) and perilla oil(PO) were fed to two groups of Sprague-Dawley rats of both sexes weighing 65-75 gm at the levels of 10%(w/w) in synthetic diets. Two other groups of rats were given soybean oil(SO) and beef tallow(BT) at the same level as dietary fats. After three weeks of feeding, male and female rats on same diet were mated and the effects of dietary fats were studied in their offsprings during early growth. Sex difference was also evaluated. Activities of G6PDH and ME increased steadily during growth of rats fed MO, SO and PO in the ascending order, while rapidly in BT group. After twelve weeks of feeding, the two enzyme activities were lowest in MO group, which was followed by SO, PO groups and highest in BT group. As dietary fat varied, differences in enzyme activities were more distinctive in male than in female. Fatty acid compositions of liver triglyceride and phospholipid showed that levels of C_(20:5), C_(22:6)(n-3) increased in MO group, those of C_(18:2), C_(20:4)(n-6), in SO group, C_(18:3), C_(20:5)(n-3) in PO group, and C_(16:0), C_(18:0) did in BT group. However, increases in C_(20-22)(n-3) of MO group were much higher than those in C_(18-20)(n-3) of PO group. It is suggested that the changes in tissue fatty acid pools modulate the activities of G6PDH and ME via several possible mechanisms.

오물처리실 용수비 절약 방안

서미영,유제문,박영환,외 성원개발 전원 한국의료QA학회 2005 가을학술대회 Vol.2005 No.2

‘백제문화제’를 기반으로 한 티셔츠 패션문화상품 디자인 개발

서미영 한복문화학회 2014 韓服文化 Vol.17 No.3

The purpose of this study was to develop the designs of T-shirts fashion cultural products combined with cultural elements of Gongju and Buyeo for Baekje Cultural Festival. Patterns for T-shirts designs were selected by analyzing relevant literature and web sites regarding the Baekje relics and Baekje Cultural Festival. T-shirts designs were developed using design CAD programs. The results of the study are as follows. First, design motifs were selected from the symbols of Baekje Cultural Festival, Gongju and Buyeo, and the patterns of Baekje relics. The T-shirts designs were developed by combining the motifs selected from each area. Second, T-shirts fashion cultural products were attempted to vary the sizes, combination and arrangement of the pattern, and applied the latest fashion trend colors to express the modern sense. Third, T-shirts designs were applied to round neckline T-shirts and suggested two colorations by trying color-way. T-shirts designs which created throughout this study can be applied to other shapes of T-shirts by design CAD programs. Fourth, various T-shirts designs can be helped to activate the local business by stimulating the interest and consumption of tourists fashion cultural products. Also, T-shirts can be used as local promotional materials to enhance an image of Gongju and Buyeo and to inform the festival.

식이 ω3 지방산 섭취가 흰쥐 심장 미토콘드리아호흡 및 지질 구성에 미치는 영향

서미영,조성희 생화학분자생물학회 1991 BMB Reports Vol.19 No.2

To examine the effect of dietary ω3 fatty acids on cardiac mitochondrial inner membrane lipid composition and respiration, rats were fed diet containing 10% (w/w) mackerel oil and perilla oil for 24 days. The other two groups of rats were fed soybean oil and mackerel oil plus soybean oil (3:1) mix to compare the effect. Mitochondrial inner membrane phospholipid of mackerel oil group had higher content of phosphatidylcholine than phosphatidylethanolamine, the phenomena of which was reverse in vegetable oil groups. The amount of cardiolipin was the highest in mackerel oil group. Fatty acid composition of phospholipid was characteristic in each group, i.e., monounsaturated fatty acids and C_(20-22) (ω3) fatty acids were higher in mackerel oil group, while C_(18:2) (ω6) and C_(20:4) (ω6) fatty acids were higher in soybean oil group, but neither C_(18:3) (ω3) nor C_(20-22) (ω3) fatty acids were significantly high in rats fed perilla oil, in which C_(18:3) (ω3) comprises 60% of total fatty acids. This result suggests that elongation of C_(18:3) (ω3) to C_(20-22) (ω3) was not very active. These changes in the structure of mitochondrial inner membrane were not accompanied by any notable alteration in respiratory function of heart mitochondria.