재산세 이론 관점에서 과세체계 현황 분석 - 토지 및 건축물을 중심으로 -

차은혜(Eun Hye Cha),이석희(Seok Hee Lee) 한국감정원 연구개발실 2021 부동산분석 Vol.7 No.3

2018년 이후 세법 개정 등을 통해 토지와 주택의 과세가 점차 강화되고 있으며, 부동산 보유세 강화 정책에 반대하는 조세저항은 점차 격렬해지고 있다. 이 연구는 부동산 보유세의 기초인 재산세 이론을 학술적으로 살펴보고, 현행과세체계가 재산세 이론에 부합하게 작동되고 있는지를 검토하였다. 재산세 이론에 따르면 토지 공급의 비탄력성, 건축물 공급의 탄력성, 공공서비스의 자본화 등의 특성에 때문에 기본적으로 건축물분보다 토지분에 보다 높은 재산세 세율이 부과되어야 한다. 이 연구는 재산세의 기본 원리에 기반하여 근린생활시설을 대상으로 토지분과 건축물분에 대한 재산세액을 분석하였으며, 주요 결론은 다음과 같다. 첫째, 원가산정방식인 건축물 시가표준액과 시가방식인 토지 시가표준액을 통해 건축물 투입비용과 토지가치를 산정한 결과, 도 지역의 경우 대체로 건축물 투입비용이 토지가치보다 높은 것으로 나타났다. 반면 서울 및 광역시는 토지가치에 비해 건축물 투입비용이 낮은 것으로 나타났다. 둘째, 도 지역의 토지분 재산세율은 건축물분 재산세율 보다 낮은 것으로 나타났다. 이는 재정패널를 통해 재산세 실효세율을 분석한 결과에서도 동일하게 나타났다. 즉, 현행 재산세 제도는 토지보다 건축물 투자비용에 높은 재산세 세율을 부과하는 것으로, 이는 재산세의 기본 이론과는 부합하지 않는 결과이다. 셋째, 재산세 이론과 부합하도록 현행 실태를 개선하기 위해서는 세법 개정을 통한 세율 개편이 필요할 것으로 판단되었다. 이상의 결과는 재산세 이론 측면에서 학술적 시사점을 제공하고, 세율 개선방안 측면에서는 정책적 시사점에 기여하는 것으로 판단된다. Tax burden on land and houses has been increased and tax resistance to the policy aiming at increase of real estate holding tax is getting strong since revision of the taxation law in 2018. Under this circumstance, the study academically investigates theories of property tax, which is the base of real estate holding tax, and reviews whether or not the current taxation system is working in line of theories of property tax. According to theories of property tax, higher property tax should be imposed on land because of non-elasticity of land supply, elasticity of building supply and capitalization of public service. The study analyzes property tax imposed on both land and building of neighborhood facilities, based on the basic principles of property tax. The findings are as followed; First, the study calculates total expenditure spent on buildings and value of lands, using Standard Market Price for buildings and lands, respectively. According to the result, it is shown that total expenditure spent on a building is higher than value of a land in Provinces. On the other hand, Seoul and other metropolitan cities shows the opposite result. Second, property tax on land is lower than property tax on building in Provinces. The same results is shown in the analysis of effective property tax rate with revised panel data. In other words, the current property tax system imposes higher tax expenditure on building than land, which is not in line with the basic principle of property tax. Third, the current property tax rate should be reviewed and revised by revision of the current taxation law to improve the current circumstance and match with theories of property tax. The findings above may have some academic implications for theories of property tax and provide implications on policy preparation to revise property tax rate.

극상근건 부분파열 환자에 매선과 한의치료를 시행한 증례 보고

차은혜(Eun Hye Cha),정다운(Da Woon Jung),양무학(Mu Hack Yang),김병한(Byeong Han Kim),신희라(Hee Ra Shin),권영달(Young Dal Kwon) 한의병리학회 2018 동의생리병리학회지 Vol.32 No.4

황해중앙부에서 저층트롤에 의해 어획된 하계의 어류 종조성 및 분포특성 (2008-2014)

고은혜 ( Eun Hye Koh ),주형운 ( Hyeong Woon Joo ),이동우 ( Dong Woo Lee ),차형기 ( Hyung Kee Cha ),최정화 ( Jung Hwa Choi ) 한국수산과학회(구 한국수산학회) 2016 한국수산과학회지 Vol.49 No.6

The community composition and distribution of fish species in the middle of the Yellow Sea were investigated in summer from 2008 to 2014. A total of 72 demersal fish species from 46 families and 17 orders were collected. The most common species were Larimichthys polyactis, Engraulis japonicus, and Chaeturichthys hexane, which accounted for 72.0% of the total number of individuals while Liparis tanakai, Larimichthys polyactis, and Lophius litulon accounted for 67.8% of the total biomass. A cluster analysis based on the Bray-Curtis similarity revealed that the fish community fell into three groups, according to latitude. Principal Component Analysis (PCA) and correlation analy-sis showed that variation in bottom water temperature could act as an indicator of variation in community structure and abundance of the dominant species. Characteristics of fish communities, such as the number of species, the total number of individuals (/km²), and biomass (/km²), were highly correlated with bottom water temperature and depth.

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차은혜,유정현,Cha, Eun-Hye,Yu, Jeong-Hyeon 한국조혈모세포은행협회 2007 나누는사람들 Vol.40 No.-

Characteristics of Muscular Activities according to Assist of Trunk Activities for Agricultural Work

차은혜(Eun-Hye Cha),김민주(Min-Joo Kim),오승용(Seung-Yong Oh),김경(Kyong Kim),유미(Mi Yu),홍철운(Chul-Un Hong),권대규(Tae-Kyu Kwon) Korean Society for Precision Engineering 2021 한국정밀공학회지 Vol.38 No.1

Farming is a typical task that includes repetitive tasks, incomplete working positions, and weight work, along with exposure to a number of musculoskeletal diseases and harmful factors. Therefore, in this study, work clothes were developed for older agricultural workers exposed to musculoskeletal diseases and alienated from the medical system. Work clothes can help in repetitive cropping and support the load on the work, preventing and mitigating farmers diseases. To verify the effectiveness of the developed clothing, six men in their 20s were evaluated for muscle usage before and after wearing the clothing in two ways: stoop lifting and squat lifting. The results of this study showed that the mass of most muscles, except the gastrocnemius muscle, was reduced during lifting operations by stoop lifting after wearing work clothes. The reason why the gastrocnemius was more activated was that the ankle joint was greatly activated by dorsal flexion. For squatting and lifting, most of the muscle usage was reduced. In future research, we want to analyze the muscle characteristics of actual agricultural workers on wearing work clothes.

A Study on the Effect of Soft Wearable Suit Using Elastic Band

차은혜(Eun Hye Cha),오승용(Seong Young Oh),홍철운(Chul Un Hong),유미(Mi Yu),권대규(Tae Kyu Kwon) Korean Society for Precision Engineering 2022 한국정밀공학회지 Vol.39 No.1

Many of the workers are exposed to work that burdens the musculoskeletal system, and musculoskeletal diseases, such as low back pain, are increasing every year. Various muscle support systems, such as wearable robots, have been developed to prevent musculoskeletal diseases at industrial sites, but the system is bulky. Therefore, the total weight is high, it is inconvenient to wear, and the wearer cannot freely perform the activities when power is not supplied. In this paper, in order to compensate for the shortcomings of the hard-type wearable robot system, a soft-type wearable suit using an elastic band was manufactured so that it is light and portable, as it does not require an actuator. The experiment was conducted to verify the effect of muscle strength assistance through an experiment (Measurement of Maximum Waist Torque and Measurement of the Approximate Dose) on the effect of the soft wearable suit. In addition, by making two different types of elastic bands in the wearable suit, it was possible to classify the more effective types for the waist and lower extremities according to the elasticity by comparing the muscle strength assisting effect according to the elastic band.

AI 스피커를 활용한 아이 돌보미 시스템에 대한 연구

차은혜(Eun-hye Cha),박성훈(Seong-hun Park),김유정(Yu-jeong Kim),문상호(Sang-Ho Moon),이성진(Sung-jin Lee) 한국정보통신학회 2020 한국정보통신학회 종합학술대회 논문집 Vol.24 No.1

산성도시 남한산성의 도시 기능성 변화

최재헌 ( Jae Heon Choi ),차은혜 ( Eun Hye Cha ) 한국도시지리학회 2012 한국도시지리학회지 Vol.15 No.1

본 논문은 조선시대 광주읍치였던 산성도시 남한산성의 도시기능성의 변화를 18세기부터 현대에 이르기까지 중심성과 계층성의 개념을 이용하여 분석한 것이다. 남한산성에 읍치를 두었던 광주는 조선시대 후기에 유수부가 위치한 행정·군사·교통의 중심지에서, 일제강점기에는 남한산성의 읍치 기능 상실과 함께 중심성이 쇠퇴하고, 급격한 도시화를 겪은 1970년대 서울의 배후지, 고속도로가 등장한 2000년대 서울과 경기 남동부지역을 연결하는 경유지로 그 위상이 변하였다. 지역연결체계 분석결과 광주는 조선후기 제1·2차 결절점에서 일제강점기 제2차 결절점으로, 다시 1970년대 제3차 결절점으로 변하였고, 2010년 제2차 결절점으로 용인에 포섭되고 있으며, 일상 생활권에서는 성남에게 포섭되며 중심성이 매우 낮다. 본 연구는 도시지리학에서 계량적인 도시기능성 분석 방법을 고지도 분석을 통해 조선시대까지 거슬러 새롭게 적용한 측면에서 연구의 의의를 찾을 수 있을 것이다. This paper is to analyze the changing urban functionality of the Namhansanseong in Gwangju-city, Gyonggi Province from Chosun Dynasty to the present in terms of centrality and hierarchical structure in Gyonggi regional systems. The study area including the Namhansanseong fortress city, has been shifted its urban functionality from dominant administrative, defensive and transportation center in the late Chosun Dynasty, toward a city in losing central function after dislocation of administrative function in the Japanese colonial period, toward an urban hinterland after rapid urbanization in the 1970s, and finally to a nodal point on a transportation routes from southeast area of Gyonggi province to Seoul. The analysis on regional hierarchical structure shows the changing status of the study area, Gwangju, from the 1st and 2nd rank nodal point in the 18th and 19th century respectively, to 2nd nodal point in the the Japanese colonial period, to the 3rd nodal point in the 1970s, and to the 2nd nodal point nested by Yongin for road system as well as Seongnam for daily living trips with very low centrality. This paper can make a contribution to apply the quantitative methods of urban functionality into historic urban centers in analyzing old maps of Chosun Dynasty from methodological perspective.

시니어 일상생활 보조를 위한 실내 이동기기 사용성 테스트

김민주(Min-Ju Kim),차은혜(Eun-Hye Cha),박대현(Dae-Hyeon Park),오승용(Seung-Young Oh),권대규(Tae-Kyu Kwon),홍철운(Chul-Un Hong) 대한기계학회 2019 대한기계학회 춘추학술대회 Vol.2019 No.11

자연재해 관련 법정 지구의 도시계획적 연계 및 활용방안

이병재(Lee, Byoung-Jae),차은혜(Cha, Eun-Hye),김학열(Kim, Hag-Yeol),강상준(Kang, Sang-Jun) 경기연구원 2018 GRI 연구논총 Vol.20 No.1

The paper is intended to discuss improvement strategies for natural disaster-related district and region policies derived from related empirical analyses. We focus on, particularly, land use management policies designed for climate change related disasters, including heavy rainfall, blizzards, droughts, heat waves, gale force winds, and rising sea levels. Required non-spatial and spatial data were collected from all of the municipalities around the nation based on data from 2015. Presently, we have several legal districts or regions associated with natural disasters in Korea. These are disaster preventing districts, collapse hazard areas, landslide prone areas, natural disaster prone districts, and disaster management districts. The employed methods are literature reviews and GIS spatial analyses. The findings based on the study of 331 disaster preventing districts are as follows: (1) the hotspots of the natural disaster prone districts do not overlap much with disaster preventing districts; (2) spatially, collapse hazard areas are not associated much with disaster preventing districts; and (3) landslide prone areas are overlapped with disaster preventing districts, particularly, located in Ulsan-Si, Gyeonggi Gwangju-Si, Yangpyeong-Gun, and Wanju-Gun. In summary, there is a lack of systematic legal districts for disaster related urban planning; although, each government unit has their own independent disaster districts. This study presents, empirically, in terms of spatiality, that disaster related districts or areas have little relation in Korea. For a better understanding, it is desirable to have further case studies that measure the interconnections among disaster related districts or areas.