국어의 표준 발음

최혜원 국립국어연구원 2001 국어문화학교 Vol.- No.1

Fabrication of AgNW and PEDOT:PSS-based Conductive Adhesive Electrode for Flexible Electrochromic Devices Using Spray Coater

최혜원,박종승 한국고분자학회 2019 한국고분자학회 학술대회 연구논문 초록집 Vol.44 No.2

구조조정 세제의 조세회피유인과 개선방안에 관한 연구

최혜원 한국조세법학회 2017 조세논총 Vol.2 No.2

구조조정 세제의 도입취지를 정부는 구조조정의 걸림돌을 제거하여 원활한 기업구조조정을 지원하는 것이라고 하고 있으며, 세제의 목표를 과세중립성 확보 및 형평성 제고로 들고 있다. 또한 기존 많은 연구들에서도 구조조정 세제의 기저로 조세중립성을 제시하고 있다. 그러나 구조조정 세제가 갖는 태생적인 한계인 거래의 복잡성 및 거래구조의 다양성은 당초부터 조세중립성을 구현하기 어렵게 하고, 오히려 정부는 과세를 이연하기 위한 도구로 부분적으로만 조세중립성을 차용한 것으로 보인다. 이에 따라 완전한 조세중립성이 확보되지 않은 이상 납세의무자는 경제적으로 유리한 구조조정 전략을 계획할 것이며, 특히 구조조정 거래의 상당부분이 특수관계자간 거래로 거래 시도가 용이할 뿐만 아니라 과세특례의 선택조항 등으로 납세의무자가 구조조정을 조세회피 도구로 사용하는 것을 예측할 수 있다. 본 연구에서는 구조조정 과세체계의 조세회피 관점에서 문제점 및 한계를 분석하기 위하여, 구조조정을 통하여 조세절감이 발생되었으나 법 문언이 정한 테두리 내에서는 문제가 없었던 여섯 가지 사례를 제시하였다. 사례는 합병시 이월결손금 승계 문제, 적격물적분할시 시가승계 문제, 구조조정으로 인한 미실현손익 남용 문제, 포합주식에 대한 합병신주 교부시 손금 인정 문제 및 소득변경 목적의 구조조정에 관한 것이다. 이러한 사례들은 현행 구조조정 세제 체계 하에서 구조조정이 조세회피유인이 될 수 있음에도 불구하고 개별 거래유형별로 세제를 수정하는 것이 어려워 그대로 유지하고 있는 것들로서, 구조조정 세제가 특정 거래형태별로 형식적인 요건이나 법문을 세밀하게 수정·보완 하는 것만으로는 조세회피방지를 하는 것에는 한계가 있음을 보여주었다. 또한 구조조정 세제의 조세회피방지에 대한 대안으로 기존 다른 연구들에서 제시한 포괄적인 조세회피방지규정의 도입을 위한 구체적인 입법 방향을 제시하였다. 본 연구는 구체적인 구조조정 조세절감 사례를 통하여 구조조정 세제가 갖는 조세회피 관점에서의 태생적인 한계를 확인하고 대안으로서 법령의 세부적인 개정 보다는 구조조정 세제에서의 별도의 포괄적인 조세회피방지규정 도입에 초점을 맞추어서 연구하였다는 점에서 의의를 갖는다. What would be the main purpose of Taxation of Corporate Reorganizations? The government states that the support of tax payer’s reorganization process by eliminating the obstacle to reorganization is the main purpose while the securement of tax neutrality and the improvement of fairness is the objective of such taxation. Furthermore, the tax neutrality is also presented and used as the base of Taxation of Corporate Reorganizations in prior studies. However, due to the inherent limitation of Taxation of Corporate Reorgani- zations such as complexity of transaction and diversity of transaction structure, ensuring of absolute tax neutrality is not possible. For that reason, it seems that the government has partially applied the concept of tax neutrality in order to defer taxation. Thus, unless the absolute tax neutrality is to be ensured, due to the nature of reorganization transaction such as the availability of related party transactions and right to choose only if favorable relevant special tax treatment, it would be unavoidable for the tax payers to use the reorganization as tax avoidance strategy. In this study, six cases of tax saving through reorganization were presented in order to analyze the issues and limitations of tax avoidance in Taxation of Corporate Reorganizations. Cases are related to the issues on i) succession of NOL(Net Operating Loss) carryforwards at the time of Merger, ii) succes- sion of market value at the time of qualified Qualified Physical Corporate Division, iii) abuse of unrealized profit and loss due to reorganization, iv) recognition of tax deduction at the time of issuance of merger new stocks on combined-stocks, and v) reorganization for the purpose of income change. The characteristics of the presented cases are that they are difficult to revise current taxation by individual transaction types, even though it has been confirmed that the tax avoidance effect is generated by abusing the Taxation of Corporate Reorganizations structure. Through this case study, it is demonstrated that the continuous amendment of formal requirements in details and complementary actions of current pro- visions would still have the limitation in prevention of tax avoidance due to complexity of reorganization transaction. Therefore, the implementation of Comprehensive Provision for Prevention of Tax Avoidance (substantial require- ments rule), which were introduced in prior studies, has been suggested and the relevant statute has been proposed as the solution for tax avoidance in Taxation of Corporate Reorganizations. This study is meaningful in the view that it proved the specific cases as a basis for the need of introducing Comprehensive Provision for Prevention of Tax Avoidance in the Taxation of Corporate Reorganizations, which has been presented in prior studies, and that it proposed the statute as a practical measure.

Positional error distribution in Thai speakers’ acquisition of Korean stop consonants: A speech corpus analysis

최혜원,김성연 언어과학회 2024 언어과학연구 Vol.- No.108

This study investigates Thai learners' acquisition of Korean stop consonants at the onset position through analysis of an L2 speech corpus, revealing error disparities influenced by articulation position. Specifically, palatal/velar stops exhibit higher error rates than bilabial/alveolar stops. Additionally, bilabial/alveolar lenis consonants are more frequently mispronounced as aspirated, while palatal/velar lenis stops are more often mispronounced as fortis. The researchers argue that these position-specific differences stem from negative transfer attributed to positionally dissimilar stop contrasts in Thai phonology, emphasizing the importance of articulation position in Thai learners' acquisition. This corpus-based approach illuminates the interaction between native phonological systems and second language acquisition, offering insights into phonemic acquisition challenges.

Beyond Grammatical Weight: A Corpus Study of Information Structure Effect on Dative-Accusative Order in Korean

최혜원 담화·인지언어학회 2008 담화와 인지 Vol.15 No.3

This paper examines the word order alternation between dative (-eykey/hanthey) and accusative (-ul/lul) arguments in Korean with focus on the informational structure effect (i.e., effect of discourse givenness or newness), as compared to the grammatical weight or length effect reported in Choi (2007). This corpus study verifies that given information comes before new information in Korean as in many other languages, by showing that the 'given before new (GN)' order is much more preferred (5 times more frequent) than the 'new before given (NG)' order. It also shows that the scrambled AD order has distinct informational patterns from the canonical DA order, which seems to be resulted from the interaction with the length effect.

디지털 영상처리기법를 이용한 멀티빔 음향측심기의 음압자료 향상 연구

최혜원,김두표 한국산업융합학회 2023 한국산업융합학회 논문집 Vol.26 No.1

Accurate measurement of seafloor topography plays a crucial role in developing marine industries such as maritime safety, resource exploration, environmental protection, and coastal management. The seafloor topography is constructed using side scan sonar (SSS) and single beam echosounder (SBES) or multibeam echosounder (MBES), which transmit and receive ultrasound waves through a device attached to a marine survey vessel. However, the use of a sonar system is affected by noise pollution areas, and the single beam has a limited scope of application. At the same time, the multibeam is mainly applicable for depth observation. For these reasons, it is difficult to determine the boundaries and areas of seafloor topography. Therefore, this study proposes a method to improve the backscatter data of multibeam echosounder, which has a relationship with the seafloor quality, by using digital image processing to classify the shape of the underwater surface.

500 MW급 해상풍력발전단지 연계에 따른 계통안정도 분석

최혜원,최현준,정인성,김태기,최상진,김연희 한국풍력에너지학회 2021 풍력에너지저널 Vol.12 No.1

Wind energy was selected as a way to achieve the renewable energy 3020 implementation plan. Wind resources are clean energy and are among the renewable energy sources with excellent economics, efficiency, and environmental properties. Wind resources are divided into land and sea. Offshore wind power generation has a relatively high wind energy density compared to onshore wind power generation. As a result, the offshore wind power industry, which builds wind farms with higher energy density, is expanding worldwide. In the case of the offshore wind power industry, large and extra-large wind farm construction is being carried out by utilizing geographical advantages. There are also plans to create a large domestic offshore wind farm. Therefore, it is expected that the capacity of offshore wind farms connected to the power system will gradually increase. In this paper, the effect on the power system when a 500 MW-class offshore wind farm is connected to the system is analyzed by simulating various presumed accidents and analyzing the system’s stability.

인공지능 가반 유해물질 메타데이터 자동 처리 도구 개발

최혜원,이상규,오승훈,이헌주 한국환경보건학회 2021 한국환경보건학회 학술대회 자료집 Vol.2021 No.2

국어의 표준 발음

최혜원 국립국어연구원 2000 국어문화학교 Vol.- No.4

『표준국어대사전』의 특징

최혜원 국립국어연구원 2000 새국어생활 Vol.10 No.1