인적회사의 과세방안

黃仁京(In Kyeong Hwang) 한국세법학회 2005 조세법연구 Vol.11 No.1

최근 인적회사 소득에 대해 현행법에서 회사 자체에 법인세를 부과하는 것에 대한 대체안으로서 회사 자체를 과세하지 않고 인적회사의 구성원인 사원에게 각자의 지분별로 꿰뚫어 과세하는 것이 타당한지가 논의되고 있다. 그 논의는 미국 세법상 파트너십 과세방식의 도입으로 대별되고 있고, 여기에는 파트너십 과세방식이 지식기반산업을 그 주된 것으로 하는 인적회사 소득을 한번만 과세하여 세금을 경감해 준다는 전제가 깔려 있다. 그러나 이런 관점은 파트너십 과세방식이 반드시 조세혜택을 주는 제도가 아니라는 점에서 그 각도를 달리해야 한다. 오히려 올바른 관점은 법인세 과세방식에 대한 대체안으로서 파트너십 과세방식 및 그와 유사한 S corporation 과세방식(이하 파트너십 과세방식과 S corporation 과세방식을 합하여 “도관과세방식”1)이라 한다)의 도입가능성을 염두에 둘 수 있지만, 정작 초점이 되어야 할 부분은 도입 자체가 아닌 그 과세방식 체계라는 점을 인식하는 것이다. 따라서 현 시점에서 그 한가지 도입방안으로 현행법 체계를 크게 바꾸지 않으면서 현행 소득세법상 그 체계가 미비한 공동사업장 규정을 정비하여 인적회사 과세방식의 표본으로 삼도록 제안한다. 구체적으로 인적회사에 법인세 과세방식과 도관과세방식에 대한 선택권을 주고 소득세법의 체계정비는 도관과세방식에서의 주요 쟁점, 즉 조합 설립단계에서의 조합에의 출자, 조합 운영단계에서의 조합소득 계산, 조합원 지분의 양도, 조합과 조합원의 거래, 조합운영 및 청산단계에서의 조합으로부터의 분배 등에 집중되어야 할 것이다. Whether as a substitute for a current taxation system where the corporation tax is imposed on the income of "Hapmy?ng Hoesa" or "Hapja Hoesa" of the Commercial Law, the taxation system that the income of “Hapmy?ng Hoesa” or “Hapja Hoesa” passes through to a partner and is taxed to the partner as the partner's distributive share instead of being taxed to “Hapmy?ng Hoesa” or “Hapja Hoesa” as such should be reasonable is controversial problem these days. The discussion is classified as a “Introduction of a partnership taxation system of Internal Revenue Code in United States, and the premise is that in the such taxation system, the income of “Hapmy?ng Hoesa” or “Hapja Hoesa” that is primarily based on a knowledge industry is taxed once in partner level so that it results in tax reduction. However, because the premise is wrong to some extent in that a pass-through system is always not a benefit, the viewpoint must be changed. Thus a right angle of vision is that it is really focused on how we construct the taxation system on the income of “Hapmy?ng Hoesa” or “Hapja Hoesa”, not whether we introduce the pass-through system itself or not, introducing the pass-through system such as the partnership taxation system and a similar S corporation taxation system of Internal Revenue Code in United States. Consequently, as a introductive suggestion of this time, it is possible that instead of changing lagely the current taxation system on the income of “Hapmy?ng Hoesa” or “Hapja Hoesa”, we firstly organize the provision of the Income Tax Law in respect to a joint enterprise place so as to make a sample to it. Secondly, we give an entity an election as to being subject to a corporate taxation system or a pass-through system. Thirdly, the organization of the Income Tax Law is substantially focused on an essential issue of the partnership taxation system such as a contribution to a partnership in forming it, the computation of the partnership income, transfer of a partner's interest, transaction between the partner and the partnership in operating it, a distribution from the partnership in operating and liquidating it and so forth.

원료콩의 파종시기와 산지에 따른 재래식 간장의 품질 특성 비교

강선희 ( Sun Hee Kang ),이슬 ( Seul Lee ),고종민 ( Jong Min Ko ),황인경 ( In Kyeong Hwang ) 한국식품영양학회 2011 韓國食品營養學會誌 Vol.24 No.4

The objective of this study was to investigate the physicochemical properties of Korean traditional soy sauces made with soybeans sown in different producing regions(Hadong, Paju) and in different seeding periods(late-May, mid-June, late-June). The total acidity, salt content, chromaticity, browning, amino nitrogen content and the reducing sugar content of the soy sauce samples were compared. It was found that the total acidity level and the amino nitrogen contents were significantly lower in the soy sauce made with mid-June soybeans, and that these properties increased as the sauce aged. Salt content increased with the aging period regardless of the region of production. The reducing sugar content of Paju soy sauce was the highest in late -June, and for the Hadong region, highest in late-May. The sauce made with Hadong soy beans showed an increase in reducing sugar content positively correlated with the aging period. Reducing sugar content in the samples of Paju soy sauce decreased up to 60 days of aging, but increased after this point. In Paju soy sauce, the brightness(L value) was significantly higher in mid-June, and the Hadong variant it was higher in late -May. The yellowness(b value) at the beginning of the aging process was high in late -June for Hadong soy sauce, but overall it was higher in the mid-June period. The more matured soy sauce samples were darker and showed both higher a and b values. The browning was the lowest in the mid -June regardless of the regions and it increased with the aging period regardless of the production regions. The salt, amino nitrogen contents, browning and yellowness showed significant correlations among the samples. In conclusion, the seeding period of soy beans may affect the characteristics of produced soy sauce alongside the aging conditions.

축소형 롤러리그 모델을 이용한 독립차륜형 차세대 초고속 열차 동특성 해석 연구

황인경(In-Kyeong Hwang),박태원(Tae-Won Park),김명준(Myeong-Jun Kim),김남포(Nam-Po Kim) 대한기계학회 2016 대한기계학회 춘추학술대회 Vol.2016 No.4

급곡선 주행 시 능동 조향대차의 제어연계를 통한 동특성 연구

황인경(In-kyeong Hwang),박태원(Tae-won Park),김명준(Myeong-jun Kim),허현무(Hyun-moo Hur) 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.2015 No.11

Worldwide, Due to the punctuality and mass transportability of railway vehicles, it is becoming a major transportation system between cities and the metropolitan. But unlike other transportation, Railway vehicle is steered by the contact forces occurring between the wheel and the rail. In this fact that lack of steering performance, it has disadvantages of reduced stability, Wear of wheels and rails, noise and vibration. In this paper, to solve these problems an active steering bogie of railway vehicle was modeled by using VI-Rail software that is dynamic analysis program and control units were designed using MATLAB/Simulink. Using these program, Co-simulation was performed. It was applied to the irregularity of the actual track for reliability. Also analysis was performed according to the control methods. And then, Result of analysis was confirmed with regard to the control methods.

Effect of Phytate on the Protein digestibility and Availability in vitro of Calcium, Iron and Zinc in Soymilk Treated with Phytase

Hwang In Kyeong(황인경),Lee Myo Yong(이묘용) 韓國營養學會 1995 Journal of Nutrition and Health Vol.28 No.10

연구논문 : 국내산 고추를 이용한 육류용 고추분말 복합조미료 개발 및 관능특성 평가

황인경 ( In Kyeong Hwang ),김민경 ( Min Kyoung Kim ),박재복 ( Jae Bok Park ),유경미 ( Kyung Mi Yoo ),이슬 ( Seul Lee ) 한국식품조리과학회(구.한국조리과학회) 2010 한국식품조리과학회지 Vol.26 No.6

The purpose of this study was to develop value-added seasoning products with Korean advanced chile peppers (Capsicum annuum L.) and investigate their physicochemical characteristics based on sensory evaluation. Ninety-seven chile pepper-related products were collected from American local favorites and analyzed based on their compositions. Yeongyang`s chile pepper powders were prepared to develop Korean chile pepper seasoning products and measured for total microbial content (3.36 log CFU/g), moisture content (12.43%), total carotenoids (223.46 mg/100g), vitamin C (290.33mg/l00g), ASTA color value (149.37), and capsaicinoids (4.06mg/l00g). Korean chile pepper seasoning samples for beef showed higher overall acceptability compared to American local favorite seasonings. Completed Korean chile pepper seasoning products contained red pepper (20%), various herbs (26.1%), salt (11.4%), dried mushroom (8.5%), garlic (8.5%), black pepper, curry, paprika, sweet pumpkin (5.7%), and citron (2.8%), This result might show the possibility of replacing mixed seasoning products from foreign countries (USA and Europe).

능동조향 철도차량의 조향성능 향상을 위한 1차현가장치 설계 연구

황인경(In-Kyeong Hwang),박태원(Tae-won Park),허현무(Hyun-moo Hur),김명준(Myeong-jun Kim) 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.CAE 및 응용역학 No.-

국내산 고추를 이용한 고추 케찹 개발 및 관능적 특성 평가

황인경 ( In Kyeong Hwang ) 한국식품영양학회 2012 韓國食品營養學會誌 Vol.25 No.1

The purposes of this study were to develop value-added sauce(ketchup) products with Korean advanced chile peppers (Capsicum annuum L.), determine their physicochemical characteristics, and conduct a sensory evaluation. American chile ketchup products were collected from American local favorites and analyzed based on their compositions. The Korean chile ketchup contained tomato paste(37.5%), Korean chile pepper(14.1%), sugar(14.8%), vinegar(14.1%), garlic(8.5%), herbs, plum extract, and oligosaccharide. Its physiochemical analysis showed: moisture 59.61±0.28%, crude protein 2.18±0.11%, crude lipid 1.99±0.04%, crude ash 9.26±0.13%, crude carbohydrate 26.97±0.48%, reducing sugar 35.19±0.97%, salt 3.04±0.04%, acidity 2.22±0.01%, pH 3.7±0.01, and °brix 36.3±0.14. Korean chile ketchup showed higher overall acceptability compared to American local favorite chile ketchup. This result suggests the possibility for replacing chile ketchup products imported from foreign countries(USA and Europe).

다중 축 강성을 위한 축상 스프링 최적설계 연구

황인경(In-Kyeong Hwang),허현무(Hyun-Moo Hur),김명준(Myeong-Jun Kim),박태원(Tae-Won Park) 한국철도학회 2017 한국철도학회논문집 Vol.20 No.3

UPLC를 이용한 색상별 파프리카 유래 카로티노이드의 정량적 평가

황정록(Jeong Rok Hwang),황인경(In Kyeong Hwang),김선아(Suna Kim) 한국식품과학회 2015 한국식품과학회지 Vol.47 No.1

본 연구에서는 UPLC를 이용하여 11종 카로티노이드(neoxanthin, capsorubin, violaxanthin, capsanthin, zeaxanthin, lutein, α-cryptoxanthin, β-cryptoxanthin, lycopene, α-carotene, β-carotene)를 30분내에 분석할 수 있는 방법을 확립하였으며, 이를 이용하여 다양한 색과 품종의 파프리카 내의 카로티노이드를 정량 분석하였다. 분석에는 HSS T3 컬럼과 acetonitrile:methanol:methylene chloride 혼합 용매와 증류수의 이동상을 이용하였으며, 개발한 조건 하에서 10종 카로티노이드를 잘 분리할 수 있었다. Capsanthin에 대한 검량선은 1-200 μg/mL 농도범위에서 상관계수(R<SUP>2</SUP>) 0.9998의 높은 직선성을 나타내었고 각각 2.4, 7.2 μg/mL의 검출한계와 정량한계를 나타내었다. 일내 RSD값은 1.57-3.09%, 일간 RSD값은 1.98-3.83%를 나타냈으며, 회수율은 일내와 일간에서 각각 91.86-94.98, 98.10-99.87%의 값을 나타내어 분석에 적합함을 알 수 있었다. 이후 붉은색 파프리카 3종(레드마운틴, 바이런, 시로코), 주황색 파프리카 1종(오렌지프로), 노란색 파프리카 2종(피에스타, 볼란테), 녹색 파프리카 2종(레드마운틴, 바이런)의 카로티노이드 정량 분석을 실시하여 본 연구에서 제시한 카로티노이드의 분석 조건이 다양한 색상의 파프리카를 동시에 분석할 수 있는 방법임을 확인하였다. 본 연구에서의 분석 조건을 이용하여 파프리카 이외에도 다양한 카로티노이드 함유 식품의 정량 분석을 보다 정확하고 신속하게 수행할 수 있을 것으로 판단된다. This study aimed to simultaneously determine various carotenoids from different colored paprika using an ultra performance liquid chromatograph (UPLC) equipped with a HSS T3 column. Analysis was performed at 450 nm using gradient conditions with acetonitrile/methanol/methylene chloride (65/25/10) and distilled water. We improved the peak resolution and performed carotenoid analysis within 30 min. We qualitatively analyzed 11 carotenoids (neoxanthin, capsorubin, violaxanthin, capsanthin, zeaxanthin, lutein, α-cryptoxanthin, β-cryptoxanthin, lycopene, α-carotene, and β-carotene). For the validation of UPLC methods, we validated the precision and accuracy of capsanthin. Capsanthin showed good linearity (R<SUP>2</SUP>=0.9998) in the concentration range of 1-200 μg/mL with 2.4 and 7.2 μg/mL of limit of detection (LOD) and limit of quantification (LOQ), respectively. The relative standard deviation (RSD) for intra- and inter-day precision was less than 3.83%. Recovery was in the range of 91.86-99.87%. We quantitatively analyzed carotenoid contents from 8 different colored paprika (red, orange, yellow, and green). The most abundant carotenoids were capsanthin in red paprika, and zeaxanthin in orange, yellow, and green paprika.