신뢰성 부품의 열화 감지 시스템 개발

최용원,박재웅 한국신뢰성학회 2023 한국신뢰성학회 학술대회논문집 Vol.2023 No.6

주택 취득세의 차등세율구조가 주택거래에 미치는 영향에 관한 연구

최용원,박성욱,김서현 한국세무학회 2022 세무와 회계저널 Vol.23 No.6

This study examines the problems of the current system, focusing on the tax rate structure of the acquisition tax, and suggests a rational improvement plan. In particular, we examine whether the discontinuity of tax rates following the diagonal progressive tax rate structure, which sequentially increases the acquisition tax rate in the acquisition price range between 600 million won and 900 million won, as well as the simple progressive tax rate structure, causes market distortion. To this end, it is verified whether the actual transaction distortion has been alleviated as the government's legislative purpose by analyzing the acquisition tax rate from the time when the acquisition tax rate was settled as a simple progressive tax rate to the year after it was implemented after being changed to a diagonal progressive tax rate structure. Specifically, since the largest amount of housing transactions in Seoul corresponds to apartments, it analyzes the amount of apartment transactions in Seoul from 2014 to 2021 to determine whether there is a threshold effect in the differential tax rate section of 600 million won and 900 million won. As a result of the empirical analysis of this study, as the differential tax rates are applied at 600 million won and 900 million won, the proportion of transactions in the area where the high tax rate is applied in the marginal area of the differential tax rate is significantly reduced. This means that market distortion occurs due to the discontinuity of the tax rate. In addition, even after January 1, 2020, after the change to the diagonal progressive tax rate structure, this market distortion phenomenon is alleviated, but it still exists. As a result, market distortion occurs under a simple progressive tax rate structure or a diagonal progressive tax rate structure, so it is proposed to convert the acquisition tax rate into a single proportional tax rate when acquiring proposed to convert the acquisition tax rate into a single proportional tax rate when acquiring housing for a fee to enhance the efficiency of transactions. In this case, the single proportional tax rate needs to be determined in consideration of the single proportional tax rate and equity of general real estate. Since demand for housing coexists with residential and speculative purposes, the paid acquisition tax rate of housing is unified to 4% which is the standard tax rate of general real estate, and housing acquisition for actual residential purposes is partially exempted using the Local Tax Restriction Act. This study makes a contribution through empirically analyzing the policy effect of tax rate system reform through market distortion, and presents a plan to improve the current housing acquisition tax rate system based on this.

취득세 세율구조의 문제점과 개선방안에 관한 연구

최용원,박성욱,김서현 한국세무사회 부설 한국조세연구소 2023 세무와 회계 연구 Vol.12 No.1

The integrated tax rate system in 2011 had many problems, such as the complicated tax rate system due to simple integration;however, the main framework has been maintained. As the tax rate and heavy taxation regulations of acquisition tax have also been used for policy measures, questions about the effectiveness of the policy are constantly raised, contrary to its original purpose. In particular, since the tax burden is discriminated against each taxable object without a logical basis, confusion is gradually increasing as various methods are mobilized to avoid this. This study investigates the tax rate structure centered on real estate among the acquisition tax taxation systems and analyzes the problems. Specifically, after examining the problems of the integrated process of acquisition and registration tax in 2010, we find out the problems of differentiating the tax rate by taxable object, type of acquisition, and taxpayer. In addition, we examine the problem that acquisition tax functions as a policy tax system indiscriminately and the problem of acquisition tax rate on housing paid acquisition. Finally, we focus on the problem of heavy acquisition tax for multiple homeowners. The current acquisition tax rate structure is too complex, causing confusion for taxpayers and a waste of tax administration;thus, it is necessary to simplify it. Accordingly, this study suggests a practical improvement plan. First, it is necessary to reorganize the differentiation of tax rates for each taxable object. Second, it is imperative to improve the differentiation of tax rates according to acquisition types and taxpayers. Third, it is essential to convert the tax rate on the acquisition of a house to a single proportional tax rate. Fourth, heavy taxation in large cities and on luxury property should be reorganized. This study can be used as basic data in the legislative process to reorganize the tax rate structure of acquisition tax, which has many problems. 등록세가 취득세로 통합된 2011년 통합 세율체계는 단순한 통합으로 인해 세율체계가 복잡해지는 등의 많은 문제가 있었지만 큰 틀은 유지되어왔으며, 취득세의 세율이나 중과세 규정 또한 정책 수단이 되면서 본래의 취지와는 다르게 정책의 실효성에 대한 의문이 끊임없이 제기되고 있는 것이 현실이다. 특히 과세 대상별로 논리적인 근거 없이 세부담을 차별하므로 이를 회피하기 위한 여러 가지 방법들이 동원되면서 혼란이 점차 가중되고 있다. 본 연구는 취득세 과세체계 가운데 부동산과 관련된 세율구조에 초점을 맞추어 살펴보고 그 문제점을 분석한다. 구체적으로 2010년 취득세와 등록세의 통합과정의 문제점을 살펴본 후 과세대상 물건별, 취득의 유형별 및 납세의무자별 세율 차별화의 문제점에 대해 알아본다. 또한 무분별하게 취득세가 정책세제로서 기능하고 있다는 문제점이나 주택 유상취득에 대한 취득세 세율의 문제, 그리고 다주택자 등의 취득세 중과의 문제점에 대해 집중적으로 파악한다. 현행 취득세 세율구조는 지나치게 복잡하여 납세자의 혼란을 유발하고 조세행정의 낭비를 초래하므로 이를 단순화할 필요성이 있다. 이에 따라 본 연구는 실질적인 개선방안을 제시한다. 첫째, 과세대상 물건별 세율의 차별화를 정비해야 한다. 둘째, 취득유형과 납세의무자에 따른 세율의 차별화를 개선해야 한다. 셋째, 주택 유상취득에 대한 세율을 단일비례세율로 전환해야 한다. 넷째, 대도시 내 중과세의 정비와 사치성 재산에 대한 중과세를 정비해야 한다. 본 연구는 다양한 문제점이 있는 취득세 세율구조를 개편하는 입법과정에서 기본자료로 사용될 수 있다는 점에서 공헌이 있다고 판단된다.

경제성장의 고도화와 민주화에 관한 고찰

최용원 경상대학교 경영행정대학원 1999 最高管理者課程論文集 Vol.15 No.-

Oral Maintenance Chemotherapy with 6-Mercaptopurine and Methotrexate in Patients with Acute Myeloid Leukemia Ineligible for Transplantation

최용원,정성현,안미선,이현우,강석윤,최진혁,박준성 대한의학회 2015 Journal of Korean medical science Vol.30 No.10

For decades, maintenance chemotherapy has failed to improve the cure rate or prolong the survival of patients with acute myeloid leukemia (AML), other than those with acute promyelocytic leukemia. Immediately after the first complete remission following consolidation therapy was obtained, oral maintenance chemotherapy (daily 6-mercaptopurine and weekly methotrexate) was given and continued for two years in transplant-ineligible AML patients. Leukemia-free survival (LFS) and overall survival (OS) were studied and compared between these patients and the historical control group who did not receive maintenance therapy. Consecutive 52 transplant-ineligible AML patients were analyzed. Among these patients, 27 received oral maintenance chemotherapy. No significant difference was found in the patients’ characteristics between the maintenance and the control groups. The median OS was 43 (95% CI, 19-67) and 19 (95% CI, 8-30) months in the maintenance and the control groups, respectively (P = 0.202). In the multivariate analysis, the presence of maintenance therapy was an independent prognostic factor for better OS (P = 0.021) and LFS (P = 0.024). Clinical benefit from maintenance chemotherapy was remarkable in older patients (≥ 60 yr) (P = 0.035), those with intermediate or unfavorable cytogenetics (P = 0.006), those with initial low blast count in peripheral blood (P = 0.044), and those receiving less than two cycles of consolidation therapy (P = 0.017). Maintenance oral chemotherapy as a post-remission therapy can prolong the survival of patients with AML who are not eligible for transplantation, particularly older patients, those with intermediate or unfavorable cytogenetics, those with initial low blast count, and those receiving less than two cycles of consolidation therapy.

Patterns of Neutropenia and Risk Factors for Febrile Neutropenia of Diffuse Large B-Cell Lymphoma Patients Treated with Rituximab-CHOP

최용원,정성현,안미선,이현우,강석윤,최진혁,진우람,박준성 대한의학회 2014 Journal of Korean medical science Vol.29 No.11

Febrile neutropenia (FN) is the major toxicity of rituximab plus cyclophosphamide,doxorubicin, vincristine, and prednisone (R-CHOP) regimen in the treatment of diffuselarge B-cell lymphoma (DLBCL). The prediction of neutropenia and FN is mandatory tocontinue the planned R-CHOP therapy resulting in successful anti-cancer treatment. Theclinical features and patterns of neutropenia and FN from 181 DLBCL patients treated withR-CHOP were analyzed retrospectively. Sixty percent (60.2%) of patients experienced atleast one episode of grade 4 neutropenia. Among them, 42.2% of episodes progressed toFN. Forty-eight percent (48.8%) of patients with FN was experienced their first FN duringthe first cycle of R-CHOP. All those patients never experienced FN again during the restcycles of R-CHOP. Female, higher stage, international prognostic index (IPI), age ≥ 65 yr,comorbidities, bone marrow involvement, and baseline serum albumin ≤ 3.5 mg/dL weresignificant risk factors for FN by univariate analysis. Among these variables, comorbidities(P = 0.009), bone marrow involvement (P = 0.006), and female gender (P = 0.024) wereindependent risk factors for FN based on multivariate analysis. On observing the patternsof neutropenia and FN, primary prophylaxis of granulocyte colony-stimulating factor(G-CSF) and antibiotics should be considered particularly in female patients, patients withcomorbidities, or when there is bone marrow involvement of disease.

해양환경하에서 19Cr-9Ni 스테인리스강의 캐비테이션 및 전기화학적 특성

최용원,이정형,김성종 해양환경안전학회 2013 해양환경안전학회 학술발표대회 논문집 Vol.2013 No.11

스트릿 댄서의 자기관리, 자신감, 흥미 및 성취감 간의 매개효과검증

최용원,황성우 한국무용학회 2021 한국무용학회지 Vol.20 No.4

본 연구는 스트릿 댄서의 자기관리, 자신감, 흥미 및 성취감 간의 매개효과검증이 실시되었고 지도자나 교육자에게 기초자료를 제공하는 데에 목적을 두고 있다. 서울에 위치하고 실용무용학과가 있는 5개(D, H, K, S, S1) 대학의 스트릿 댄서로 총 360개의 데이터가 사용되었다. SPSS 18.0 Ve., AMOS 18.0으로 빈도분석, 탐색적 요인분석, 신뢰도 분석, 확인적 요인분석, 구조방정식 모형분석을 실시하여 얻은 결론은 다음과 같다. 첫째, 자기관리는 자신감 에 영향을 미치는 것으로 나타났다. 둘째, 자기관리는 성취감에 영향을 미치지 못하는 것으로 나타났다. 셋째, 자기관리는 흥미에 영향을 미치는 것으로 나타났다. 넷째, 자신감은 성취감에 영향을 미치는 것으로 나타났다. 다섯째, 흥미는 성취감에 영향을 미치지 못하는 것으로 나타났다. 여섯째, 자기관리와 성취감의 관계에서 자신감은 매개하는 것으로 나타났다. 일곱째, 자기관리와 성취감의 관계에서 흥미는 매개하지 못하는 것으로 나타났다. The purpose of this study was to verify the mediating effect between self-management of street dancers, confidence, interest, and sense of accomplishment, and to provide basic data to leaders and educators. Street dancers from five (D, H, K, S, S1) universities located in Seoul and having practical dance departments total of 360 data were used for actual analysis. For data processing, frequency analysis, exploratory factor analysis, reliability analysis, correlation analysis, confirmatory factor analysis, structural equation model analysis, were performed using SPSS 18.0 Ve., AMOS 18.0 Version. First, self-management affects confidence. Second, self-management did not affect the sense of accomplishment. Third, self-management had an effect on interest. Fourth, confidence had an effect on the sense of accomplishment. Fifth, interest did not affect the sense of accomplishment. Sixth, between self-management and sense of accomplishment, confidence was found to mediate. Seventh, it was found that interest was not mediated between self-management and sense of accomplishment.

Aspergillus nidulans에 있어서의 자외선 감수성 돌연 변이주의 분리및 그 유전학적 분석

최용원 全北大學校 學徒護國團 1983 全國大學生學術硏究發表論文集 Vol.8 No.-

Aspergillus nidulans FGSC168에 자외선을 조사하여 얻은, 자외선 감수성 돌연 변이주 UVS4의 자외선에 대한 감수성과 돌연 변이 유발도에 관하여 알아 보았다. UVS4는 야생주에 비해 높은 감수성을 나타내며, 돌연 변이 유도율은 야생주와 비슷했다. 그리고, dark-condition에서 행하여진 Liquid Holding Recovery의 결과, excision 회복계에 이상이 있는 것으로 나타났다. UVS4의 유전자는 체세포 분리에 의한 실험 결과 염색체 V번에 연관 되어있는 것으로 밝혀졌다.

착신자 요금 부담 서비스의 도입에 관한 연구 ( A Study on the Introduction of Freephone Service )

최용원,진종삼,최상일 대한전자공학회 1989 대한전자공학회 학술대회 Vol.1989 No.1