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경응수 ( Ung Soo Kyong ),이정국 ( Jeong Koog Lee ) 한국감정평가학회 2005 감정평가학논집 Vol.4 No.-
The Valuation of Non.Performing Loan has been one of the most critical appraisal issues since the 1997 financial crisis in Korea. It is mainly attributable to the lack of established appraisal rules or practices applicable for the valuation of Non.Performing Loan. Thus, this research, firstly, reviews and explores differences between the types of appraised value including the ‘Market Value’ and ‘Collateral Value.’ The Uniform Standards of Professional Appraisal Practice require that a written statement of the defined value to be developed must be included in every appraisal report. It is the appraiser’s responsibility to ensure that the purpose of the appraisal is consistent with and appropriate for its intended use. Secondly, this paper discusses the major factors of the value difference between the market value and the collateral value in light of the ‘Theory of the Multiple.Value Concept.’ Thirdly, the research examined the methodology and appraisal subjects of the NPL Valuation assignments in view of its discretionary nature. Finally, the empirical test was conducted to analyze the value difference between the market value and the collateral value with appraised values appraised by certifies appraisers using KAPA Database System.
부동산관련 조세가 주택 가격에 미치는 영향에 대한 실증분석
김주한(Kim, Joo Han),이정국(Lee Jeong Koog) 글로벌경영학회 2007 글로벌경영학회지 Vol.4 No.3
이 논문은 부동산과 관련된 조세로서 취득세, 보유세, 양도세가 주택의 가격에 미치는 효과를 바탕으로 실증분석을 하였다. 기존의 연구들이 전국의 자료를 바탕으로 조세의 효과를 보는 과정에서 최근 불안정의 중심에 있는 서울지역에 대한 조세의 효과가 희석될 수 있다는 판단에 이 지역에 집중한 분석을 하였다. 그 결과 기존 연구와는 다른 조세의 효과를 볼수 있었다. 유일하게 일치하는 조세의 효과로서는 토지분에 대한 재산세의 효과로 재산세의 부과가 아파트가격의 하락을 가져왔으나 이는 통계적으로 유의하지 않았다. 그리고 양도세의 경우는 기존의 연구들이 상반된 결과를 보여주고 있으나 본 연구에서는 서울지역에서는 양도세의 부과가 주택가격의 하락을 유발한다는 유의한 결과를 보여주고 있다. 한편 취득세나 건물부분에 대한 보유세의 부과는 기존의 연구와 상반되게 나타나고 있다. 취득세의 부과는 서울지역 주택가격의 하락을 초래하고 있다. 건물분 보유세의 부과는 주택가격의 상승을 초래하여 서울지역에서는 건물분에 대한 평가가치가 크면서 소비자들이 아파트에 대한 수요가 큰 상황에서는 세금이 가격에 쉽게 전가되는 것으로 추론된다. 이 연구 결과에 따르면, 정책당국이 서울지역의 아파트가격을 안정화시키기를 원한다면 취득세와 양도세의 부과가 적절하며 양도세의 부과는 오히려 부작용이 나타나고 있음을 시사한다. This study empirically investigates the effect of property tax policy on the housing price. Under the idea that the price of apartments in Seoul is the major source of the price instability, we focused on the price data of Seoul. We found that only the property tax for land has the same negative effect on the housing price as in the previous studies, but statistically insignificant. The capital gains tax has negative effect on the housing price, which the previous studies don t propose the consistent effect. However, acquisition tax and property for building have the different effects compared to those of the previous studies. The acquisition tax lead the housing price to fall in Seoul area. However, the property tax on building can make the price to increase by making the property owner to throw the tax burden on the buyer. The results of this study propose that the acquisition tax and capital gains tax are proper tax in decreasing the housing price.
양웅석(Oong Sheuck Yang),제영성(Young Sung Jae),허윤(Yoon Huh),조성락(Sung Rag Cho),이정국(Jeong Koog Lee),조군제(Goon Jae Cho) 대한소화기학회 1982 대한소화기학회지 Vol.14 No.1
N/A Sixty-three patients with esophageal varices were selected in whom endoscopic examination was performed at the Busan National University Hospital, September, 1982 and February, 1982 The esophageal varices were classified into three grades from the endoscopical point of point of view in accordance with Sesokos method of classification. A study was done for the relationship between the endoscopical findings of esophageal varices, clinical findings and spleen visualization by 198Au liver scanning. The results obtained were as follow: 1) Among 63 cases with esophageal varices, the grade of esophageal varices was severe in 31.7%, moduate in 39.7%, and mild in 28.6%. 2) In 44 bleeding patients with esophageal varices, there was significant correlation between the grade of esophageal varices and the frequency of upper gastrointestinal bleeding. Severe esophageal varices were associated with a high risk of bleeding. As the cause of upper gastrointestinal bleeding, ruptured esophageal varices (54. 5%) and hemorrhagic gastritis (24.0%) were more frequent. Bleeding source could not be observed in 11 4% of bleeding cases. 3) The grade of esophageal varices had neither significant relationship with abdominal venous dilatation nor with ascites. There was parallel relationship between the grade of esophageal varices and splenomegaly. The larger splenomegaly was, the higher grade of esophageal varices was present. 4) Somewhat correlation was observed between spleen visualization by 198Au liver scanning and the grade of esophageal varices but not statsically significant.