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.

품종별 청고추의 항산화 효과 및 유방암 세포주에서의 세포 사멸 연구

윤효진(Hyo-Jin Yoon),이슬(Seul Lee),황인경(In-Kyeong Hwang) 한국식품과학회 2012 한국식품과학회지 Vol.44 No.6

본 연구에서는 국내외 품종별 green pepper에 있는 총 폴리페놀, 총 플라보노이드를 비롯하여 고추에 주로 함유된 flavonoids인 quercetin, luteolin, apigenin의 양을 측정하고, 이들로 인한 항산화 효과와 더불어 유방암 세포에서의 세포 증식 억제능을 측정하였다. 이에 국내산 green pepper의 flavonoids에 대한 기초 자료를 제공하고, 이들의 항산화 및 유방암을 비롯한 다양한 질병의 예방에 있어 잠재적인 가치를 알아보고자 하였다. 풋고추, 청양고추, 꽈리고추, 오이고추, 할라피뇨 5종의 기능성 성분으로 flavonoids 와 vitamin C 함량을 측정한 결과, 주요 플라보노이드는 luteolin, quercetin, apigenin 이었으며, 대부분의 고추에서 luteolin의 함량이 가장 높고, quercetin, apigenin의 순으로 함유되어 있었다. 5가지 품종의 고추 가운데 꽈리고추에서 luteolin, quercetin, apigenin의 함량이 유의적으로 가장 높게 나타났다. 비타민 C의 함량은 꽈리고추가 가장 높았으며, 청양고추, 할라피뇨, 풋고추, 오이고추의 순으로 나타났다. 5가지 품종의 green pepper에 함유된 총 폴리페놀의 양은 할라피뇨가 가장 높게 측정되었으며 다음으로 꽈리고추가 높은 함량이 측정되었으나, 품종간의 유의적이 차이는 나타나지 않았다. 총 플라보노이드의 함량은 꽈리고추가 유의적으로 가장 높게 측정되었고, 할라피뇨가 가장 적게 측정되었다. Green pepper 추출물의 DPPH, ABTS 자유기 소거 활성능을 측정한 결과, 농도에 따라 통계적으로 유의적인 효과를 보였다. 품종별로 살펴보면, 5가지 품종 중에서 꽈리고추의 소거 활성능이 모든 농도에서 가장 높은 결과를 나타내었다. Green pepper 추출물의 세포 증식 억제 효과를 측정하기 위하여 유방암 세포 MCF-7과 MDA-MB-231 세포를 사용한 결과, 두 세포에서 모두 농도 의존적으로 세포 증식 억제 효과가 있는 것을 확인할 수 있었다. 기능성 성분과 함께 라디칼 소거 활성능이 가장 좋았던 꽈리고추 추출물에서 가장 낮은 IC50 값(MCF-7: 826.07 μg/mL, MDA-MB-231: 719.58 μg/mL)을 나타내어 다른 품종에 비해 우수한 증식 억제효과를 보였다. 꽈리고추 추출물을 처리하여 유방암 세포주 MCF-7에서의 apoptosis 유도 단백질을 측정한 결과, Bax, cleaved caspase-3, PARP가 발현되어 꽈리고추 추출물이 apoptosis 형태의 세포 사멸을 유도하는 것을 확인하였다. 이상의 결과들을 종합하여 보면, green pepper에는 luteolin, quercetin, apigenin의 flavonoids를 비롯하여 vitamin C와 같은 기능성 성분과 페놀 화합물이 풍부하게 함유되어 있으며, 항산화 및 항암 효과가 있음을 확인하였다. 특히 꽈리고추는 5가지 품종의 green pepper 가운데 가장 우수한 항산화 및 항암능을 나타내었다. 또한 apoptosis 형태의 세포 사멸을 유도하는 것으로 보아 유방암의 치료 및 예방에 잠재적인 효과를 기대해 볼 수 있을 것이다. 하지만 in vitro 실험의 한계점이 있을 것으로 생각되며, in vivo에 대한 추가적인 연구가 이루어져야 할 것으로 사료된다. This study investigated flavonoid, total phenol, total flavonoid content, antioxidant and antiproliferative activity on human breast cancer cells (MCF-7, MDA-MB-231). Four varieties of Korean green peppers (KP: kkuri pepper, PP: phut pepper, CP: cheongyang pepper, OP: ohi pepper) and one foreign green pepper (JP: jalapeno) were used. The contents of luteolin, quercetin and apigenin, which are abundant flavonoids in green pepper, were the highest in KP. Also, the contents of total phenol, and total flavonoids were the highest in KP, followed by CP, JP, PP, and OP (KP: total phenol 13.29±0.45 mg GAE/g D.W., total flavonoid 7.02±0.13 mg QE/g D.W. In DPPH · ABTS radical-scavenging activity, KP showed the most potent antioxidant activity. In the result of viability in human breast cancer cells, KP had the highest antiproliferative effect. These results suggest that green peppers have significant antioxidant activity and can be a possible candidate for treatment of breast cancer.

미강 페놀산 농축물과 Hydroxycinnamic Acids의 세포내 항당뇨 및 항산화 활성

정은희 ( Eun Hee Jung ),하태열 ( Tae Yeol Ha ),황인경 ( In Kyeong Hwang ) 한국식품영양학회 2010 韓國食品營養學會誌 Vol.23 No.2

Phenolic acid concentrates of rice bran(RB-ex) and hydroxycinnamic acids were investigated for their anti-hyperglycemic activities through glucose uptake and glucokinase activity using HepG2 cells and stimulatory effects on insulin secretion using HIT-TI5 cells. RB-ex was prepared as an ethylacetate extract after alkaline hydrolysis and hydroxycinnamic acids, found as major compositions of RB-ex, such as ferulic acid(FA), sinapic acid(SA) and p-coumaric acid(p-CA) were investigated to compare with the properties of RB-ex. The properties of glucose uptake in HepG2 cells were examined in the absence of insulin and two different glucose concentrations(5.5 mM and 25 mM). RB-ex and FA showed anti-hyperglycemic activities through the increase of glucose uptake and the stimulation of glucokinase activity in HepG2 cells. RB-ex exhibited higher glucose uptakes with higher glucose concentrations, whereas FA exhibited the same increasing effects on both concentrations of glucose. RB-ex and FA exhibited doubled glucokinase activities relative to control. In the presence of insulin in the 25 mM glucose-containing medium, the levels of glucose uptake were increased in all treatments compared with control. As stimulatory effects of samples on insulin secretion were estimated, RB-ex and FA stimulated insulin secretion at a concentration of 25㎕/㎖ and in particular, FA showed the highest amount of insulin-release in HIT-TI5 cells. Antioxidative effects on BIT-TI5 cells, RB-ex and hydroxycinnamic acids, excluding p-CA, showed inhibitory activities of 78% to 80% at a concentration of 100㎕㎖. On the basis of these results, we conclude that RB-ex and FA could help decrease blood glucose levels and prevent the cell damages via antioxidant activity.

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.

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

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).

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).

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.-

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