초·중 고등학교 검도선수들의 검도 머리치기 동작의 비교

최송열 한국스포츠리서치 2007 한국 스포츠 리서치 Vol.18 No.6

This study compares and analyzes the Head-Thrust movement in Kumdo on elementary school players, middle school players, high school players to enable the efficientin struction or training for the leaders or players through the basic data. The 3-dimensional motion analysis system is used to compare and analyze the motion time, angle change of joint, speed change of joint, stance and location of foot in impact and others. The conclusions drawn through this study are as follows. 1. For motion performance time, the entire performance time is shown longer as the school year is higher, for each group, all groups with the exception of elementary school students showed in the order of phase 1 phase 2 and phase 3. In addition, as the school level is higher, the required time for phase 2 is shown to be short. 2. For the change of angle, the angles of wrist and elbow are shown to make changes with similar tendencies. The wrist angle showed the greatest when impacting, and the elbow angle that was made in the phase address that becomes smaller in the phase back swing top that becomes larger in the phase impact and that becomes smaller in the phase right foot land. 3. In the speed change in the hand, front shoulder and upper shoulder, the elementary school student group showed that it gets larger for phase 1 to phase 3, while other groups showed the tendency of showing a great speed in phase 2 but to have reduce of speed gradually. The high speed is shown greatly as the school level gets higher. 4. For the change of speed in bamboo sword, all groups showed the highest speed immediately before impact, and when impacting, it showed the tendency of making rapid decline of speed. 5. The stance of feet at the time of impact showed longer as the school level is higher, and the position of the feet showed in high position, as the school level is higher.

국립공원 이용실태에 관한 연구

최송열,최종탁 한국레저스포츠학회 2002 한국레저스포츠학회지 Vol.6 No.-

국민생활체육협의회 산하 생활체육단체의 홈페이지 운영실태 분석

최송열 한국스포츠리서치 2005 한국 스포츠 리서치 Vol.16 No.1

土地去來規制에 관한 硏究

崔松烈 啓明大學校 産業經營硏究所 1993 經營經濟 Vol.26 No.2

As a part of nature, the land is the base of human living. It is an important goods indispensible to human living. However, it is the limited goods which is impossible to increase the mechanical absolute quantity as one pleases. Therefore, its supply is fundamentally limited, but its various demands are on the increase owing to progress of industrialization and supply brought about the rising price of land continuously. By rising the price of housing, it led to the housing shortage of urban people, weakening of international competitive power through cost-push of enterprises, withering of public works due to the increased purchase price of public land and a rise in prices through the rising production cost and to hinder sound development of national economy and stability of national beings. As a result, the problem of land became the kernel of population and housing problem in contemporary country. In addition, it appeared as an important political task. So this dissertation reviews and analyzes centering around the current land taxation system as an effective means of land policy to slove such the land problem, and suggests its problems and improvements. By doing so, it contributes to the establishment of rational and long-term land policy. Today, the land problems is derived from the contradiction happening between the personal and exclusive character of land ownership and the social and public character of land, and becomes serious together with the high level of Capitalism. In order to slove these land problems, the government concerned restricts the land business and them protects that land becomes the target of speculation. Therfore, it is the reasonable obligations of nation to plan the balanced development of nation as the land of limited resources is reasonably used and properly dealt with. It is the important restriction on the free business of land to execute the land-business permission system in our country, which secures the private-property system systematically and searches for the economical order of Capitalism, and moreover, it limits the freedom of the job selection and of residence moving, and therefore becomes the infringement important on the guarantee of fundamental rights

수영장 안전사고의 분석과 대책

최송열,김현준,신준용,이송우 한국스포츠리서치 2006 한국 스포츠 리서치 Vol.17 No.4

토지 초과이익세제의 시행실태에 관한 연구

최송열 한국경영교육학회 1996 경영교육연구 Vol.11 No.-

配當所得 課稅制度에 關한 硏究

崔松烈 啓明大學校 産業經營硏究所 1990 經營經濟 Vol.23 No.1

The promotion of the securities market is after all a achieved with the enlarged balance in the demand and supply of securities, promoting the demand of securities or requiring a policy which leads to the opening of an enterprise as well as the supply of securities and its related payment increase. The securities tax is considered as the most important policy because it not only has a great influence on the supply and demand but also it covers a wide range. Though securities tax system can be viewed as one of the tax systems which may have a direct or indirect effect on the demand and supply of the securities market. Nevertheless, this paper deals in the main with the securities tax system related to a securities investment income since the taxation of a taxpayer is of a main concern. Besides, this paper will present a reform policy by making a comparative analysis of the foreign nations and our nation, and then examining critical problems followed by it. 1. The Taxation Problem to Dividends Income. Dividends income shown in Clause. 2, Art. 8 of income tax law is described on the basis of total income amounts. Here any necessity is not allowed regardless of borrowed money used for the investment ended in a base of dividends income concerned, bills of fare spent on receiving dividends amounts, and direct expenses for gaining it. Consequently, the total amounts equal to necessity expenses. In the frame, necessity expenses should be more or less admitted like advanced foreign nations through data showing dividends income. A lowest taxation system to the divided taxation dividends income, abolished in 12, 1980, should be reviewed in terms of the widening of securities investors in the lower class. On the one hand, the primary trouble with is one of lessening double taxation For all the fact that dividends taxation deduction system to general company was abolished in 12,1978, only the deduction system to dividends tax amounts still remains today. Consequently, we should note that it was a support measure for the opening of an enterprise rather than and adjustment one for lessening a double taxation. As a result, the stock holders of a small-scale company groaned under the heavy burden of taxation compared with those of a private enterprise. On the other hand, for the advanced foreign nations, it is likely that they adopt an imputation approach, the income tax deduction gained by adding corporate tax to dividends which an owner receives to dividends for which an enterprise. Ⅱ. The Enlargement of Securities Savings Entrance of Laborers. The system enforced since 1979 has limited its subject in the laborers only from four hundred thousand to ten hundred thousand monthly. Though, it is being enforced up to the labours of monthly nowadays, it is not really fruitful because of prices rise. Consequently it is thought as desirable that the subject of the tax deduction should be raised up to six hundred thousand monthly to enlarge the securities population. Ⅲ. The Building-up Dividends Tax Deduction System. Dividends tax deduction system should raise its rate to help the burden of tax resulted from overlapping taxation, and enforce the degrading rate in the structure of tax rate to secure the partialities between stock holders. Ⅳ. The Taxation Problem to Capital Gain Like advanced foreign nations. it is found as difficult in our nation, Judging from the promotion of the capital market and the enlargement of the market. Nevertheless, it is thought that a policy is needed to impose constant tax rate on them, and then deduct it from the short term loss by distinguishing the short-term holders from the long-term ones in order to prevent its extremities and speculation. Ⅴ. The problem to securities Transaction Tax System It is thought that the securities transaction tax system relatively has itr weak effect when the taxation of capital gain is in a strong state, thought it still remains because of the prevention of speculation, and the increase in tax income. Consequently it is desirable that the system should be softened or discharged for small investors in connection to the problem to the capital gain taxation. As mentioned, the securities affiliation tax system of our nation has been discussed by comparing with that of foreign nations. It is true that priority in developing the capital market has been given so for. But, because it has been viewed as trivial, the trouble in making the capital market sound follows, and the enlargement of securities people fails to be achieved. Especially, the confirmation of necessity expenses for enlarging the range of the middle class, and the improvement of the owner of company-system continue to be required. Above all, constant or comprehensive tax reform is urgently needed afterwards to activate the securities capital market, taking it into consideration that capital liberalization and capital procurement are turning in to direct and indirect finance now.

所得稅 適正負擔에 關한 硏究 : 人的 控制制度를 中心으로

崔松烈 慶北專門大學 (영주경상전문대학) 1979 慶北專門大學 論文集 Vol.2 No.-

Accordingly the effecuation of the revised enforcement tax regulations in 1979 made a definite decision, it takes a growing interest in income tax. The recent one, the aim of the revised income tax institution was laid the living stability of the middle class and way earning class and bringing up medium industry. On the contrary, during the third five years economic development plans, Korea needed enormous domestic capital than foreign capital, however our government faced to the difficulties because of its decrease of the aid capital and the unfavorable balance of payments. Therefore our government faced the necessary of the satisfation of two problems. Income tax is the main points in modern society which express the power of the tax burden and it agree with the principle of fairness burden, but among the tax institution requires consideration from the various angles. In order to effect of rational tax government, it must to be improved the following problems. First; to inquiry the personal exemption of the income tax. Under the new system, the following personal exemption allow Monthly(Won) Annual(Won) 1) Basic exemption 20,000 240,000 2) Exemption a. Spouse 25,000(20,000) 300,000(240,000) b. Dependent(Each) 15,000(10,000) 180,000(120,000) For 3 person 45,000(30,000) 540,000(360,000) c. Handicaped 10,000 120,000 3) Special education for wage and salary income. 40,000(30,000) 480,000(360,000) 4) Total for a family of 5 persons(including handicaped). 130,000 1,560,000 "140,000" "1,680,000" (110,000) (1,320,000) The terms "dependent" is defined as a lineral relative, brother or sister who is under 20 or over 60 years old and is supported by a taxpayer is the same household. It leaves much room for improvement, as the above mentioned deduction range is very scanty. The living costs of city household announced 1979 by Korea Labour Union is W160,000 in a month. This fact points to the Controdiction between minimum line of living costs and tax exemption. So the level of tax exemption at least must to be the same line of house hold-economy. Second; the present exemption system was adopted the method of a fixed amounts, but this system can be changed into a fixed rate rationally. Third; giving effect to the income tax system, as the personal exemption which is basic and compulsory condition was adopted, this selected heads are very discrepant to the reality and is an affair disregarding the fundamental purport. For the rational personal exemption, a new items must to be readjusted gradually. Fourth; a new year, tax system should be carried out the total system including income tax because the practical result of global income tax should be re-corrected and make up a deficiency. Finally; the government authorities say that the revised system can be strengthern the total tax system for the sake of the financial self-support independency. But in order to redistribute income, the spreading of the personal exemption is inevitable circumstances beyond control and the tax supporting to a low earning class have to devise a scheme in multilateral policy. As the ultimate course of the Korean economy lies in industrialization, capital formation to meet investment requirements was an important problem to solve. The goverment, therefore, exerted utmost efforts to increase domestic savings, this mean that it is an indissoluble connection between income and income tax. The goal of economic growth is to enhance the welfare of members of society. The welfare society will be achieved when we have fewer poor people and a social security system that benefits all the people. Social security is the goal of Korea's economic growth, but achieving this goal will take time. Social security in the form of public support of relief was never feasible. The social security system began to improve with the increase of employment and income in the course of industrialization after the economic development plans. The gradual introduction of personal exemption is very essential to the social security.

附加價値稅(Value Added Tax) 制度에 關한 考察 : 運用改善 方案을 中心으로

崔松烈 慶北專門大學 (영주경상전문대학) 1977 慶北專門大學 論文集 Vol.1 No.-

Korean tax institution today is facing a turning point. We are now turning our attention more to the special character of the tax burden and the rise of prices. In the economic development plans of serveral times, Korea has taken a resolute step in the tax institution several times because our government faced the necessity of domestic and foreign capital. In order to form a link in the chain of this program, the value added tax institution was made a law in 13% of elastic tax rate. Tax burden of the value added tax is imputed to the last consumer. In this connection it is to be recommended that the tax burden be originally emphasized. The aim of VAT is to present the improvement of exporting industries. On the contrary, this institution has various kinds of problems to improve as follows: First, a notice should be re-adjusted so as to guarantee of one's proper margin. Second, the maximum price notice should be changed into administrative guide price and this should be cancelled more progressively. Third, the rate of income tax institution and corporation tax institution should be cut down in a low level in order to reduce the tax burden of a low income class group and medium & small industry cooperative because the unbalance of yield is deeply seated. Fourth, the compensation of receipt have to be improved highly and widely than the present. Finally, especially, direct tax rate should be reduced widely. This decision is relative to other social security. A very important thing is to foster the taxpayers to understand the correct concept of the nation's tax administration and their tax obligations. It is very necessary to understand not only the VAT theory but also the general tax institution.

유아들의 성별에 따른 기초 체력 특성에 관한 분석 연구

최송열,임규홍 한국초등체육학회 1997 한국초등체육학회지 Vol.2 No.-