근대 일본의 鍋物에 나타난 문명개화 - 仮名垣魯文의 『安愚楽鍋』을 중심으로

김수성(金秀聲) 일본어문학회 2007 일본어문학 Vol.38 No.-

흰쥐의 적출심에서 Verapamil의 심근 보호 효과에 관한 실험적 연구

김수성 ( Soo Sung Kim ),곽정식 ( Jyong Sik Kwak ),김공수 ( Kong Soo Kim ) 국군의무사령부 1987 대한군진의학학술지 Vol.18 No.1

해외 거주자 자국 공적연금 수령 시 연금소득 이중과세 방지 방안

김수성 한국세무사회 부설 한국조세연구소 2022 세무와 회계 연구 Vol.11 No.4

In the 21st century, more than 10% of Korea’s population lives and lives abroad. With the recent advent of the globalization era, the movement of international manpower is more frequent. As a result, taxation on international mobility personnel has become important. Moreover, the importance of tax treaties to prevent international double taxation has grown. This study attempted to devise a means to prevent international double taxation by examining tax treaties to prevent this, as there is room for international double taxation when receiving public pensions while residing in various countries. Currently, if the public pension of the Republic of Korea is received in an overseas country, it will be subject to comprehensive taxation by combining other income generated in the country of residence and domestic pension income, resulting in an additional tax burden. These problems are solved through tax treaties. In view of this situation, this study aims to examine the improvement cases and implications of international pension income taxation, citing cases of private pension recipients receiving pensions in Canada among special occupational pensions. It is necessary to prevent the same problem from occurring in other countries other than Canada through such improvement cases. Conversely, when receiving overseas pensions while residing in Korea, I would like to further examine the problem of not being taxed under the current tax law system. In addition, it is intended to provide policy implications for seeking a direction to improve rational pension income taxation according to international mobility personnel. The policy proposal presented in this study is expected to provide great benefits not only to the tax authorities but also to overseas pensioners. 21세기에 들어와 우리나라 인구의 10%가 넘게 해외에서 거주하며 살고 있는 양상이다. 최근 글로벌화시대의 도래에 따라 더욱 국제적 인력의 이동은 빈번히 발생하고 있다. 이에 따라 국제적 이동 인력에 대한 과세가 중요해진 상황이다. 더욱이 국제적 이중과세의 방지를 위한 조세조약에 대한 중요성은 더욱 커지게 되었다. 본 연구는 여러 국가에 걸쳐 거주하면서 공적연금을 수령하는 경우에 국제적 이중과세의 문제가 발생할 여지가 있는바, 이를 방지하기 위하여 조세조약 등을 살펴봄으로써 국제적 이중과세를 방지하는 수단을 강구하고자 한다. 현재 대한민국의 공적연금을 해외 국가에서 수령하게 되면 국내 연금소득과 거주지국에서 발생한 다른 소득과 합산하여 종합과세를 하게 되어 추가적인 세 부담이 발생하게 된다. 이와 같은 문제점은 조세조약을 통해 해결하고 있다. 본 연구는 이와 같은 상황을 감안하여 특수직역연금 중에서 사학연금 수급자의 캐나다 거주 연금 수령 사례를 들어 국제적 연금소득 과세에 관한 개선 사례와 시사점을 살펴보고자 한다. 이와 같은 개선 사례를 통해 캐나다 이외의 다른 나라에서도 동일한 문제가 발생하지 않도록 할 필요가 있다. 또한, 역으로 해외 연금을 국내에 거주하면서 수령하는 경우 현행 세법 체계상 과세가 되지 않고 있는 문제점을 추가적으로 살펴보고자 한다. 더불어, 국제적 이동 인력에 따른 합리적인 연금소득 과세의 개선 방향을 모색하는 것에 대한 정책적 시사점을 제공하고자 한다. 본 연구에서 제시한 정책적인 제안은 과세당국뿐만 아니라 해외 연금수급자에게 큰 편익(benefit)을 제공할 것으로 본다.

국제기구 근무자의 연금지급정지 강화 방안: 국제기구 근무 시 근로소득의 비과세로 인한 연금재정을 중심으로

김수성,노상윤 국회예산정책처 2022 예산정책연구 Vol.11 No.4

공적연금 수급자가 국제기구에서 근로소득이 발생하면 연금지급정지제도를 적용받아야 한다. 그러나 현행 세법에서는 국제기구의 근로소득에 비과세를 적용한다. 이는 연금지급정지 제도상의 불평등을 초래하고, 연금재정에도 불합리한 영향을 미친다. 이에 본 연구는 현행 제도의 문제점을 파악하고 개선방안을 제시하였다. 본 연구의 결과는 다음과 같다. 연금수령자가 국제기구에 재취업하여 받는 근로소득을 「소득세법」상 비과세로 규정하더라도 이 근로소득은 연금지급정지 대상에 포함하여야 한다. 연금재정의 안정을 위해서라도 현행 제도를 개선하여 국제기구의 근로소득을 받는 연금 수급자도 강화된 연금지급정지제도(소득심사제)를 적용하여야 한다. 지급정지 대상소득에 포함시키려면 국제기구의 근로소득을 연금공단에 의무적으로 신고하도록 규정하여야 한다. 본 연구는 국제기구 근로소득이 「소득세법」과 연금법상의 상충을 일으켜 연금재정에 악영향을 미치는 점을 지적하고, 해결책으로 소득심사의 강화를 제시하여 연금재정 건전화와 연금지급정지 제도의 일관성을 제고하는 데에 기여할 수 있어 큰 의의가 있다고 판단된다.

핵연료봉 지르칼로이-4 지지체부착을 위한 레이저용접부의 특성 조사

김수성,이성구,이영호 대한용접접합학회 2002 대한용접·접합학회지 Vol.20 No.1

A new laser welding system far the appendage of bearing pads of PHWR nuclear fuel elements has been developed. This system consists of laser oscillator, a optical fiber transmission, a monitoring device and a welding controller. The basic welding experiments of the appendage of Zircaloy-4 bearing pads were carried out. The laser welded samples were investigated and made by using the optical fiber of GI $400\mu\textrm{m}$. As a result, the seam welding with the bead width of 1.0mm and the weld penetration of 0.3mm could be accomplished.

Condyloma Acuminatum으로 진단된 병려 조직 표본에서 Human Papilloma Virus (HPV) 업자의 전자현미경적 관찰

김수성 ( Soo Sung Kim ),박기화 ( Ki Hwa Park ),지제근 ( Je Geun Chi ) 대한임상검사과학회 2000 대한임상검사과학회지(KJCLS) Vol.32 No.3

The presence of certain HPV types in the female genital tract is associated with a nUlllber of diseases, including condyloma, cervical vaginal and vulvar, intraepithelial neoplasm and carcinoma. It is generally accepted that these virusεs are predon1Inantly sexual transn1Itted and high risk HPV types are recognized as the major recognized risk factor for development of ceπical carcinoma. Cytology and histology tests are important in detecting clinically manifesting HPV infections, However, these test can not identify the presence of viral particles on patients’s n1Icroscopic slide. the presence of viral particles in the muclei of epithelial cells in these lesions has been dOCUlllented by electron n1Icroscopy by Dunn and Ogilvie in 1968 and confirmed by Oriel and Alameida in 1970. πlIs study was performed to examine immunohistochemistry and electron microscopy method for the adult patient 96 cases who were histologically was diagnosed as condyloma acun1Inatum from January to October 1998 in the Seoul National University Hospital. In conclusion, for the confirmation of Human Papiloma virus infection in cervical specimen, it is necessary to correlate histological diagnosis with immunohistochen1Istry and electron microscopy. Electron microscopic exan1Ination combined with immuohistochemistIγ is a useful and effective method to diagnose HPV.

『料理物語』를 통해 본 일본 식문화 연구 -육식과 게가레 관념을 중심으로-

김수성(Kim, Su-Seong) 대한일어일문학회 2020 일어일문학 Vol.88 No.-

Meat is a familiar ingredient in the Japanese diet, and can be easily consumed at any time. Many history studies, however, have found time and again that it had been a taboo for a long time. Ever since a ban on meat diet was issued, the equation of "meat=squalid=lowest class" had been increasingly prevalent for many years. The taboo or negative image of meat-eating was temporarily broken only when people began to suffer extreme famine. In short, even the strongest political power found it hard to influence the dietary habits of the people when it was a choice of life and death. Even in the Edo period, when the taboo against meat-eating remained strong, there were still many records of eating meat. The specific eating habits can be confirmed through ‘Ryorimonogatari(A Story of Cooking),’ the oldest remaining recipe book in the Edo period. In “Ryorimonogatari", meat ingredients are mainly from wild birds such as cranes, swans, geese, ducks, pheasants, gallinules, plovers, egrets, blue egrets, quails, larks, pigeons, snipes, white eyed crakes, waterrails, sparrows, and wild animals such as deer, raccoons, wild boars, rabbits, otters, bears and dogs. In addition, it has a great historical significance because it is completely departed from the formalism that emphasizes medieval rituals and manners, and presentes recipes that can be easily understood and followed by the general public. In this regard, it is suggested that the consciousness of avoiding meat weakened somewhat than the previous era. Therefore, this study first examines what the taboo was for Japanese people at the time, and then considers how the notions of meat-eating and meat were brought to attention through ‘Ryorimonogatari’ at that time. Lastly, “Ryorimonogatari” helps us carefully define the significance of meat eating in the modern era.

퇴직연금의 유족 승계 시 유족연금 비과세 체계에 관한 연구 - 공적연금제도의 유족연금과의 비교를 중심으로 -

김수성,최경진,차명기 서울시립대학교 서울시립대학교 법학연구소 2016 조세와 법 Vol.9 No.2

Recent studies on the tax system on pension system are emerging. That's why an ageing population in taxation support of the pension system is seen as a very important one of the government's tax policy. Much about the prior studies indicate that public pensions and retirement pension, which is private pension having a public characteristic, was mainly discussed. But in case of receiving survivor's pension of retirement pension, related taxation support policy has still not being discussed about the situation. In this study, we tried to argue that pensioners who receive a pension in the retirement pension system, such as a public pension, will not be taxed when the pension is received. The survivor pension taxation of the retirement pension needs to be considered from an institutional standpoint, mutually compatible with the survivor pension taxation of the public pension. The purpose of this study is to examine the taxation system of survivors ‘pensions of retirement pension and to seek tax exemption for survivors’ pension of retirement pension for the reconciliation of taxation similar to public pension system. In order to improve this, this study examined the cases of major countries such as England and Australia and tried to propose a tax support measures for the survivors' pension of retirement pension. Specifically, the survivor's pension, which the retirement pension received by the bereaved family, proved to is even more effective tax burden to ensure that due to tax-exempt. In addition, more big the tax burden of aggregate income taxable income the greater the survivor's pension tax-free effect that appeared. In addition, the larger the taxable income, the greater the burden of tax exemption for survivors' pensions. These tax policy considerations are expected to be of great importance to Korea, which faces an aging society. This study examines the cases of the major countries in the retirement pension for the survivors' pension taxation in Korea facing the aging society and tried to introduce the taxation system of such major countries. In addition, it is important to emphasize that it is necessary to give a certain tax subsidy to survivor pension recipients in order to induce annuitization of the retirement pension. In this process, we think this study is meaningful that we look for the method for aggressive taxation support for retirement pension. 최근 연금세제관련 연구가 많이 등장하고 있다. 그만큼 고령화사회에 있어서 연금제도의 세제지원은 매우 중요한 정부의 조세정책 중의 하나로 보여진다. 선행연구를 살펴보면 공적연금과 퇴직연금제도에 대한 많은 부분이 논의되고 연구 되었지만 퇴직연금을 수령하는 유족연금 수급자에 관한 조세지원정책은 아직까지 논의되고 있지 않은 상황이다. 이러한 점을 감안하여 본 연구에서는 퇴직연금제도에서 실제로 유족이 연금을 수령하였을 경우에 공적연금과 같이 유족이 수령하는 연금에 대하여 비과세할 것을 주장하고자 하였다. 퇴직연금의 유족연금 과세는 공적연금의 유족연금 과세와 상호간에 정합성을 띠고 제도적으로 동등한 입장에서 고찰될 필요가 있다. 본 연구는 우리나라 퇴직연금에서 수령하는 유족연금에 대한 과세체계를 검토해보고 궁극적으로 공적연금제도와 유사한 세제의 정합성을 위해서는 퇴직연금의 유족연금에 대하여도 비과세하는 방안을 모색해보고자 하였다. 이를 개선하는 차원에서 본 연구는 주요국의 사례를 살펴보았으며 주요국의 사례를 참조하여 우리나라에 맞는 퇴직연금의 유족연금 수령시의 세제지원 방안을 제시하고자 하였다. 구체적으로 퇴직연금을 유족이 수령하는 유족연금의 경우 비과세로 인한 세부담 효과는 더욱 크게 나타남을 확인하였다. 게다가 종합소득과세 대상소득이 클수록 유족연금 비과세로 인한 세부담 효과는 더욱 크게 나타나고 있음이 나타났다. 이러한 조세정책적인 배려는 고령화사회에 직면한 우리나라에 시사하는 바가 클 것으로 기대된다. 또한, 퇴직연금의 연금화를 유도하는 차원에서 위해서는 유족연금 수급자에게 일정한 조세지원책을 부여하는 것이 필요함을 강조하고자 하였으며, 퇴직연금의 적극적인 세제지원을 부여하는 방안을 모색해 보았다는 점에서 의의가 있다고 할 수 있다.

『東京新繁昌記』를 통해 본 식문화의 변용

김수성 대한일어일문학회 2019 일어일문학 Vol.83 No.-

This study considered how the trends in the expression of ‘meat-eating’ dietary behaviors in “TokyoShinhanjoki” one of the representative works of Western Civil Literature, changed in the early Meiji period when the concept of "civilization" became popular throughout society and was widespread among various social classes. Modern Japan, shown in the Hattori Seichi's “TokyoShinhanjoki”, has undergone a major cultural change in line with the acceptance of Western civilization. Through Gesaku literature, which is a representative genre of ordinary people's literary arts, the enlightened thinker who was in charge of knowledge at that time wanted to actively promote the policy of encouraging meat eating centered on beef. As shown in <School>, <Beef shop>, <Western restaurant> which focuses on civilization flowering and beef, It can be described as a work of critical character that appeal readers to the importance of civilization flowering after introduce readers to ‘the symbolism of civilizations or civilizations’ in the ‘food culture to eat beef’. In the early days of the Meiji period, the concept of ‘civilization’ was established as a clear opposition ideology for the ‘classy’ and ‘sophistication’ of the upper classes, and it also had the character of opposing the concept of ‘uncivilized’ and ‘barbarism’. Also, people who are not yet civilized have become recognized as ‘crude’, ‘barbarous’, ‘ignorant’, and ‘lazy’. The fashion of beef covered in this work should not be limited to simply beef itself. As can be easily understood at ‘the Western restaurant’, the Japanese in the early Meiji period had a somewhat westernized appearance, but the way of thinking still implies a social contradiction in the process of modernization in the early Meiji period without being able to escape from the premodern viewpoint.

신문기사를 통해 본 근대 일본의 육식 문화 연구

김수성(Kim, Su-Seong) 대한일어일문학회 2015 일어일문학 Vol.67 No.-

The purpose of this study is to research about the description of the identities of modern people with a meat culture through many articles, newspaper, related materials and novels in the Japanese flowering time. For the ideaological base, enlightenment intellectuals are the most important roles of it. Through modern literature, they apply the western values to Japanese and are the subjects of forming modern identities to Japanese people. By the way, Japanese government tries to adapt the western models actively at that time. Above all, Japaneses govenment transforms the post modern social and cultural systems from the previous systerms. Also, Japan are eagar to be company with the nations having the Great powers and wants to lead East Asia with their leadership, coming along with the view of the world from the Great powers of the nation in Europe and America. For the change of their systems, they improve their diets from home first- comparatively easy small standard.The Meiji goverment liquidates the past of the restriction of the eating meat.They have desires to be westernized and they can get the same position with Europe and America. In conclusion, this study can show us transformation from the ancient rice centered society to modern meat centered society. And we can look over the inner conflicts about civilization to modern people through the meat eating culture.