연금 소득공제의 세액공제 전환에 따른 문제점 및 개선방안

김수성(Su-Sung Kim),차명기(Myung-Ki Cha) 한국조세연구포럼 2016 조세연구 Vol.16 No.4

고령화시대에 노후생활을 보장받기 위해서는 다양한 연금을 준비하여야 한다. 또한, 고령화 사회에서는 각각의 연금제도를 가입하고 이를 유지할 수 있도록 하는 정책적인 배려와 지원이 필요하다. 이를 위하여 현재 연금소득 과세체계상 가장 시급한 것은 각 연금제도의 공제방식을 통일되게 적용할 필요가 있다. 2013년과 2014년 세법개정으로 인하여 연금소득에 대한 과세체계가 대폭 변경되었는 바, 소득공제방식에서 세액공제방식으로의 전환은 납세자로 하여금 많은 혼란을 초래하게 되었다. 이에 따라 본 연구에서는 개인연금 등 불입액에 대한 소득공제 방식에서 세액공제 방식으로 전환에 따른 영향과 연금보험료의 후순위 공제에 따른 문제점 및 개선방안을 제시하고자 하였다. 특히, 2013년과 2014년의 세법개정을 통해 나타난 문제점을 살펴보고 연금세제의 개선안을 모색해보고자 한다. 본 연구에서는 다음과 같은 개선안을 제시하고자 한다. 첫째, 개인연금 등 불입액에 대해 과거 방식과 같이 소득공제로 회귀할 필요가 있다. 또한, 연금소득 과세체계상 정합성이 있는 과세체계를 유지하기 위하여 EET방식(연금보험료 납부 시 소득공제(Exempt), 운용 시 비과세(Exempt), 연금수령 시 과세(Tax))의 과세체계를 유지할 필요가 있다. 둘째, 급부시와 수령시 세제적용 여부의 구분이 불확실한 문제점을 극복하기 위하여 현행 연금보험료 후순위공제를 폐지할 필요가 있다. 셋째, 공적․퇴직․개인연금의 공제방식에 대하여 통일된 과세체계를 유지할 필요가 있다. 본 연구는 고령화사회에 있어서 소득공제방식이 세액공제방식으로 전환됨에 따라 과세상의 문제점을 살펴보고 연금소득과세의 정합성을 지키는 것이 중요하다는 시사점을 제공하고자 하였으며 납세자와 과세관청의 과도한 납세협력비용의 발생과 이중과세의 방지를 위하여 조속한 법적 개선의 여지가 있음을 주장하고자 한다. For elderly economy security, especially in aging society, we should prepare various pension. In addition to, political consideration should be required about registering and maintaining the pension. For this, it is timely critical that tax system should be applied consistently to deduction method of each pension. According to 2013 and 2014 tax law revisions on pension, there was a change on pension payment, which was from deduction from income to tax credit. It has caused great confusion. Therefore, we study on remedy and problem; 1)the influence on change of tax system on pension payment from deduction from income to tax credit, 2)subordinated deduction from income. Following research, we suggest the remedies. First, tax system need to be come back to as like tax credit. For compatibility of tax regulation on pension, EET(exempt when payment, exempt when operation, and levy when receiving the pension) should be maintained. Second, subordinated deduction from income should be annulled in order to solve the uncertain problems. Third, there should be unified tax system about deduction from income in national, retirement and individual pensions. We research the problem about tax system on pension which changed from deduction from income to tax credit and suggest the implication that it is important to be consistent to tax system on pension. For reducing the tax compliance cost and preventing double taxation, tax authority should consider our research results.

개심술 치험 60례 보

김수성,김영호,김공수,Kim, Su-Seong,Kim, Yeong-Ho,Kim, Gong-Su 대한흉부심장혈관외과학회 1984 Journal of Chest Surgery (J Chest Surg) Vol.17 No.3

Sixty cases of open heart surgery were performed in the Department of Thoracic and Cardiovascular Surgery of Chonbuk National University Hospital from July, 1983 to June, 1984. The patients were consisted of 40 [66%] congenital anomalies containing 26 [43%] patients of acyanotic group and 4 [23%] of cyanotic group, and 20 [34%] acquired heart diseases which involved one or more cardiac valves. The male patients were 42 and the female 18. In 20 valvular heart diseases, open mitral commissurotomy was done in 5 patients, mitral valvular replacement with tissue valve in 6, mitral valvular replacement with mechanical valve in 5, mitral valvular replacement with tricuspid annuloplasty in 2, mitral annuloplasty in 1, and mitral and aortic valvular replacements with mechanical valves in 1. The most frequency complication was low cardiac output syndrome occurred in 9, and the next was urethral stenosis, ARDS, and postoperative bleeding, etc. The perioperative mortality was 21% in congenital cyanotic heart disease, 12% in congenital acyanotic heart disease, and 5% in acquired heart disease.

국제회계기준 도입에 따른 연금회계 관련 감사위험 증가와 감사절차에 관한 사례연구

김수성 ( Su Sung Kim ),고완석 ( Wan Suk Ko ) 한국회계학회 2011 회계저널 Vol.20 No.2

광섬유전송을 이용한 원격 레이저용접기술 연구

김수성(Soo-Sung Kim),김웅기(Woong-Ki Kim),이정원(Jung-Won Lee),고진현(Jin-Hyun Koh),이영호(Young-Ho Lee) 대한기계학회 2002 대한기계학회 기타 간행물 Vol.2002 No.11

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.

핫셀 작업용 원격 다발용접장치 설계

김수성(Kim Soo-sung),박근일(Park Geun-il),이정원(Lee Jung-won) 대한기계학회 2009 대한기계학회 춘추학술대회 Vol.2009 No.5

The design of remote welder for a fuel bundle fabrication was undertaken to establish the optimum welding processes in a hot cell environment. An initial investigation for a hands-on fabrication outside the hot cell was performed, and the constraints of the resistance welder for the hot cell conditions were considered. Generally a gas tungsten arc welding, laser beam welding, friction welding, and RW (resistance welding) process were assessed as candidates for this application. The greatest advantage of the electrical resistance welding would be a qualified process for an overlapping A/B plate welding for which there is extensive production experience. This paper presents an outline of the developed resistance welder for a fuel bundle fabrication and reviews the conceptual design of a remote fuel bundle welder by using a mater slave manipulator. The design of a resistance welder by using 3D drawing method was also investigated.

지르칼로이-4 접합판 용접부의 이음구조와 토크강도에 미치는 영향

김수성(Kim Soo-sung),박근일(Park Geun-il),이정원(Lee Jung-won),고진현(Koh Jin-hyun) 대한기계학회 2009 대한기계학회 춘추학술대회 Vol.2009 No.5

This study is to investigate the optimum conditions of a RW for a Zr-4 end plate welding. RW parameters which affect the weld nugget and the penetration were experimentally examined. Also, a joint geometry and an effect of torque strength by using the projection typed specimens were investigated. It was found that the weld current was 3800 A, the pressure of main electrode was 4 BAR and the weld cycle was 3 cycle. In the strength test of the welded specimens by using the projection typed specimens, both the outer rods and the inner rods of fuel bundle were found to have greater torque values than that of the production specimens by using the plate typed specimens, and further to have low fluctuations in the end plate welds by using the projection typed specimens.

3003 알루미늄 합금판재의 성형성에 관한 연구

김수성(Soo Seong Kim),이상익(Sang Ik Lee),김철환(Chul Whan Kim) 대한금속재료학회(구 대한금속학회) 1986 대한금속·재료학회지 Vol.24 No.2

The formability of 0.4mm and 0.6mm thick Al alloy 3003 sheet that had been double cold rolled and annealed was evaluated by analyzing its uniaxial tensile behavior, forming limit curve (F.L.C.), pole figure analysis, and earing behavior. The F.L.C. level of Al alloy 3003 sheet was considerably lower than those of the low carbon steels (Keeler-Goodwin Band). As the thickness of sheet increased, the F.L.C. level of Al alloy 3003 sheet became higher. The experimental strain ratio (R-value) was compared well with the theoretical R-value calculated by the Lee-Oh method, and the cup made an earing in the direction of the high R-value. It was found that the earing height decreased when the mixture of rolling and annealing textures developed.

『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.

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