공동주택의 조세정책에 대한 고찰

류장렬 ( Jang Ryeol Ryu ),김영락 ( Young Rok Kim ) 韓國稅務會計學會 2008 세무회계연구 Vol.22 No.-

직접묘화방식의 동일평면게이트 트랜지스터 제작의 공정 연구

류장렬(JangRyeol Ryu) 한국정보기술학회 2006 Proceedings of KIIT Conference Vol.2006 No.-

차세대 집적회로에 사용될 트랜지스터는 그 채널길이가 Nano급의 규모로 축소되어 제작되어야 하는데, 최근 이 Nano 소자는 반도체 내의 2차원적인 전자층을 집속이온빔(FIB) 시스템에 의한 수 십 ㎚의 폭을 갖는 절연선의 직접 묘화 방식으로 Gate, Source 및 Drain 영역이 하나의 평면 위에 정의되는 IPG 방식의 트랜지스터가 다양한 구조로 연구되고 있다. 본 논문에서는 SOI웨이퍼 표면 층에 정의될 IPG 트랜지스터의 패턴설계, 실리콘 표면의 반응성 이온 식각(RIE), Source/Drain 영역의 도전성 채널로 이용될 2차원적인 전자층을 위한 인(P)의 열적 도핑, FIB 시스템에 의한 Ga+이온의 Scan 특성 등 IPG 트랜지스터 제작을 위한 여러 가지 공정을 고찰하였다. IPG 트랜지스터의 형상, 실리콘 두께에 따른 종횡비, 이온 주입량에 따른 특성, 열처리조건 등의 결과를 얻었다. In this thesis. transistor using in next generation VLSI will be scaled down its channel length of nano level. In directly writing the focus line of a few ten nanometer level by FIB(focussed ion beam) system, it define insulating lines into two-dimensional electronic layer in semiconductor. It is researched and developed that IPG(In-Plane-Gate) transistor written by FIB can be realized on SOI(silicon-on-insulator) wafers in various method. IPG transistors are devices with source, drain and gate laying in one plane. They are separated by writing insulating line into a very thin conducting sheet or a two-dimensional free electron gas, located a few 10㎚ below the surface of SOI(Silicon on Insulator) wafer. In this paper, we studied the development about such the various process as the pattern design of IPG transistor, the RIE of silicon surface, the thermal doping of P for two-dimensional electron gas to form the conducting channel of Source/Drain region on SOI wafer, the scan characteristics of Ga+ ion by FIB system.

부동산 취득에 대한 조세정책 연구

류장렬(Ryu Jang-ryeol) 한국국제회계학회 2008 국제회계연구 Vol.0 No.23

부동산 조세정책은 경제발전에 따른 경제규모와 도시인구의 증가로 부동산 수요가 확대되면서 시작되었다. 특히 부동산 조세정책은 부동산 기능과 수요목적을 고려하여 유연하게 시 행할 필요성이 있으나 건설경기부양과 연계하여 단기적인 시행경향을 보이고 있다. 이에 본 연구는 부동산과 관련된 조세정책 시행상의 문제점을 제시하고 그 개선방안을 다음과 같이 제언한다. 첫째, 부동산 취득단계의 조세정책은 납세편의를 위해 취득세와 등록세를 일원화 시키고, 실지거래가액을 기준으로 과세하는 것이다. 또한 세율은 감면정책보다 세율인하를 통한 부동산 거래 활성화를 유도하는 것이 유용할 것이다. 둘째, 부동산 보유단계의 조세정책은 부동산 투기억제정책을 지나치게 강조할 것이 아니 라 잠재적 보유자를 고려한 정책개선이 필요하다. 부동산 보유단계에서는 동일한 과세대상에 대한 이원적 과세 및 과세기관 문제가 발생함으로써 종합부동산세를 재산세로 일원화할 것을 제언한다. 또한 부동산 보유단계에서 공시지가 상승은 도시근로자의 조세부담을 가중 시키고, 투자자에게 투자대상의 견인차 역할을 할 수 있음을 간과할 때 공시지가 상승을 억제하는 정책적 입안이 필요하다. 셋째, 부동산 앙도단계의 조세정책은 실거래가액기준 과세로 조세부담이 증가하고 있는 점을 고려한다면 주거목적의 장기 주택보유자에게는 비과세 및 장기보유특별공제를 확대 적용할 필요성이 있다. 보동산은 부동산이 갖는 고유특성을 고려한다면 현행 경기부양 조절정책과 병행한 단기정책은 부동산 동결효과를 가져오는 문제점이 나타나고 있어 중ㆍ장기적인 정책시행이 필요하다. 즉 부동산 특성을 고려한 중ㆍ장기적 정책 수립으로 반복 시행되는 부동산 조세정책개선에 일조하기를 기대한다. This study analyzes the problems and suggests improvement of legislation for the tax policy of real estate acquisition step, of real estate holding step, and of real estate transfer income(capital gains) step. The real estate tax policy has need of medium and long term for successful tax policy. The problems in legislation of real estate tax policy are followings. Firstly, The real estate policy of acquisition step would take legislative improve to acquisition tax and registration tax. also to cut a tax rate down of transfer tax. Secondly, The real estate policy of holding step has problems for double taxation of property tax and comprehensive real estate tax. So, We need to abolish the comprehensive real estate tax. Thirdly, For the tax policy of real estate transfer step, Considering the fact that real estate transfer income tax is calculate by actual transaction price which is higher than the past taxation burden rate These results effectively that the reporting is working effective for new real estate tax policy.

고휘도 Line LED조명시스템(HLLLI)설계 및 개발

류장렬(Jang-Ryul Ryu),이부형(Boo-Hyung Lee) 한국정보기술학회 2008 한국정보기술학회논문지 Vol.6 No.5

In this paper, HLLLI(High Luninous Line LED Illuminator) system which use the high luminous LEDs and is applicable to Line AIO(Auto Optical Inspector) is manufactured for installation on a large size LCD inspection process line. The performance tartget of the HLLLI system has been set at light line length over 600mm, light width within 5mm, luminous intensity over 150,000 Lux. The HLLLI system was tested by LightTool and a Luminous intensity measurement tool and target of the system performance was achieved consequently.

Back Light Unit 내부의 LED Back light의 광균일도를 향상시키기 위한 LED 배열 방식의 비교 분석

류장렬(Jang-Ryul Ryu),이부형(Boo-Hyung Lee),이구열(Gu-yeol Lee) 한국정보기술학회 2009 한국정보기술학회논문지 Vol.7 No.1

This paper presents various LED array methods to improve the luminous Intensity uniformity of LED Back Light in BLU for LCD Probe Station, and especially LED array methods applicable to the LED BLU over 22 inch requiring a great quantity of LEDs(16,000-20,000) are represented. The presented LED array methods consist of two types of equal-distance array architectures (Type11/Type12) and two types of non equal-distance array architectures (Type21/Type22). Basically, Type11 and Type12 have LEDs which are arranged with equal distances but the narrowest gaps. However, Type 21 and Type 22 have LEDs which are arranged with non-equal distance. In Type 21 and Type 22, gaps between LEDs in central part and gaps between LEDs in non-central part are different. Especially, in Type22, gaps between LEDs in non-central part change many times. LED array methods presented in this paper were all simulated by the LightTools. As a simulation result, All four types showed a good luminous Intensity uniformity over 85% and especially Type21 and Type 22 showed a good luminous Intensity uniformity over 88%.

대면적 LCD 패널 검사장비용 LED 광엔진 시제품 설계 및 제작

류장렬(Jang-Ryeol Ryu),이부형(Boo-Hyung Lee),박현상(Hyun-Sang Park),이구열(Gu-Yuol Lee) 한국정보기술학회 2009 한국정보기술학회논문지 Vol.7 No.6

LEDs are using widely in field of illumination, optical source of inspection instrument and LCD backlight because they have several merits such as low power consumption, long lifetime, high brightness ratio, fast response, environment friendly. For using them as an optical source of inspections equipment for LCD panel, the design of excellent optical engine havings, brightness uniformity and high power and good protection against heat is essential. In this paper, two optical engine prototypes which is built in the large size LCD backlight by LED array structure were designed and developed. After that, their performances were measured. The final selected optical engine prototype was what has Type Ⅱ LED array structure It showed the luminous intensity uniformity of 101%, luminous intensity of 236% and temperature of 150% over target values.

의료기기 LCD 패널용 LED 후면광 배열과 구동회로의 설계 및 제작

류장렬(Jang-Ryeol Ryu),이부형(Boo-Hyung Lee),이광규(Kwang-Kyu Lee) 한국정보기술학회 2010 한국정보기술학회논문지 Vol.8 No.4

LEDs are using widely in field of illumination, optical source of medical instrument and LCD backlight because they have several merits such as low power consumption, long lifetime, high brightness ratio, fast response, environment friendly and complex structure, individual driving circuit, slow response time, difficult of low-temperature operation for CCFL. For using them as a optical source of inspections equipment for LCD panel, the design of excellent backlight system, brightness uniformity and high power and good protection against heat is essential. In this paper, backlight system which is built in the 15 inch side emitting LCD backlight by LED array structure and driving circuit were designed and developed. After that, their performances were measured. It showed the luminous intensity uniformity of 91%, dimming range of 27 cd/m2~515 cd/m2 and black level of 0.1 cd/m2~0.7 cd/m2 thermal test of 54℃ over values.

특화 공정을 통한 GaN-기반 LED 칩의 성능 개선

류장렬(Jang-Ryeol Ryu),윤석범(Soek-Beom Yoon) 한국정보기술학회 2010 한국정보기술학회논문지 Vol.8 No.7

Solid-state lighting based on LED is an emerging technology with potential to greatly exceed the efficiency of traditional lamp-based lighting system. The interest for LEDs display and illumination applications has been growing steadily over the past few years. LEDs are using widely in a field of illumination, lighting source of medical instrument, LCD LED backlight, mobile and traffic signals because they have several merits, such as low power consumption, long lifetime, high brightness, fast response, environment friendly. In order to make a high efficiency, it must the good technology of epitaxial layer, surface roughness, patterned sapphire substrate(PSS) and optimum chip design. In this study, we have reported that the optimum design and specialized process could improve the characteristics of LED chip, those are, area of lighting emitting, output power, supplied voltage. After that, their performances were measured. It was showed an 11.8% increase of the lighting emitting area, output power of 45.37㎽ and supplied voltage of 3.26V by using the Laser Scribe break technique. It will be used the lighting source of a medical equipment and LCD LED TV with high performance of GaN-based LED TV via GaN-based LED with high performance of chip.

절단공정의 개선을 통한 GaN-기반 청색 LED 칩의 제작

류장렬(Jang-Ryeol Ryu) 한국정보기술학회 2010 한국정보기술학회논문지 Vol.8 No.12

LEDs are using widely in a field of illumination, LCD LED backlight, mobile signals because they have several merits, such as low power consumption, long lifetime, high brightness, fast response, environment friendly. Recently, GaN and its alloys have emerged as important semiconductor materials. GaN-based LED in blue, green, and UV wavelength regions have been researched. The blue and green LEDs are used in various applications, such as traffic signal, outdoor display, and backlight in LCDs. To achieve high performance LEDs, one needs to enhance output power, reduce operation voltage, and improve device reliability. In this paper, we have proposed that the optimum design and specialized process could improve the performance of LED chip. It was showed an output power of 45.37㎽ and input supplied voltage of 3.26V by the laser scribe technique. In this paper, GaN-based blue LED chip which is built on the sapphire epi-wafer by selective MOCVD were designed and developed. After that, their performances were measured. It showed the output power of 45.37㎽ more than conventional GaN-based chip of 45.07㎽. It will be used the lighting source of a medical equipment and LCD LED TV with GaN-based LED chip.

Side Etching 공정을 통한 GaN-기반 백색 LED 칩의 성능 개선

류장렬(Jang-Ryeol Ryu),윤석범(Seok-Beom Yoon) 한국정보기술학회 2012 한국정보기술학회논문지 Vol.10 No.1

Recently, GaN and its alloys have emerged as important LED chip materials. GaN-based LED in blue have been developed. In order to make a high efficiency, it must the good technology of epitaxial layer, surface roughness, patterned sapphire substrate(PSS) and optimum chip design. Also, to achieve the improvement for performance of LEDs, one needs to enhance output power, reduce forward input voltage, and improve device reliability. In this paper, GaN-based LED chip which is built on the Al2O3 epi-wafer by selective MOCVD were designed and developed. After that, their performances were measured. We have proposed that the optimum design and specialized process, that is, side etching process could improve the performance of LED chip. It was showed a 3.9% improved performance for LED chip level and an output power of 7.02cd and forward input voltage of 3.218V by the side etching of LED pkg level. We had a results the output power of 7.02cd more than in conventional GaN-based chip. It can be used the lighting source of illumination and LCD LED TV with our GaN-based LED chip.