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.-

고 효율 LED를 이용한 LCD 패널 구동회로의 설계 및 제작

류장렬(Ryu, Jang-Ryeol) 한국산학기술학회 2012 한국산학기술학회논문지 Vol.13 No.7

LED가 의료장비용 LCD 패널의 광원으로 사용되는 경우, 밝기, 휘도 균일성, 고출력, 백색의 조절 능력, 온도 등을 고려한 우수한 광학 기구의 설계 및 제작이 필요하다. 본 논문에서는 휘도 및 균일도, dimming 범위의 증대, 잡음 발생 억제 등에서 측면발광 방식의 45인치 의료기기 등의 LED 후면광 시스템 및 구동회로를 설계하고 그 시제품을 제작하였다. 시제품의 휘도, dimming 범위, flicker 잡음, black level, 온도 특성 등을 측정한 결과, 휘 도의 범위는 3,000 ~ 25,000[cd/㎡], 색 좌표는 x 좌표 0.3144, y좌표 0.3076의 평균값을 보였으며, 온도 특성은 휘 도가 20,000[cd/㎡]이상의 제어에서 냉각 시스템이 필요한 것으로 나타났다. 한편, dimming의 범위는 27.0[cd/㎡] ~ 515[cd/㎡], flicker noise는 80kHz에서 발생하지 않았고, black level 0.7[cd/㎡]~0.1 [cd/㎡]를 얻어 의료기기 등의 LCD 패널에 적용할 수 있을 것으로 판단되었다. 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 45 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 luminance from 3,000 to 25,000[cd/㎡], the mean value x:0.3144, y:0.3076 of x-y chromaticity, dimming range of 27~515[cd/㎡], free flicker noise in the 80kHz and black level of 0.7~0.1[cd/㎡], thermal test of cooling system in 20,000[cd/㎡] over values.

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.

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.

줄무늬 형 LED 배열방식을 이용한 광 조사기 제작

류장렬(Jang-Ryeol Ryu) 한국정보기술학회 2012 한국정보기술학회논문지 Vol.10 No.4

LEDs are used widely in the 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, eco-friendly ability. Especially, in order to be applied to medical rehabilitation instruments, the LED chip should have high efficiency and optimized LED array. And the characteristics of LED array must have the good technology with uniformity of luminous intensity and wavelength. This study shows that we could improve the illumination uniformity by using the stripe type RED and IR LED array. The fabricated LED array with the 10㎜ distance from LED to LED exhibited the illumination uniformity of 1.1×E-4[W/㎟], the wavelength of 600~890㎚, and an excellent optical uniformity. Also, the power consumption and density of the RED/IR optical generator were 8.89[W] and 7.7[㎽/㎠], respectively.

의료기기에 사용하는 LED의 배열방식에 따른 성능 분석

류장렬(Jang-Ryeol Ryu),윤석범(Soek-Beom Yoon) 한국정보기술학회 2011 한국정보기술학회논문지 Vol.9 No.4

The lighting source based on LED is an emerging technology with potential to greatly exceed the efficiency of traditional lamp-based lighting system. LEDs are using widely in 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. Especially, in order to apply medical instrument, it must have the good technology of uniformity, intensity illumination and wavelength according to LED optimum array method along with high efficiency. In this study, we have reported that the various RGB LED array and optimum design could improve the characteristics of wavelength and uniformity of illumination according to LED array method, those are, stripe, mosaic, delta array through cylindrical type. After that, their performances were measured. It was showed the intensity of illumination of 2.51xe-4[W/㎟], excellent optical uniformity through the cylindrical LED array structure of mosaic type and 10㎜ distance from LED to LED. It willl be used the lighting source of the medical equipment.