상속세 및 증여세법상 배우자공제 개선방안

박성만 ( Sung Man Park ),정범식 ( Bum Sik Jung ) 한국재정정책학회 2011 財政政策論集 Vol.13 No.4

본 연구는 상속세 및 증여세법상 배우자공제제도에 대한 개선방안을 제시하고자 한다. 민법상 배우자의 상속지분은 자녀수에 따라 달라지도록 규정하고 있다. 상속의 근거를 잠재적 지분의 현재화라고 한다. 배우자 상속지분이 자녀수에 관계없이 50% 이상이 되도록 민법을 개정하여야 한다. 부부 공동재산의 지분 분할론 및 동일세대 1회 과세원칙에 충실하기 위해 배우자 상속공제 한도액과 혼인 중 공동으로 형성한 재산의 증여에 대한 배우자 증여재산공제 한도액을 폐지해야 한다. 사실혼 부부에게도 배우자공제를 인정해야 한다. 이에 따른 부작용을 최소화하기 위해 ``부부 공동소유 의제제도``와 ``부부 유산 합산과세 제도``의 도입을 제안한다. This study gives an improvement suggestions on the spouse deduction system in the Inheritance Tax Law and Gift Tax Law. According to the Civil Code, the inheritance share of a spouse can differ dependent on the number of children. The basis of inheritance is the present value of potential share. The Civil Code should be revised so that the inheritance share of the spouse would be 50% or more regardless of the number of children. In order to be faithful to the share division theory of community property and the principle of onetime tax levying on the same household, the limit amount of spouse inheritance deduction and the limit amount of property given as gift regarding the property jointly made during the marriage should be abolished. it is suggested to introduce the "couple joint-ownership regarding system" and "joint tax levying system on couple inheritance" to minimize the adverse effect in this regard.

증산의 풍수관(風水觀) 고찰 - 『전경(典經)』을 중심으로 -

박상만,Park, Sang-man 대진대학교 대순사상학술원 2015 대순사상논총 Vol.25 No.2

Master Jeungsan understood a general view of Pungsu but actually he used the theory of Pungsu in his own religious perspective, transcending it. The theory of Pungsu is different. But the fact that it is premised on the principle of 'in and yang', the five-element principle, the Book of Changes, energy thought, and To chugi piyung, etc. is generally recognized. The three important elements of Pungsu are mountain, water, and direction or man. Pungsu has formal principles such as Gallyongbeop, Jangpungbeop, Deuksubeop, Jeonghyeolbeop, Jwahyangbeop, and Hyeongukron. etc. In the late of Joseon, Jeungsan established a new traditional thought, understanding Bibopungsu, Gukdopungsu, Minganpungsu, etc. However, he reinterpreted them to be suitable to his religious ideal and let his followers understand them as well. In particular, Jeungsan overcame the previous view on earth and expressed a new perspective to enhance earth up to the level of heaven. In the perspective of the traditional world, earth is lower than heaven, but Jeungsan made it a status equal to heaven. He mentioned that in the past, the culture and history of man was influenced by earth's energy but today, at the age of man respect, he put passive man influenced by earth-condition on the more subjective and active status. Even though he mentioned different Pungsu, Hyeongguk, and Hyeolmyeong, he expressed the shape of Pungsu within the construction of three worlds, the one of heaven and earth transcending good or ill luck or a favorable change in fortune. He practised the expedient of Pungsu from the stand of the construction of heaven and earth instead of the usage of Bibopungsu, Gukdopungsu, and Minganpungsu. He diagnosed that the division of the world is caused by the one of earth and tried to solve it. Moreover, he said that Myeongdang(a propitious site) must be the man-orientation rather than the earth-orientation. It means that Pungsu, stressing the energy of earth and turning one's luck, is changing into the world of man-orientation. In other words, Jeungsan diagnosed the world of Pungsu but he ultimately used Pungsu theory in building up his own view of religious world transcending such a theory.

고등학교 과학 교사의 수업 구성에 영향을 미치는 요인 분석

박성만 ( Sung Man Park ),이봉우 ( Bong Woo Lee ) 한국과학교육학회 2012 한국과학교육학회지 Vol.32 No.5

본 연구에서는 고등학교 과학 교사의 수업 전문성 신장에 시사점을 찾고자 교사의 수업 구성에 영향을 주는 요인 분석틀을 개발하였으며, 수업 관찰과 면담에서 나타난 수업 구성 요인들을 확인하고, 이 요인들의 형태와 변화 유형을 분석하였다. 연구 결과, 교사의 수업 구성에 영향을 주는 요인으로는 크게 교사의 자발적 동기가 수업 구성에 작용하는 정적 동기 요인과 외부의 요구가 수업 구성에 작용하는 부적 동기 요인으로 분류할 수 있었다. 정적 동기 요인의 세부 요인으로는 특성 반영 요인, 체험적 요소 반영 요인, 사회·문화적 신념 요인, 대안적 구성 요인, 교과 내용적 신념 요인, 철학적 신념 요인으로 구분할 수 있었으며, 부적 동기 요인의 세부 요인으로는 내용적 인식 차이 요인, 사회·문화적 요구 요인, 인지적 변화 요인, 정서적 차이 요인, 부정적 환경 요인, 과정적 보완 요인 등으로 구분할 수 있었다. 개발된 수업 구성 요인 분석틀을 바탕으로 수업을 관찰하고 교사를 면담한 결과 정적 동기 요인, 부적 동기 요인들은 수업을 구성하는 단계, 수업을 진행하는 단계, 수업 후 단계에서 모두 나타났으며, 각 요인들은 상황에 따라 부적 요인이 정적 요인으로, 정적 요인이 더 강화된 정적 요인 등으로 변화되는 것을 확인하였다. 부적 동기 요인들을 최소화하고 극복하는 것은 교사와 학생 간의 긍정적 상호 작용을 기대할 수 있으며, 수업에 대한 교사의 성취감을 증대시켜 교사의 수업 전문성 신장에 도움을 줄 수 있으며, 더 나아가 교실 수업의 어려움을 극복하는 데 시사점을 제공할 수 있다고 보여진다. The purpose of this research is to find factors that affect high school science teachers` class compositions. In this research, we developed the class composing factor analysis framework and we observed teachers` class to figure out the class composing factors. The results from this research were as follows: First, the class composing factor was classified with ``positive motive factor`` and ``negative motive factor``. It is the positive motive factor that teachers` voluntary motives operate to teacher for class compositions. It is the negative motive factor that outer demands operate to teacher for class compositions. Second, both positive and negative motive factors were shown in all the steps, which included preparing a class, progressing a class, and after a class. Also, according to the circumstances, each factor changed. Minimizing and overcoming negative motive factors will lead to positive interaction between the teacher and students. It will also increase a teachers` achievements in class and maximize the effectiveness of class. Therefore, it is expected that this will be a great help for teachers to enhance their teaching professionalism.

폴리다이아세틸렌-폴리다이메틸실록산 기반의 클로로포름 검출센서

박인성(In Sung Park),박동훈(Dong-Hoon Park),김종만(Jong-Man Kim) 한국고분자학회 2016 폴리머 Vol.40 No.5

본 연구에서는 용매변색성을 지니는 폴리다이아세틸렌(polydiacetylene, PDA)을 중합하여 이를 함유한 폴리다이메틸실록산(polydimethylsiloxane, PDMS) 기반의 필름센서를 개발하였으며 이를 이용하여 클로로포름에서의 용매변색을 확인하였다. 다이아세틸렌(diacetylene, DA) 단량체인 2-methoxyethyl pentacosa-10,12-diynoate(PCDA-EGME)를 합성하고 저온에서 254 nm UV를 조사하여 PDA를 광 중합한 후, 이를 PDMS에 내포시켜 필름 센서를 제조하였다. 필름형 센서는 적색(λmax=545 nm)을 띠고 있으며, 센서를 클로로포름에 노출시키면 황색(λmax=477 nm)으로 변하는 것을 관찰하였다. 총 19 종의 용매 중 클로로포름에서 선택적으로 변색이 발생하였으며 이를 이미지 분석을 통해 CMYK 중 yellow, magenta 값을 추출하여 차이 값을 분석하였다. In this study, we have developed a solvatochromic polydiacetylene(PDA)-embedded polydimethylsiloxane (PDMS) film-type sensor for selective colorimetric detection of chloroform. PDA-PDMS film was readily fabricated by mixing PDA which was derived from 2-methoxyethyl pentacosa-10,12-diynoate (PCDA-EGME) and PDMS precursor. The PDA embedded PDMS film displayed a red (λmax=545 nm) to yellow (λmax=477 nm) colorimetric transition upon exposure to chloroform. The film-type sensor was found to be selective for chloroform among 19 common solvents.

증례 : 호흡기 ; 양성 전이성 폐 평활근종의 자연 경과

박재만 ( Jae Man Park ),최재성 ( Jae Sung Choi ),나주옥 ( Ju Ock Na ),김용훈 ( Yong Hoon Kim ),서기현 ( Ki Hyun Seo ),오미혜 ( Mi Hye Oh ),조성식 ( Sung Shick Jou ) 대한내과학회 2011 대한내과학회지 Vol.81 No.3

폐에 발생하는 양성 전이성 근종은 과거 자궁 절제술이나 근종 절제술을 시행 받은 가임기 여성에게 호발하는 드문 질환으로 악성의 임상 특징을 가진다. 대부분 무증상이나 일부에서는 마른 기침이나 흉통, 호흡곤란 및 심한 경우 호흡 부전까지 발생하는 등 여러 가지 임상양상을 가진다. 치료는 본 질환이 여성 호르몬과 관련 있어 여성 호르몬을 소실시키는 방법을 주로 사용하고 있다. 저자들은 자궁 절제술과 근종절제술을 시행받은 기왕력이 있는 여성에서 발생한 양성 전이성 폐평활근종 각각 1예를 경험하여 문헌고찰과 함께 보고하는 바이다. Benign metastasizing pulmonary leiomyoma is a rare disease that is usually detected several years after hysterectomy or myomectomy. Recently, we experienced two cases, one with monthly chest pain and the other without symptoms, which were diagnosed with benign metastasizing leiomyoma in the lung. A 48-year-old woman who underwent hysterectomy 12 years earlier was referred to us because of multiple pulmonary nodules on chest radiography, and chest pain for 6 months. Thoracoscopic tumor excision was performed. Pathologically, she was diagnosed with benign metastasizing leiomyoma in the lung. After that, chest computed tomography showed tumors with a progressive reduction in size. The other 48-year-old woman, who had undergone myomectomy for uterine leiomyoma 8 years before, visited our hospital for evaluation of incidentally revealed bilateral multiple nodules on chest radiography. The microscopic finding of percutaneous transthoracic needle biopsy revealed a benign pulmonary metastasizing leiomyoma originating from uterine leiomyoma. Multiple nodules on chest radiography were more increased than those performed 1 year and 3 months prior to admission. However, chest X-ray showed tumors that had progressively decreased in size at 6 months after diagnosis of menopause. (Korean J Med 2011;81:387-392)

토끼의 바이러스성 출혈성 폐렴(잠정명칭) 발생

박남용,정치영,김진호,조성만,차연호,정병탁,김동성,윤지병,박진열,위성하,Park Nam-Yong,Chong Chi-young,Kim Jin-ho,Cho Sung-man,Cha Yeon-ho,Jung Byung-tack,Kim Dong-sung,Yoon Ji-byung,Park Jin-yul,Wee Sung-ha 대한수의사회 1987 대한수의사회지 Vol.23 No.9

The pathological and microbiological studies were carried out to investigate an acute, febrile, highly fetal, infectious disease of rabbits that had occurred in the Winter and in the Spring and that had begun to be reported in Korea from November, 1985. The clinical signs of this disease were characterized by high fever, lethargy, piercing shriek, convulsion, and sudden death with epistaxis, but often they were not observed. The predominant pathogical findings were severe congestion and hamorrhage in trachea, dark brown discoloration of liver by diffuse necrosis or acute viral hepatitis, and hamorrhagic damages of lung, heart, spleen, kidney, etc. The etiological agent was a small round virus, in 25-35nm in diameter and without envelope, thus looking like a picorna virus. This disease resembled what was called the 'Viral Hamorrhagic Pneumonia in Rabbits'(tentative name) that had been reported for the first time in China in 1984. It will be desirable that the disease should be renamed as the 'Viral Hemorrhagic Fever in Rabbits', the 'Acute Viral Hepatitis in Rabbits', etc. because of its charateristics and the basis of pathological findings. An inactivated vaccine is now in the process of preparation for the prophylaxis of this viral disease.

편광측정법을 이용한 광전류 센서의 온도특성

박상만(Sang-Man Park),안병립(Byeong-Lib Ahn),원우식(Woo-Sik Won),우형관(Hyeong-Gwan Woo),이성갑(Sung-Gap Lee) 대한전기학회 2008 대한전기학회 학술대회 논문집 Vol.2008 No.7

수량화 이론에 의한 복합선형구간 이미지의 안전성 영향 분석

박상명(Park Sang Myung),박채만(Park Chae Man),이병주(Lee Byung Joo),이수범(Lee Soo Beom),남궁문(Namgung Moon) 대한토목학회 2003 대한토목학회 학술대회 Vol.2003 No.10

미시적 시뮬레이션에 의한 신호운영시스템 비교분석에 관한 연구

박상명(Park Sang Myung),박채만(Park Chae Man),성수련(Sung Soo Lyeon),남궁문(Namgung Moon) 대한토목학회 2004 대한토목학회 학술대회 Vol.2004 No.10

Solution 코팅횟수에 따른 PZT(80/20)후막의 특성

박상만(Sang-man Park),이성갑(Sung-gap Lee),이영희(Young-hi Lee),배선기(Seon-gi Bae) 대한전기학회 2006 대한전기학회 학술대회 논문집 Vol.2006 No.7

PZT(80/20) powder was prepared by a sol-gel method and PZT thick films were fabricated by Ole screen-printing method on the alumina substrates. The coating and drying procedure was repeated 4 times. And then the PZT(20/80) precursor solution was spin-coated on the multilayered thick films. A concentration of a coating solution was 0.5 mol/L and the number of coating was repeated from 0 to 6. The porosity of Ole thick films was decreased with increasing the number of coatings and the PZT thick films with 6-times coated showed the dense microstructure and thickness of about 60-65 ㎛. All PZT thick films showed the typical XRD patterns of a typical perovskite polycrystalline structure. The relative dielectric constant and the dielectric loss of the PZT-6 thick film were 275 and 3.5, respectively. And the PZT-6 film shows the remanent polarization of 22.1 C/㎠ and coercive field of 13.7 ㎸/㎝.