주택재건축·재개발조합의 토지 취득시기에 관한 연구

서정수(Seo Jeong-Soo),서희열(Suh Hi-Youl) 한국조세연구포럼 2016 조세연구 Vol.16 No.2

현행 법인세법상 주택재건축조합과 주택재개발조합(이하 “조합”이라 한다.)에 대한 과세는 조합을 비영리법인으로 보고 일반분양용 아파트에 대한 분양수익을 수익사업으로 보아 과세를 하고 있는데, 조합이 조합원으로부터 이전받아 사업을 진행하는 토지의 취득시기를 법적인 근거없이 법인세 유권해석에 의해 조합설립인가일과 신탁등기접수일 중 빠른 날로 보도록 하고 있다. 행정법에서 학설과 판례에 의해 공용환권으로 이해되고 있는 「도시정비법」에 의해 조합은 사업종료시점에 토지를 취득하게 됨에도 불구하고 조세법에서 그 취득시기를 유권해석에 의해 사업시행초로 봄으로 인해 조합의 장부에는 토지의 가액이 사업시행초기의 시가(없는 경우 감정가액이나 개별공시지가)가 반영되게 되어 토지원가가 낮게 계상되므로 조합의 법인세부담이 늘어나게 된다. 본 연구는 조합이 조합원으로부터 이전받게 되는 토지의 취득시기에 관한 연구를 그 주제로 한다. 연구방법은 기존의 연구논문, 단행본, 판례평석, 행정법과 조세법의 대법원판례, 조세심판원의 심판결정례 등의 분석과 같은 문헌연구방법을 채택하기로 한다. 연구의 결과 사업시행기간 중에는 조합원은 조합에게 소유권의 권능 중 사용권과 수익권만 넘겨줄 뿐 처분권은 넘겨주지 않으므로 완전한 소유권을 이전시키지 않아 현행 법인세 유권해석처럼 조합설립인가일과 신탁등기접수일 중 빠른 날에 현물출자로 인한 토지의 취득이 있다고 볼 수 없음을 알 수 있다. 조합의 토지에 대한 취득시기는 법적 근거없이 운용되는 현행 국세청 행정해석에 따를 것이 아니라 공용환권의 법리에 맞게 사업시행 종료시점으로 그 취득시기를 잡아야 한다고 생각된다. 단, 토지는 집합건물의 부속토지로서의 일관된 과세가 필요한 점, 「도시정비법」에 따른 소유권이전고시일의 다음 날로 취득시기를 규정할 경우 법인세 과세소득 계산시 손익을 인식한 후 차후 토지의 원가를 반영해야 하는 불합리한 점이 발생할 수 있다는 점, 취득시기를 집합건물의 신축에 대한 「지방세법」 자체 내의 법리로 판단할 수 있는 점, 조합이 준공인가를 받으면 건축물을 사용•수익할 수 있게 된다는 점, 「도시정비법」상 재건축사업의 경우 신탁계약서에 신탁기간을 「도시정비법」의 규정에 의한 준공인가를 받는 날까지로 정하고 있고, 재건축사업으로 인하여 신축건물에 대한 사용검사 또는 준공인가가 이루어지면 신탁기간의 도래로 신탁이 종료하는 점, 준공인가는 이전고시의 절차를 개시하기 위한 적법 요건이며, 이전고시는 관리처분계획의 내용대로 실현하는 행위에 불과한 점 등에 비추어 보면 법인세와 지방세의 상호 연계성, 「지방세법」상 조합간 과세형평성 면에서 준공검사•인가시점으로 취득시기를 규정하는 것이 바람직하다고 본다. 본 연구는 조합의 토지 취득시기를 조합사업 종료시점으로 하고, 그 시점의 토지원가를 장부에 계상하여 조합의 법인세 부담액을 계산하게 되어 조합의 과세소득을 합리적으로 계산하게 되는 것에 그 공헌점이 있다. Standing corporate tax law sees housing rebuilding cooperative and housing redevelopment cooperative (hereafter referred to as “cooperative”) as non-profit entities and considers sales revenue on apartment for general sale as for-profit business for taxation. In this process, the date of land acquisition, whereupon the cooperative receives the title from its member, is taken to be the date of approval for cooperative establishment or the date of trust registration application, whichever occurs earlier; but this is based on an interpretation of corporate tax law and without legal grounds. As both academic theory and legal precedents take Urban Maintenance Act to be a case of compulsory exchange of rights, cooperatives acquire land upon the completion of project. And yet, by taking the date of land acquisition, based only on a legal interpretation, to be the beginning of project, this adds to the corporate tax law burden on the cooperative because land value is calculated as market price at the beginning of project (where this is not applicable, appraised value or publicly notified individual land price), resulting in underestimation of land costs of cooperative project. This study examines the issue of the date of land acquisition by the cooperative from its member. Research methods will be based on a survey of literature including previous papers, publications, legal precedents, supreme court cases on administrative and tax laws, rulings by tax tribunal. The study shows that the cooperative member only transfers the right to use and right to profit to the cooperative during the project period; since the right to disposal is not transferred, this does not constitute a complete transfer of title. Thus the current interpretation of corporate tax law, which considers land acquisition by in-kind investment to have taken place on the date of approval of cooperative establishment of the date of trust registration application, whichever occurs first, is inappropriate. Thus a new definition of the date of land acquisition by cooperative should not be based on the current administrative interpretation by National Tax Service without legal grounds, but rather follow the legal principle of compulsory exchange of rights and be set to the completion of project period. However, the following issues merit further consideration. First, if the date of land acquisition is set to the day after the date of title transfer notification as per Urban Maintenance Act, taxable profit calculation for corporate tax needs to take into account profit and loss when calculating the land cost, complicating calculation. Second, the date of land acquisition can be determined by the legal principle of Local Council Tax Law on the construction of collective building. Third, cooperatives, once they have attained completion authorisation, can use the building and profit from it. Fourth, under Urban Maintenance Act, the period of trust for redevelopment project is to last until the date of completion authorisation as per regulations in Urban Maintenance Act: once acceptance of work or completion authorisation is given to a new building, the trust period comes to an end. Fifth, completion authorisation is a legal requirement for commencing the process of transfer notification and notification is merely an execution of what is set out in management and disposal plan. Given these points, it is deemed appropriate to set the date of land acquisition to be the date of completion inspection and authorisation for compatibility between corporate tax and local council tax as well as for equity on taxation for cooperatives under Local Council Tax Law. This research finds its merit in facilitating a more rational calculation of taxable income for cooperatives by determining the date of land acquisition by cooperatives as the completion of cooperative project and calculating the cooperatives’ corporate tax based on the land price at the time of completion

Serial Brain MRI Findings in CNS Involvement of Familial Erythrophagocytic Lymphohistiocytosis: A Case Report

조경수,유정현,서정수,유경하,홍기숙,김학진,Cho, Kyung-Soo,Yoo, Jeong-Hyun,Suh, Jeong-Soo,Ryu, Kyung-Ha,Hong, Ki-Sook,Kim, Hak-Jin The Korean Radiological Society 2002 대한영상의학회지 Vol.46 No.3

Familial erythrophagocytic lymphohistiocytosis is a fatal early childhood disorder characterized by multiorgan lymphohistiocytic infiltration and active hemophagocytosis. Involvement of the central nervous system (CNS) is not uncommon and is characterized by rapidly progressive tissue damage affecting both the gray and white matter. We encountered a case of familial erythrophagocytic lymphohistiocytosis with CNS involvement. Initial T2-weighted MRI of the brain demonstrated high signal intensity in the right thalamus, though after chemotherapy, which led to the relief of neurologic symptoms, this disappeared. After four months, however, the patient`s neurologic symptoms recurred, and follow-up T2-weighted MR images showed high signal intensity in the thalami, basal ganglia, and cerebral and cerebellar white matter. Brain MRI is a useful imaging modality for the evaluation of CNS involvement and monitoring the response to treatment. 가족성 혈액탐식성 림프조직구증다증은 여러조혈기관에 림프조직구가 침윤하며 주로 적혈구를 탐식하는 좨?막?유아기에 발현하며 예후가 매우 불량한 좨?甄? 이 좨??중추신경계의 침범은 드물지 않고, 냅?백졀 회색좇?모두 침범하여 신경손상, 신경교종, 괴사와 탈수초화를 일으킨다. 응湄湧?경험한 중추신경계를 침범한 가족성 혈액탐식성 림프조직구증다증 1예는 T2강조영상에서 우측 시상에 고신호 병변이 있쒼?이는 화학요법 후에 신경학적 증상의 호전?함께 소실되쓴? 4개월 후 신경학적 증상을 동반하며, 시상, 대낢袖핵, 대냄?소냅?백좆?T2강조영상에서 고신호 병변들이 관찰되쓴? ?자기공명영상은 가족성 혈액탐식성 림프조직구증다증의 환자에서 중추신경계의 침범을 진단하고 치료 효갭?판정하며 재발을 발견하는 데 유용한 검사방법이다.

간경변증 환자에서 Propranolol이 식후 문맥혈류에 미치는 영향

김도영(Do Young Kim),김희진(Hee Jin Kim),문일환(Il Hwan Moon),서정수(Jeong Soo Suh),김원호(Won Ho Kim) 대한소화기학회 1994 대한소화기학회지 Vol.26 No.2

N/A Propranolol, a nonselective p-adrenergic blocker, has been shown to reduce portal pressure and the risk of variceal bleeding. It has been shown that in cirrhosis, portal pressure increases during postprandial states, caused by postprandial hyperemia, and it may be involved in in- ducing variceal bleeding. A double-blind randornized control study(crossover on 2 days apart) was designed to com- pare the effects of propranolol vs. placebo on portal flow in cirrhotic patients during fasting and after a standard liquid meal. Portal flow was measured with an Aloka SSD 650 Doppler system in 1 1 cirrhotic patients. Fasting portal flow and heart rate were obtained at baseline and 2 hours after the administration of propranolol or placebo. A standard test meal was then given, and measurements were repeated 30 minutes later. Five patients received placebo on day 1 and propranolol on day 3, whereas six patients received propranolol on day 1 and placebo on day 3. After propranolol administration, heart rate declined by 15.7%(p<0.001) and portal blood flow reduced by 17.2%(p<0.005). The postprandial portal blood flow percentage increase after the meal was similar for both placebo and propranolol. Propranolol did not blunt post- prandial hyperemia. However, whereas the absolute value of blood flow after the meal in- creased significantly in comparison with baseline in placebo-treated patients(p<0.005), this did not occur with propranolol. In conclusion, the absolute value of blood flow after a meal in propranolol-treated patients was reduced in comparison with placebo, and this action of propranolol may constitute a pro- tective effect of propranolol in portal hypertension. (Korean J Gastroenterol 1994; 26: 273 281)

심장의 우측변위를 동반한 선천성 일측폐발육 부전증(우측) 보고

이은령 ( Eun Lyoung Lee ),한경숙 ( Kyung Suk Han ),신길자 ( Gil Ja Shin ),이우형 ( Woo Hyung Lee ),서정수 ( Jeong Soo Suh ),이두연 ( Doo Yun Lee ) 대한결핵 및 호흡기학회 1985 Tuberculosis and Respiratory Diseases Vol.32 No.3

영상 유도하의 경피적 세침 흡인 생검

서정수 梨花女子大學校 醫科大學 醫科學硏究所 1995 EMJ (Ewha medical journal) Vol.18 No.4

목 적 : 경피적 세침 흡인 생검술은 인체부위 어느 병소나 안전하며 간편하게 정확한 진단을 얻을 수 있어 보편적으로시행되고 있는 진단방법이다. 이에 저자가 174예의 미세침을 이용한 영상유도하의 경피적 생검에 대하여 그 진단적 정확도와 임상적 유용성을 알아 보고자 한다. 대상 및 방법 : 투시 및 초음파 유도하에서 174예의 생검을 시행하였으며 생검의 부위로는 흉부 82예, 종격동 3예, 간 55예, 췌장 10예, 복강내 6예, 후복막강내 4예, 경부 10예, 갑상선 2예, 신장 1예, 유방 1예였다. 천자는 Westcott 검침22G와 23G를 사용하였고 생검결과는 수술, 객담검사, 다른부위의 생검결과, 그리고 환자의 임상 경과와 비교 분석하였다. 결과 : 174예의 생검중 170예(97.7%)에서 병리조직학적 진단을 내릴 수 있는 조직을 얻었다. 이들 중 127예가 악성질환 이었으며 47예가 양성질환이었다. 생검의 정확도는 악성질환에서 96%, 양성질환에서 100%였으머 간에서는100%, 전체적으로는 98%였다. 합병증은 10예(5.8%)에서 발생하였다. 기흉과 일시적인 각혈이 있었으나 심각한합병증은 없었다. Purpose : Percutaneous biopsy is the most frequent interventional radiologic procedure. Itsincreased use is related to new imaging technique facilitating needle placement, greater safety offine needle and advances in cytology. Over a period of recent 3 years, 174 cases who underwent percutaneous needle aspiration and biopsy were analyzed. Materials and Methods : 174 biopsies under fluoroscopic or ultrasonic guidance were performed. Various anatormic sites were targeted, chest 82, liver 55, neck 10, pancreas 10, intraabdominal 6, retrperitoneal 4, thyroid 2, kidney 1, breast 1. Results : Obtained cytologic specimen and tissue were diagnostic in 170 of the 174 biopsies(97.7%). 4 biopsies yielded inadequate or were composed of necrotic debris. The overall accuracy for both suspected malignant and infectious diseases were 98%. The diagnosis weremalignancy in 127 biopsies and benign disease in 47 biopsies. No complications other thanpneumothorax(7 cases ; 4.1%) and a transient hemoptysis(3 cases : 17%) was observed in 10cases(5.8%). Conclusion : The author obtained extremely high diagnostic accuracy of malignant andbeign or inflammatory lesions using percutaneous fine needle aspiration biopsy without seriouscomplirations. It is a valuabel diagnostic methd in the lesion of the body at any location.

經皮經肝 膽排液術

徐廷守 梨花女子大學校 醫科大學 醫科學硏究所 1990 EMJ (Ewha medical journal) Vol.13 No.3

Percutaneous transhepatic biliary drainage(PTBD) is an effective nonsurgical method for combined external/interal catheter decompression of obstructed extrahepatic bile ducts. In the past 41 months, 17 patients have undergone PTBD in our institution. The results were as follows : 1) The male to female ratio was 1.4 : 1, and the 7th decade was the most common. 2) The cause of obstructive jaundice included 16 malignant diseases, and 1 benign disease. Maligant disease were 6 cases of metastases, 5 cases of bile duct cancer, 3 cases of pancreas cancer, and 2 cases of GB cancer. Benign disease was 1 case of benign bile duct stricture. 3) The most common indication was palliative drainage of obstruction secondary to malignant tumor in 16 patients. 4) Decline in serum bilirubin level was found in 13 patients with the most rapid decline within first week after the procedure. 5) Complication rate of the procedure was 20%.

초음파 검사상 무증상 담석증의 발생 빈도

서정수 梨花女子大學校 醫科大學 醫科學硏究所 1991 EMJ (Ewha medical journal) Vol.14 No.3

Although cholelithiasis is a common biliary disease, it is little known about its prevalence in asymptomatic population samples. Real-time ultrasonography was done with 2639 subjects for healthy screening at Ewha Womans University Hospital. The results were as follows: 1) Among 2639 subjects, the asymptomatic cholelithiasis were found in 88 cases(3.3%). 2) The age ranged from 25 to 87 years. The highest incidence was found in 7th(36.3%) and 6th(29.5%) decades. The prevalence of the male was 3.8%, and female 2.8%. The sex ratio was 1:0.76 3) Among the 88 cases with gallstones, most of them are single in number(51.1%), and small in size(less than 1.0㎝. 55.7%).

간세포암의 간동맥색전술에 의한 치료효과

서정수,문일환 梨花女子大學校 醫科大學 醫科學硏究所 1991 EMJ (Ewha medical journal) Vol.14 No.1

With the recent advent of real time ultrasound and computed tomography. the number of hepatocellular carcinoma(HCC) diagnosed clinically is increasing. Recently hepatic transarterial chemoembolization(TAE) is a proven effective means of treating hepatocellular carcinoma whether it is operable or not. The authers analyzed the therapeutic effect of transarterial chemoembolization in 64 cases of hepatocellular carcinoma, who were diagnosed and had undergone TAE in Ewha Womans University Hospital from May 1987 to December 1990. Changes of the tumor volume were analyzed on the base of follow-up CT. arteriogram and ultrasound. Methods of TAE were the infusion of mixture of Lipiodol and Adriamycin. Mitomycin C with or without following administration of Gelfoam. The total tumor response rate for 64 cases were 87%. The tumor response rate was 100% for stage Ⅰ (n=16), 85.7% for stage Ⅱ (n=42), 66% for stage Ⅲ (n=6). The tumor response rate was 90% for noncirrhotic patients (n=20), 86.4% for cirrhotic patients(n=44). The median survival of total cases (n=64) was 7.6 months.

초음파를 이용한 한국성인의 비장측정에 관한 연구 : by the Use of Splenic Volumetric Index

서정수,이명숙 梨花女子大學校 醫科大學 醫科學硏究所 1993 EMJ (Ewha medical journal) Vol.16 No.3

Ultrasound has been found to be accurate. reliable and comfortable method in the measurement of spleen. Also ultrasound offers the rapid and simple method of estimating volumeof spleen in vivo against the computed tomography. The study was undertaken to obtain standard values of size in three dimensions and normalrange of splenic volume by the use of splenic volumetric index(SVI) in normal korean adults. The author analyzed 100 cases of abdominal ultrasonography of normal korean adults. The results were as fallows : 1) The average size of spleen in adult male was 6.85±1.31cm in breadth, 4.93±1.27cm inthickness, 6.33±1.46cm in height;in adult fermales, 6.61±1.23cm, 5.17±1.25cm, 6.33±1.42cmrespectively ; total average, 6.73±1.27cm. 5.05±1.27cm, 6.33±1.39cm, respectively. 2) The average splenic volumetric index in adult male was 8.20±3.95 : in adult females, 8.41土4.08 : total average, 8.31±4.00 : upper limit, 20.65 : lower limit 2.24 3) There were no statistical differences of SVI and size between sex and age.

대동맥박리환자에서 단순흉부촬영과 전산화단층촬영소견의 비교 : Chest Radiograph-CT Correlation

서정수 梨花女子大學校 醫科大學 醫科學硏究所 1997 EMJ (Ewha medical journal) Vol.20 No.3

Objectives : To correlate findings of chest radiograph with those of CT scan in aortic dissection. Methods : We retrospectively analyzed findings of chest radiograph and CT scan of 10 aortic dissection patients(for men and six women ; aged 51-79 years old(mean 64 years)) and correlate findings of chest radiograph with those of CT scan. Results : Chest radiograph showed abnormal findings in nine cases(90%) with widening of wuperior mediastinum in nine(90%), disparity in size of ascending and descending aorta in four (40%), change in aortic configuration between successive examination in three (30%), bilateral pleural effusion in one(10%), and cardiomegaly in five(50%). CT scan showed atherosclerotic effusion in two(20%), pericardial effusion in one(10%), and mediastinal hematoma in two(20%). All patients with widening of superior mediastinum on chest radiograph showed aneurysm of ascending aorta and/or aortic arch on CT scan. Conclusion : Chest radiograph is usually abnormal and the most common finding is wdening of superior mediastinum caused by aneurysm of ascending aorta and/or aortic arch. But normal chest radiograph may be observed in aortic dissection with mild degree aneurysm.