공식배분법을 활용한 관세평가 제4방법 적용의 개선방안

신태욱(Tae-Wook Shin) 한국관세학회 2017 관세학회지 Vol.18 No.2

The 4<SUP>th</SUP> customs valuation method is much more applied for the related transaction of multinational enterprises than other customs method. This method usually results into a big amount of duty imposition. because of the present calculation method of the ratio of the same class or kind for the usual general expenses and profit that is a main component of the 4<SUP>th</SUP> method. This study mainly tries to suggest a new method which reform this application method of a ratio of the same class or kind with the Global Formulary Apportionment. The GFA is main discussed in the area of internal revenue tax and applied in some countries, however, can be applied for the customs valuation either. The WTO customs valuation agreement is based on the Arm’s Length Principle and the GFA is based on the Unitary Taxation Principle for the MNE’s transactions. Therefore, we need to check how the GFA can harmonize with the WTO valuation agreement and the current Korea Customs Law. This study shows how an usual general expenses and profit of the 4<SUP>th</SUP> customs valuation method can be obtained and how the GFA can be harmonized with a current legal frame of the customs valuation. This reform with the GFA will give a predictability on the duty amount to a dutypayer and reduce the time and efforts of customs authority for examination of MNE transfer prices. This also can be a good measure for the MNE’s tax and duties evasion. In this regard, this study introduces a new perspective on the application of the WTO customs valuation agreement.

Text-CNN을 사용한 영화 정보 제공 챗봇 설계 및 구현

신태욱(Tae Uk Shin),차영화(Young Hwa Cha),박병준(Byung Joon Park) 대한전자공학회 2018 대한전자공학회 학술대회 Vol.2018 No.11

단기수출보험(선적후-일반수출거래 등) 개정약관에 관한 소고

안유신,신태욱 한국무역금융보험학회(구 한국무역보험학회) 2015 무역보험연구 Vol.16 No.3

단기수출보험은 우리나라 무역보험 지원실적의 88%를 차지하고, 동 보험 약관은 모든 한국무역보험공사 약관의 모태를 이룬다는 점에서 그 중요성을 지니고 있는데, 최근 2015.7.17.일자로 동 약관이 상법 보험편과 약관의 규제에 관한 법률을 수용하여 큰 폭으로 개정되었다. 주요 개정사항을 살펴보면, 보험계약 해지관련 기준을 구체화하고(약관 제8조, 제18조), 손실방지 경감의무 이행에 따른 비용보전 범위를 확대하였으며(약관 제14조), 보험자의 약관 교부 및 설명의무를 신설하고 위반시 보험계약자에 대한 보호규정을 반영하였으며(약관 제15조의 2), 보험료 환급 기준을 보험계약자에게 보다 유리하도록 개정하였으며(약관 제20조), 사고발생 통지, 보험금 청구 및 보험금 지급과 관련한 제출서류를 약관상 명시하였으며(약관 제21조, 제22조, 제24조), 보험금 청구권 및 보험료반환청구권의 소멸시효를 신설하였다(약관 제22조의 2). 따라서, 약관이 전반적으로 보험계약자에게 유리하도록 개정하였을 뿐만 아니라 운영의 투명성도 한층 제고되었다고 판단된다. 다만, 추후 약관개정시에는 보험계약자의 손실방지 경감의무 이행비용 부담에 대해서는 유럽 Atradius 약관을 참조하여 채권액에 따른 비례배분과 행정비용의 부담을 명확하게 정리할 필요가 있어 보이며, 보험자의 약관교부 및 설명의무에 대해서는 실무적 번거로움과 불편함을 감안해야 할 필요가 있어 보이며, 환급보험료에 대해서는 그 이자율을 명시할 필요가 있다고 보이고, 보상 관련 서류 명시에 대해서는 기업보험인 단기수출보험에서는 홈페이지 또는 보험금 청구양식에 기재하는 것으로 충분하다고 판단되며, 보험금 청구권 소멸시효에 대해서는 일본 NEXI 약관을 참고하여 담보위험과 사고발생통지 유무 등 다양한 경우를 감안하여 기산점을 명시하여 보험계약자의 편의를 도모할 필요가 있다고 보인다. The Short-term Credit Insurance of K-sure offers 88% of K-sure’s insured amounts and its General Terms and Conditions are important providing a solid foundation for all other policy terms of K-sure’s products. Recently on July 17, 2015, the policy terms of Short-term Credit Insurance have been revised a lot reflecting those of Korean commercial law and the policy terms regulation law. The K-sure’s policy terms amendment specifies the standards of exemption from liability (Article 8, 18), expands the range of cost maintenance due to loss protection and mitigation of duty (Article 14), sets up the insurer’s responsibility to issue and explain the policy terms, and establishes protection provisions for policyholder in case of violation (Article 15(2)). Payment of premium becomes more advantageous to policyholder (Article 20). Documents relating to a duty to report upon claims, an insurance claim and a claim settlement have been specified (Article 21, 22, 24). Extinctive prescription of insurance claim and refund request has been made which is more favorable to the policyholder and it also improves the transparency of management. However, it seems to be improved by referring to the terms of Atradius regarding to loss protection, mitigation of duty and execution cost to clarify proportional allotment according to claim amount and administrative costs. It also seems that K-sure needs to take discomfort and cumbersome into consideration when explaining the policy terms to the policyholder. Stating the interest rate of return premium is also necessary. Listing the documents of compensation of Short-term credit insurance online or as an insurance claim form seems sufficient. Referring to the terms of NEXI about extinctive prescription of insurance claim and taking all variables into account -such as perils covered and a duty to report upon accident–to clarify the starting point of reckoning is needed to provide every convenience to the policyholder.

강우시 불포화 토사사면의 간극수압 변화 특성

심태섭,김선학,신태욱,이광모 朝鮮大學校 建設技術硏究所 2004 建設技術硏究 Vol.24 No.2

This study manufactured model slope in soil. When it is rainfall. It experimented weathered granite soil to be distributed in korea mostly as dividing into two soil sample SP, SM, Moreover, inclination of slope(1:1~1:2) and rainfall strength (50~150mm/hr) divided into five step and it observed seepage behavior of slope according to inclination of slope and rainfall strength. It has manufactured six pore water pressure cells in the lower end of model soil box for measuring pore water pressure to be most important factor of slope failure and analyzed change of pore water pressure according to location of slope when rainfall is continued. Change of saturation depth according to experiment condition is measured through the whole soil box by eyes. In result, in case of being in different rainfall strength in sample inclination. The higher rainfall strength rises, The faster seepage of rain progresses. If angle become gentle from 1:1 to 1:2, The seepage velocity increase, too. If compared theoretical number to calculate by ◁수식 삽입▷ (원문을 참조하세요), that Lumb propose with seepage depth to be measured through indoor model test. As a result, Seepage velocity to measure actually is faster than seepage velocity by formula for Lumb to propose If angle become steep, If shows a tendency for pore water pressure to increase in slope angle from 1:22 to 1:1.5. But in angle from 1:1.5 to 1:1, If angle become steep, It shows a tendency for pore water pressure to decrease gradually as standardizing slope angle 1:1.5, According to rainfall strength increases from 50mm/hr to 150mm/hr. Pore water pressure increases in proportion to rainfall strength.es with the much increase of the pore water pressure.

조영 증강 후 FLAIR 영상에 대한 유용성 평가

손춘달,송은순,신태욱,김선혜 대한자기공명기술학회 2014 대한자기공명기술학회지 Vol.24 No.-

목 적 : T1 조영제는 mol 농도의 희석 정도에 따라 특정 시점에서 최대의 신호 강도를 나타내며 특정 Sequence에 따라 신호 강도가 다양하게 나타난다. 따라서 본 연구는 Brain metastasis 환자를 대상으로 조영 증강 전, 후 FLAIR 영상에서 조영 증강 여부의 유용성을 알아보고자 하였다. 대상 및 방법 : 2013년 9월 10일부터 2014년 2월 10일까지 본원을 내원한 Brain metastasis 환자분 중 20명(남자 9명, 여자11명)을 대상으로 하였으며, 장비는 SIEMENS Verio 3.0T, 12channel Head coil을 사용하였다. 조영 전 3D FLAIR 영상과 조영 증강 후 3D T1 SPACE 영상, 조영 증강 후 10분 지연 3D FLAIR 영상을 획득하였다. FLAIR영상의 영상 변수는 TR:9000ms, TE:411ms, TI:2500ms, Matrix:256×256, Slice thickness:1mm, NEX:1, FOV:250×250, Scan time:5분3초로 검사하였다. 영상의 정량적 분석은 조영 증강 후 3D FLAIR 영상, 조영 증강 후 3D T1 SPACE 영상에서 Hyper intensity를 보이는 Lesion부위에 ROI를 설정하여 측정하였고 SNR, CNR 값을 비교 분석하였다. 측정된 값을 통계학적 분석인 Paried T-test STATA 10.0을 사용하여 유의성을 검증하였다. 결 과 : 정량적 분석 결과 조영 전 3D FLAIR 영상과, 조영 증강 후 3D T1 SPACE 영상, 조영 증강 후 3D FLAIR 영상에서 평균 SNR값은 각 114.67, 55.51, 116.3으로 나타났으며 동일한 영상에서 평균 CNR값은 각 33.37, 262.24, 75.35 등으로 나타났다. 육안으로도 조영 증강 후 3D FLAIR 영상에서 Lesion부위의 대조도 차이를 확인할 수 있었다. Bone metastasis 환자군에서 조영 전 3D FLAIR 영상에서의 평균 CNR값은 54.3, 조영 증강 후 3D FLAIR 영상의 평균 CNR값은 59로 나타났으며, Parenchyma metastasis 환자군에서 조영 전 3D FLAIR 영상에서의 평균 CNR값은 35.98, 조영 증강 후 3D FLAIR 영상의 평균 CNR값은 98.49로 나타났다. Paried T-test를 통해 유의성을 검증한 결과 CNR값은 조영 전 3D FLAIR영상, 조영 증강 후 3D T1 SPACE, 조영 증강 후 3D FLAIR 세 그룹 간에 모두 유의 하였다(P<0.008). 결 론 : MRI 조영제는 mol 농도가 희석되는 10분 영상에서 최대 신호를 나타낸다. 본 연구에서 조영 전 3D FLAIR 영상에서 보이지 않는 Lesion이 10분 지연 영상인 조영 증강 후 3D FLAIR영상에서 발견할 수 있었고 Brain Bone metastasis 환자군 보다는 Brain Parenchyma metastasis에서 큰 CNR 차이가 발견되었다. 따라서 조영 증강 후 3D T1 SPACE, 조영 증강 후 3D FLAIR 영상을 Brain Parenchyma metastasis에서 적용함으로서 Lesion Detection에 도움이 될 것으로 사료된다.

3T MR Spine 검사 시 Spine Coil과 Body Matri x coil의 조합에 의한 Image Quali ty 향상과 유용성에 대한 고찰

손춘달,이관선,신태욱,박종각,지희근,정병삼,송은순,박선정,하병훈 대한자기공명기술학회 2012 대한자기공명기술학회지 Vol.22 No.-

성토재하에 따른 연약지반의 거동양상

심태섭,김선학,신태욱,성경화 朝鮮大學校 建設技術硏究所 2003 建設技術硏究 Vol.23 No.1

In this study, the behavior analysis of the soft ground is carried out by CRISP 4.02, finite element program using Modified Cam-Clay Model. The used values of the initial parameters were assumed rationally to represent the initial conditions of the ground. In order to analyze the behavior aspect of the soft ground, theory formula, field measure data, and finite element analysis were respectively compared. The result of the present finite element analysis were overestimated in comparison with field measure data. However, field measure data was overestimated in comparison with FEM concerning excess pore water pressure because of the efficiency degree of drain materials and decrease of permeability in the process of consolidation. Both the results of FEM and estimated values by hyperbolic mode1 were overestimated in comparison with field measure, data concerning settlement after three step embankment, but the results of FEM in comparison with estimated values by hyperbolic model were closer field measure data. Therefore, FEM under the careful laboratory tests is recommended as a future research concerning behavior aspect soft ground.

수열법에 의한 ZnO 나노 분말 합성 및 졸의 분산특성

정정환,이종균,신태욱,이승호,백운규 한국공업화학회 2007 한국공업화학회 연구논문 초록집 Vol.2007 No.-

集中降雨時 無限斜面의 剪斷强度特性에 關한 實驗的 硏究

심태섭,김선학,신태욱,최용준 朝鮮大學校 建設技術硏究所 2004 建設技術硏究 Vol.24 No.2

Granite weathered soil obtained from the cutting slope is divided into two sample materials of SM and SP on the basis of the Unified Soil Classification System (USCS), manufactured the model slope consisting of these, and the pore water pressure and the depth of seepage according to the inclination of the slope and the precipitation strength are measured. From the result of the experiment, the pore water pressure is increased in proportion to the precipitation strength, which is proportionally increased to the inclination of the slope and tends to be decreased when it meets the steep slope of more than 1:1.5. The speed of seepage to the slope in accordance with the precipitation is turned out fast when the inclination of the slope is gentle; according to the result of the Lumbs suggested formula, the actual speed of seepage is faster than the theoretical speed. The shear strength within the slope is decreased as the precipitation strength increases, and since it shows the minimum value at the inclination of the slope in 1:1.5, it can be said that the shear strength declines due to the' increase of the pore water pressure within the slope. Also the slope consisting of SP is faster in the seepage compared to that of SM: and the likelihood of the slope failure is a lot bigger as the shear strength greatly declines with the much increase of the pore water pressure.

조영제 양에 따른 경정맥 Contrast Enhanced MR Angiography에서 화질에 미치는 영향

정병삼,손춘달,지희근,이관선,신태욱,박종각,이광헌,사정호 대한자기공명기술학회 2010 대한자기공명기술학회지 Vol.20 No.-