REITs 제도의 도입에 관한 연구

안상인 한국산업경제학회 2000 산업경제연구 Vol.13 No.5

부동산세제의 개편에 따른 과세개선방안

안상인 대한경영교육학회 2007 경영교육저널 Vol.12 No.-

참여정부가 들어서면서 부동산 가격이 급등함에 따라 정부는 여러 가지 부동산 가격안정정책을 내어 놓았다. 참여정부가 발표한 부동산정책의 핵심은 부동산세제를 대폭 강화한 것으로 부동산세제의 개편을 통해 투기를 억제하고 부동산 가격을 안정시키는데 어느 정도는 기여하였으나 세금의 인상에 초점을 맞추다 보니 그에 따른 부작용도 있는 실정이다. 새롭게 개편된 세제는 과거와는 크게 다른 획기적인 조치로서 기존의 제도에 익숙한 납세자에게 혼란과 과중한 세부담의 우려를 낳고 있다. 따라서 본 연구는 참여정부가 들어선 이후 각종 부동산대책 중에서 새롭게 도입된 부동산세제의 흐름과 현황을 살펴보고 개선방안을 제시하고자 한다. 부동산가격공시제도의 도입과 실거래가 신고제도, 종합부동산세의 도입을 중심으로 부동산세제의 현황을 파악하여 개편된 세제가 부동산시장에 미치는 영향을 분석하고 개선방안을 제시함으로써 세금의 인상에 따른 조세저항을 극복하고 건전한 부동산투자여건을 조성하기 위한 기틀을 마련하고자 한다. The present government has introduced several policies to keep real estate prices stable which have been rising sharply since it got power. The main idea of the real estate policies which the government has introduced is strengthen real estate taxation which has more or less contributed to controlling speculation and keeping real estate prices stable. But focusing on imposing heavy taxes has led to some side effects. The newly changed taxation is viewed as a revolutionary measure but it may also cause confusion and heavy tax burden to tax payers who are used to the old system. Accordingly, the purpose of this study is to examine the course and the current condition of the newly introduced real estate taxation among the various real estate measures after the inauguration of the present government and to introduce ways to improve taxation. After the current condition of real estate taxation focusing on the introduction of the systems of official announcement of real estate prices, registration of the real price and consolidated taxation has been studied and the real estate market has been analyzed, ways to improve taxation are suggested. Therefore, they will serve as a foundation to foster sound environments for investing in real estate through overcoming the resistance to tax payment due to the increased taxes.

부동산투자회사(REITs) 활성화를 위한 과세방안에 관한 연구

안상인,조군제 대한경영학회 2004 大韓經營學會誌 Vol.17 No.3

The Real Estate Investment Trusts(REITs) is a form of an indirect investment organization Which professionally invests in real estate with funds from a large number of investors through stock issues. Korea's Real Estate Investment Trusts is divided into the general REITs and CR(Corporate Restructuring) REITs. The general REITs is strongly characterized as an indirect investment in real estate funded by a large number of investors. On the other hand, the CR REITs puts its priority in supporting the restructuring of corporations through purchasing of corporate estates and promptly making use of them. Both systems show various differences in nature. At present, the establishment of the general REITs does not exist here in korea. There are some establishments of certified CR REITs which are traded in the stock exchange. Unlike the general REITs, the CR REITs receives a large benefit in taxes and, thereby, have high earning rates. Because of these reasons fund collecting has become easier and some trusts have been established. For a successful REITs system, not only should the activities of the CR REITs in dealing with real estate form restructuring be vigorous but the activities of the general REITs in investing in general real estate should also be vigorous. To vitalize the general REITs' activities, there should be at least minimal tax benefits which are the same as the CR REITs. Through this type of activity, we can make healthy use of business in real estate usage and transactions. The Real Estate Investment Trusts(REITs) is a form of an indirect investment organization Which professionally invests in real estate with funds from a large number of investors through stock issues. Korea's Real Estate Investment Trusts is divided into the general REITs and CR(Corporate Restructuring) REITs. The general REITs is strongly characterized as an indirect investment in real estate funded by a large number of investors. On the other hand, the CR REITs puts its priority in supporting the restructuring of corporations through purchasing of corporate estates and promptly making use of them. Both systems show various differences in nature. At present, the establishment of the general REITs does not exist here in korea. There are some establishments of certified CR REITs which are traded in the stock exchange. Unlike the general REITs, the CR REITs receives a large benefit in taxes and, thereby, have high earning rates. Because of these reasons fund collecting has become easier and some trusts have been established. For a successful REITs system, not only should the activities of the CR REITs in dealing with real estate form restructuring be vigorous but the activities of the general REITs in investing in general real estate should also be vigorous. To vitalize the general REITs' activities, there should be at least minimal tax benefits which are the same as the CR REITs. Through this type of activity, we can make healthy use of business in real estate usage and transactions.

金融持株會社制度의 도입에 관한 연구

안상인 한국산업경제학회 2000 산업경제연구 Vol.13 No.6-2

환경회계정보의 공시에 관한 연구

안상인 한국산업경제학회 2000 산업경제연구 Vol.13 No.1

多元的 技法에 의한 綜合金融會社의 企業信用評價制度

현영하,조군제,안상인 昌原大學校 産業經濟硏究所 1996 産經硏究 Vol.13 No.-

The motive of this study stemmed from two recent events : (1) The first event was to create merchant banks(merchant banking corporations)system out of all non-main stream banking operations, consolidating existing merchant banks and all investment & finance corporations during the period of 1970 throughout 1996. (2) During the same period it has been found that there has been and unprecedented insolvency experience for the merchant banking industry. Therefore this paper consists of five chapters, including this chapter of 1) the motive and scope of the study, 2) an analysis of current status of the merchant banking industry, 3) issues on present credit screening by the merchant banking industry, 4) a suggestion for Korean merchant banks on firms' credit screening by a variety of evaluation techniques found in literature, 5) conclusion and further studies.

부동산투자회사 활성화를 위한 제도개선방안- 설립사례분석을 중심으로 -

안상인 ( Ahn Sang In ) 한국부동산학회 2004 不動産學報 Vol.22 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES Korean government offered new commodities for the capital market to assist the national economy and the problems of real estate in a realistic method. To reduce risks, the government also introduced the REITs〈Real Estate Investment Trusts), the system’s foundation in the United States, which has been in effect since July of 2001. The Korean REITs are divided into two parts : the general REITs which allow unlimited investment in all sectors of real estate ; and Corporate Restructuring (CR) REITs which limit investments of real estate from the restructuring of corporations. After the implementation of the REITs, the establishment of CR REITs has been active and new companies are being pursued. There has not been any establishments of the general REITs. Accordingly, the purpose of this study is to analyze the problems of the current REITs system and to sublate the current system which leans only on establishment of CR REITs. (2) RESEARCH METHOD By distinguishing the general REITs and CR REITs of the Korean REITs system, this study will compare them and analyze the establishment cases. It will also determine the current point of the general REITs reasons for the establishment failures and results of the establishment cases. (3) RESEARCH RESULTS Compared to the CR REITs, the general REITs have failed in public participation due to problems with establishment, property operations, and the tax system. 2. RESULTS First, for a successful REITs system, not only should the CR REITs, which applies to the real estate from restructuring of corporations, but, also, the general REITs, which invests in real estate, must be vitalized. Second, for the vitality of the general REITs, there must be alleviations and improvements in the establishment system, property operation system, and others. There must also be a measure taken for establishment capital amount, company establishment methods, company establishment forms, development businesses, loans, and so on. Third, in relation to the tax system, the tax system of the general REITs should be the same as that of the CR REITs.

횡적, 수직적 조절을 동반한 골격성 II급 부정교합자의 심미적인 미소를 고려한 교정치료 치험례

안상인(Sang In An),김정훈(Jung Hoon Kim),이지연(Ji-Yeon Lee) 연세대학교 치과대학 두개안면기형연구소 2017 연세임상교정 Vol.24 No.2

전체적인 얼굴매력도 평가에 있어서 미소 시 모습은 측모 및 정모에 비하여 더욱 중요한 역할을 한다.1,2 따라서 치과 교정의는 교정 치료 시 미소 심미를 개선하기 위해 노력해야 한다. 본 증례에서는 하악이 후방위치하고 비심미적인 미소를 동반한 골격성 II급 부정교합 환자에서 미소를 고려한 진단을 바탕으로 적절한 협측 회랑을 형성하기 위해 상·하악궁의 좁은 형태를 개선하고, 심미적인 미소선을 형성하기 위해 상악 전치부의 정출 및 하악 전치부의 순수한 압하를 시행하였으며, 상악 구치부의 최대한의 후방이동으로 구치부 교합을 이상적으로 회복하여, II급 부정교합의 악화 없이 안정적이고 심미적인 치료 결과를 얻었기에 이를 소개하고자 한다. In evaluation of overall facial attractiveness, the smile image plays a more important role than profile and fullface image.1,2 So orthodontists should make an effort to improve the smile image in orthodontic treatment. The patient of this case was a 22-year-old female and diagnosed as skeletal Class II malocclusion with retrognathic mandible and non-aesthetic smile. To form appropriate buccal corridors, the narrow maxillary and mandibular arch expansion was performed. To form an aesthetic smile arc, maxillary incisors were extruded and the mandibular incisors were purely intruded. Posterior occlusion was restored ideally with distal movement of the maxillary posterior. Stable and aesthetic treatment results were obtained without worsening retrognathic profile.

금융업 회계에 관한 연구

안상인(Ahn Sang-In) 한국국제회계학회 1999 국제회계연구 Vol.1 No.-

부동산가격공시 및 실거래가 신고에 따른 과세방안

안상인(Ahn Sang In) 한국부동산학회 2006 不動産學報 Vol.27 No.-

  1. CONTENTS<BR>  (1) RESEARCH OBJECTIVES<BR>  The new system of the declared value of real estate has been introduced in 2005 and real price report of real estate has been required in 2006. Real estate taxes will be imposed based on real price report. So due to such new systems, taxes related to real estate are expected to increase dramatically. Therefore, the purpose of this thesis is to study ways to improve taxation according to the declared value of real estate and real price report.<BR>  (2) RESEARCH METHOD<BR>  Studying the declared value of real estate which is used as a standard of real estate appraisal for taxation. Problems and ways to improve taxation are presented after reviewing the introduction of the real price report system and the present taxation condition<BR>  (3) RESEARCH RESULTS<BR>  Taxes related to real estate such as acqusition tax, property tax, and transfer tax are expected to increase dramatically due to such new systems. Taxation through the declared value of real estate and real price report other than the standard value based on current price and the standard price which is previously used as a standard of real estate appraisal for taxation should not only cause heavy tax burden but also weaken real estate trade.<BR>  2. RESULTS<BR>  Because the new taxation system may reduce trade for a actual demand and cause heavy tax burden, flexible taxation system considering the condition of regions is required.