토지 과세평가의 수평적 형평성에 관한 연구

양지원,유선종 한국세무학회 2016 세무학 연구 Vol.33 No.2

This study conducted the empirical analysis of sales price and publicly announced land prices used as the basic data on the standard of assessment such as land-property tax, acquisition tax, inheritance tax, gift tax, transfer income tax and the like. And then it attempted to examine whether fair tax assessment was conducted to secure horizontal equity and to elicit significant implications based on it. In the research method, it attempted to grasp the level of assessment through the assessment ratio by ratio analysis and to test the presence or absence of horizontal equity on the basis of indicators such as COD(Coefficient Of Dispersion) and COV(Coefficient Of Variation). Results of analysis showed that tax assessment was conducted within 65% relative to the market value on the basis of the whole region but there was a difference in the level of assessment according to regions, the situation of use and the level of taxation value. Results of testing equity by the COD indicator showed that there was inequity in relation to the region with the high rate of rise in land price, the situations of use such as ‘forest land’ and ‘special land, land for public use and the like’, and the low level of taxation value ranging from ‘less than 1,000won’ to ‘1,000won〜2,000won’. This study has its significance in that it attempted to raise the accuracy of analysis through the process of selecting data differentiated from previous and in that it attempted to elicit more detailed results through analysis by region, by the situation of use and by the level of taxation value, and also policy implications necessary to provide a clue for fair taxation based on it. 본 연구에서는 토지분 재산세, 취득세, 상속세, 증여세, 양도소득세 등의 과세표준 기초자료로 활용되고 있는 개별공시지가와 거래사례가격을 대상으로 실증분석을 실시하여 수평적 형평성을 확보한 공정한 과세평가가 이루어지고 있는지 검토하고, 이를 토대로 유의미한 시사점을 도출해내고자 하였다. 연구방법은 비율분석에 의하며, 과세평가율을 통하여 평가수준을 파악하고 COD(Coefficient Of Dispersion) 및 COV(Coefficient Of Variation) 지표를 기준으로 수평적 형평성 여부를 검증하였다. 분석 결과, 전체 지역을 기준으로 시장가치 대비 65% 내외 수준에서 과세평가가 이루어지고 있으나 지역별 및 이용상황별, 과세가치 수준별 결과에서는 평가수준에 차이가 존재하고 있는 것으로 나타났다. COD 지표에 의한 형평성 검증 결과에서는 일부 지가상승이 높은 지역, 이용상황 중 ‘임야’와 ‘특수토지, 공공용지 등’, 그리고 ‘1천원 미만’과 ‘1천원~2천원 미만’의 낮은 과세가치 수준에서 불형평성이 존재하고 있는 것으로 나타났다. 본 연구는 선행연구와 차별성 있는 자료의 선정과정을 통하여 분석의 정확성을 높이려고 한 점, 그리고 지역별, 이용상황별, 과세가치 수준별 분석을 통하여 보다 상세한 결과를 도출하고 이를 토대로 공평과세의 단초 제공에 필요한 정책적 함의를 도출하고자 한 점에서 의의가 있다.

Synthesis of 3,3"-bicarbazole derivatives host material for high-efficiency blue phosphorescent organic light emitting diodes

양지원,이준엽 한국고분자학회 2015 한국고분자학회 학술대회 연구논문 초록집 Vol.2015 No.10

위성탑재 초분광 센서를 이용한 이산화황 칼럼농도 산출을 위한 차등흡수분광법과 주성분분석방법 기반 하이브리드 알고리즘의 개발 및 성능 평가

양지원,이한림,홍현기,정욱교,김준,Can Li,Nickolay A.Krotkov 한국기상학회 2019 한국기상학회 학술대회 논문집 Vol.2019 No.05

기독교 배타성을 비평하는 세상 문화에 대응하는 설교 방법 연구 : 팀 켈러의 “6가지 실천 원리”를 중심으로

양지원 개혁주의설교학회 2023 더 프리칭 Vol.5 No.-

절대진리를 부정하는 포스트모더니즘 시대에 기독교는 심각한 도전을 받고 있다. 이 땅에 절대진리는 존재할 수 없기 때문에 기독교는 거짓이라는 공격을 받는다. 이러한 영향에도 불구하 고 복음 전도를 계속 행했을 때에 사람들은 이해할 수 없다는 듯, 답답하다는 듯한 반응들을 나 타낸다. 경제적으로 풍요로워 더 이상 신의 존재에 의지하고자 하는 마음이 사라지고, 교만이 마 음을 채워가는 시대, 눈에 보이지 않는 여러 문화들의 영향 속에서 교회와 기독교는 풀어야 할 큰 문제들을 만나게 된다. 본 연구에서는 여러 문제들 가운데서 특별히 기독교의 배타성에 대한 비판 문제를 다루고자 한다. 종교, 문화적으로 자유로워진 이 시대에 유독 기독교에 대해서만 비 판적인 시각으로 지적하는 문제에 대해 살펴보려 한다. 종교다원주의 시대에 “왜 기독교만 유일 한 구원의 길인가”, “왜 예수 그리스도만이 구원의 길인가”, “왜 다른 종교들을 인정하지 않는 가” 등과 같은 기독교의 배타성에 대해 많은 비판을 받고 있다. 이 문제에 대해서 먼저 기독교 배타성의 문제를 이해하고, 이러한 문화의 영향을 받은 청중들을 향해 어떻게 설교를 제시할 것 인지에 대해 현대 설교에서 문화적 접근방법으로 탁월한 설교가로 인정받고 있는 팀 켈러 목사의 문화에 다가가기에 관한 6가지 실천 원리들을 적용하여 설교 개요를 작성해 보기로 한다. In the postmodern era that denies absolute truth, Christianity is facing a serious challenge. Because absolute truth cannot exist on this earth, Christianity is attacked as false. When we continue to preach the gospel despite such influence, people react as if they do not understand or are frustrated. In an age where the desire to rely on the existence of God has disappeared due to economic abundance and pride fills the heart, the church and Christianity face big problems that need to be solved under the influence of various invisible cultures. In this study, among other issues, I would like to specifically address criticism of the exclusivity of Christianity. In this era of religious and cultural freedom, I would like to look at the issues that are pointed out with a particularly critical eye on Christianity. In the age of religious pluralism, there is a lot of criticism about the exclusivity of Christianity, such as “Why is Christianity the only way to salvation?”, “Why is Jesus Christ the only way to salvation?”, and “Why does it not recognize other religions?” Regarding this issue, we will first understand the problem of Christian exclusivity, and then write a sermon outline by applying Tim Keller's six practical principles on reaching out to culture on how to present a sermon to an audience influenced by this culture. do.

돈키호테의 삶

양지원 한국생물공학회 2014 BT NEWS Vol.21 No.1

수근관증후군 수술 전후 임상증상과 전기생리학적 검사소견의 변화: 25손을 대상으로 한 예비연구

양지원,성영희,박기형,이영배,신동진,박현미 대한임상신경생리학회 2014 Annals of Clinical Neurophysiology Vol.16 No.1

Background: Electrophysiological study has been known as a useful method to evaluate the therapeutic effect of operationin idiopathic carpal tunnel syndrome (CTS). The purpose of this study was to evaluate the clinical and electrophysiologicalchanges after carpal tunnel release (CTR) compared to the preoperative results. Methods: We analyzed the changesof nerve conduction study (NCS) before and after minimal open carpal tunnel release in 18 patients (25 hands) withCTS. Follow-up study was performed over 6 months after operation. Results: Clinical improvement was seen inall cases after CTR. In contrast, electrophysiological improvement was various depending on the parameters; the meanmedian sensory latency and nerve conduction velocity (NCV) improved significantly (p = 0.001). The mean medianmotor latency also improved, but NCV and compound muscle action potential (CMAP) amplitude did not change. Theextent of improvement was evident in moderate CTS, but not in severe CTS. Conclusions: In this preliminarystudy, all subjects who underwent CTR achieved a clinical relief along with a significant improvement ofelectrophysiological parameters such as median sensory latency, sensory NCV and median distal motor latency. AfterCTR, a number of cases with mild to moderate CTS showed a prominent improvement of clinical and electrophysiologicalparameters, while fewer improvements were seen in severe CTS, although it did not reach the statistical significance. (Korean J Clin Neurophysiol 2014;16:21-26)

장비고장을 고려하는 생산라인에서의 HPP 시뮬레이션 분석

양지원 대한산업공학회 2015 대한산업공학회 춘계학술대회논문집 Vol.2015 No.4

위성탑재 초분광 센서를 이용한 이산화황 산출 알고리즘들의 성능 비교: 차등흡수분광법과 주성분분석방법

양지원,이한림,홍현기,정욱교 대한환경공학회 2017 대한환경공학회 학술발표논문집 Vol.2017 No.11

Yield stress behavior of ternary colloidal suspensions with secondary phases containing water-soluble polymers

양지원,김지은,곽채수,박현수,임세형,유승영,이주형 한국공업화학회 2020 한국공업화학회 연구논문 초록집 Vol.2020 No.-

Capillary suspensions are ternary solid-liquid-liquid systems produced via the addition of a small amount of secondary fluid to the bulk fluid that contained the dispersed solid particles. The secondary fluid could exert strong capillary forces between the particles and dramatically change the rheological properties of the suspension. So far, research has focused on capillary suspensions that consist of additive-free fluids, whereas capillary suspensions with additives, particularly those of large molecular weight that are highly relevant for industrial purposes, have been relatively less studied. Here, we present our systematic study on the properties of capillary suspensions with secondary phases containing a variety of water-soluble polymers.

Synthesis of 3,3-bicarbazole derivatives with different functional groups as the host material for blue phosphorescent organic light emitting diodes

양지원,이준엽 한국공업화학회 2015 한국공업화학회 연구논문 초록집 Vol.2015 No.0

We successfully synthesized two 3,3-bicarbazole derivatives with different functional moieties as host material for blue phosphorescent organic light emitting diodes. Although the two 3,3-bicarbazole moiety derived compounds showed same color coordinates of (0.19, 0.40), the current density of a single charge device was measured differently. The hole transport characters of two materials were similar because of the same HOMO localization in the bicarbazole moiety. But the electron transport characters of that were dissimilar due to the LUMO localization in different functional groups. In addition, the lifetime of two host material devices doped with Ir(dbi)3 showed significant distinction. The glass transition temperatures was above 100°C and the maximum quantum efficiency was 22.1%.