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오윤택,정규언 韓國公認會計士會 2001 회계·세무와 감사 연구 Vol.37 No.-
본 연구에서는 연결납세제도의 도입타당성과 구체적인 도입방안 및 연결납세의 사례를 검토하였다. 연결납세제도는 조세 중립성 향상, 과세 공평성 증가, 조세회피 가능성이 있는 관련회사간 거래 영향의 제거, 연결회계제도를 강화 수단, 조직구조 선택에 융통성과 탄력성 부여, 기업의 대외 경쟁력 강화 등의 장점이 있다. 반면에 조세수입의 감소, 제도의 복잡성으로 인한 조세입법․조세행정 비용의 증가, 세제의 효율성 감소 등의 단점이 있다. 최근 이우택 교수(2000C)는 우리나라 기업들의 소유와 경영의 미분리, 그룹기업들의 지분율 축소왜곡 관행, 지주회사제도의 미발달, 입법부나 행정부의 전문성 부족 등을 이유로 연결납세제도에 대하여 부정적인 견해를 제시하였다. 그러나 소유와 경영이 분리되어 있지 아니하여도 연결납세제도의 도입으로 인한 조세 중립성 향상의 이점을 충분히 누릴 수 있으며, 연결납세제도의 도입으로 상호 지분관계를 실질에 따라 분명히 할 수 있는 동기가 되며, 지주회사제도가 더 빨리 발전할 수 있다. 그리고 입법부나 행정부의 전문성 부족은 연결납세제도를 준비하는 과정에서 보완해야 할 점이지 그로 인하여 연결납세제도의 도입을 한동안 원천적으로 불가능하게 만들 요인으로 보기는 어렵다. 연결납세제도의 구체적인 도입방안을 검토한 결론은 다음과 같다. 첫째, 연결납세제도의 유형은 선택은 연결납세형이 더 나을 것으로 판단되다. 둘째, 연결납세 대상 자회사의 지분비율은 80% 기준을 적용하는 것이 좋을 것으로 생각된다. 셋째, 연결납세의 대상이 되는 기업집단의 연결납세 강제성 여부는 임의 선택하도록 하는 것이 타당할 것이다. 그러나 연결납세를 선택한 기업집단의 소속 자회사는 모두 연결납세에 가입하도록 강제하는 방안이 바람직하다고 본다. 넷째, 연결납세액을 집단내 회사간에 배분하는 문제는 일정한 배부기준을 제시하고 그 중 하나를 선택하도록 규정하고, 각 사가 실제로 부담한 세액이 신고한 배부기준에 따라 계산한 금액과 차이가 있는 경우 그 차액을 자본출자 또는 배당으로 처리하도록 하는 것이 좋겠다. 다섯째, 연결납세적용의 계속성 여부는 연결대상 구성회사의 개별적인 탈퇴를 금지하고, 연결납세를 선택한 그룹의 연결정지 및 취소에 대해서도 엄격하게 규제할 필요가 있다고 생각한다. 여섯째, 상계처리되는 결손금의 범위에 대해서는 연결납세신고 전 개별기업에서 발생한 결손금은 원칙적으로 연결후 연결납세 소득에서 상계할 수 없도록 해야 할 것이나, 특정한 이월결손금은 연결후 당해 회사에서 발생된 과세소득의 범위내에서 상계를 허용하는 것이 합리적이라고 판단된다. This article is intended to study the needs for introducing a consolidated tax return system (CTRS) in Korea and the factors to be considered in designing the CRTS and drafting the relevant tax laws for implementation. Woo T. Lee (2000C) has represented his negative opinion on implementing the CTRS in the near future because of a lack of separation in ownership and management, under-reporting of subsidiaries equity ratio, undeveloped holding companies, and tax officers' lack of necessary knowledge and skill on the CTRS. But we are of opinion that a lack of separation in ownership and management of a company does not necessarily diminish the benefits expected to flow from the inducement of the CTRS. This is because the introduction of the appropriate CTRS can motivate companies to represent the real equity ratio of the parent company in its subsidiaries and also expedite the development in using/conducting business via holding company structure. Moreover, we believe officers' lack of skill and knowledge about the CTRS can be overcome by proper and timely training and education before the actual implementation of the CTRS. Therefore, most of the concerns raised by opponents of the CTRS cannot be viewed as critical factors that should prevent the implementation of the CTRS in Korea. The conclusion of our study can be summarized as follows. On the model of the CTRS, the consolidation model is recommended. And we recommend that a subsidiary whose equity is owned 80 percent or more by the parent company can qualify for the CTRS. We believe it would be better to allow the group companies to elect the application of the CTRS at their own discretion. However, once group companies elect the CTRS, all of the members in the group should be compulsorily required to join in the CTRS. It is recommended that the tax law enumerates several criteria for allocation and allow the group company to choose a criterion for its own allocation of the consolidated tax liability. The difference between the allocated tax liability and the tax liability calculated based on individual company's tax base can be accounted for as either capital contribution or dividends. It is recommended that once a group elects the CTRS method it should be applied on a continuous basis. Cancellation or suspension of the application of the CTRS should be strictly controlled and limited. In principle, losses incurred before electing/joining the consolidated tax returns should not be allowed to offset against the profits generated after electing/joining the consolidated tax return. However, it may be necessary to allow exceptions for certain losses.
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좌측 공간으로의 불빛 자극이 편측무시의 감소에 미치는 영향 : 단일사례연구
오윤택,김문정,장기연 대한작업치료학회 1997 대한작업치료학회지 Vol.5 No.1
Unilateral neglect has been the most considerable problem that affects the functional prognosis of CVA patients. The approaches to this symptom are both remedial and compensatory approach. Remedial approach is more valuable method than compensatory approach in terms of reducing the unilateral neglect originally. One of the method of remedial approach is controlled sensory stimulation. The purpose of this study was to investigate the effects of left visual stimuli for reducing the severity of unilateral neglect. The subject was a 40-year-old male patient who had left unilateral neglect. We have put blinking light in the left space of the patient while he performed the line bisection test before and after the stimulation. As a result, the stimulation was not distinctively effective to release the neglect. For further study. it is considered that the environment when stimulating, the strength and duration of stimulation must be controlled.
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오윤택,구애련,정보인,이충휘 대한작업치료학회 2000 대한작업치료학회지 Vol.8 No.1
The purpose of this study were to investigate the independent ADL (Activities of Daily Living) level of elderly people using a questionnaire made up of a mobility scale, two basic ADL measurement tools, and an instrumental ADL measurement tool, and to differentiate between the levels according to various performance environments. The subjects were elderly people (over 60 years) who live in Wonju City (pop.240,000). A survey tool made up of 110 items was used for this study and the quiestionnaire was completed by 7 investigators who interviewed the respondents at gatherings for the elderly. The results were analyzed according to gender, 3 age groups (60-69, 70-75, and over 76), comfortable position preference (floor sitting or chair sitting), and housing type (detached house or apartment) by non parametric statistics, Kruskal-Wallis and Mann-Whitney U tests. The results were as follows: 1. According to age group, basic ADL dependence level was not significantly different in ‘cleaning house’, ‘travelling’, ‘street crossing’, ‘hospital visiting’, and ‘walking around’. Women were more significantly dependent than men in instrumental ADL: ‘going to the post office’, ‘driving’, and ‘street crossing’, but without significant difference of dependence level in basic ADL. 2. According to position pattern, dependence level was not significantly different for ‘face washing’, ‘hair washing’ or ‘foot washing’. At rest, people sitting on the floor were more dependent in instrumental ADL items only for ‘shopping’ and ‘attending religious services’. People living in detached houses reported significantly more difficulty using the toilet than those in apratments. 3. The most sensitive items for evaluating functional independence of the elderly were: ‘using the telephone’, ‘face washing’, ‘hair washing’, ‘foot washing’, and ‘bottle opening’ in basic ADL, and ‘hospital visiting’, ‘travelling’, and ‘street crossing’ in instrumental ADL. The Cronbach α value of mobility, basic ADL, instrumental ADL were 0.87, 0.86, and 0.91, respectively. To evaluate the ADL of old age, we have to use evaluation tools suitable to the Korean culture. The most useful items were ‘telephone use’, ‘face washing’, ‘hair washing’, ‘foot washing’, ‘bottle opening’ in basic ADL, and ‘hospital visiting’, ‘travelling’, and ‘street crossing’ in instrumental ADL. Especially, instrumental ADL is more valuable than basic ADL in evaluating old age. It is more important in evaluating the practical aspects of life in old age to consider housing and living patterns because there are some ADL items which are affected by comfortable sitting preference and housing style.
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SMDS 망과 LAN의 효율적인 상호접속을 위한 프로토콜
오윤택,한치문,박성한 대한전자공학회 1995 전자공학회논문지-A Vol.32 No.8
For the efficient interconnection between SMDS and LAN, an interconnection protocol architecture in the router is proposed in this paper. A control method of xongestion which is produced by this interconnection of SMDS and LAN is also proposed. Especially, the SIP level 3 of SMDS is devided into CS-SIP3 sublayer and CLNAP sublayer in order to circumvent the problems which are producted by the protocol difference of two networks and to consider the interconnection with B-ISDN in the future. In this way, the interconnection of SMDS and LAN is transparentlly achieved through CLNAP layer, and the interconnection protocol architecture becomes simple. To test the performance of the router, amodel of interconnection protocol which is proposed by this paper is simulated using sliding window flow control. The simulation results show that the throughput of router is increased. The packet delay and the rate of packet discard are also decreased.
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