감염병 재난대응 공동주거 계획지침 개발을 위한 선행연구 분석

박은총(Park, Eunchong),김미경(Kim, Mikyung) 한국생활과학회 2021 한국생활과학회 학술대회 Vol.2021 No.11

실시간 모션캡처를 사용한 VR 원격 교육시스템

하은총(Eunchong Ha),최권택(Kwon-Taeg Choi),유선진(Sunjin Yu) 한국정보기술학회 2022 한국정보기술학회논문지 Vol.20 No.1

The virtual training system is different from the existing real training system in that there is no time and space limitation. Recently, real-time motion capture has been used in virtual training to stimulate multiple senses of the user and expand the immersive feeling. However, most virtual reality simulation programs are mostly focused on one-person VR personal training. The importance of non-face-to-face remote collaboration education technology is increasing due to the COVID-19 situation all over the world, and various companies are trying to develop VR / AR real-life content-based remote collaboration systems. Therefore, in this paper, we provide a remote education system that utilizes real-time motion capture so that multiple sensory experiences and non-face-to-face remote education can proceed at the same time. In addition, we produced this system with manufacturing remote learning content and conducted various remote communication education for skilled and unskilled people who could not experience it in the simulation of the existing manufacturing industry.

실시간 객체추적을 위한 적응적 컬러히스토그램 필터 FPGA 가속기 구현

이은총(Eunchong Lee),이상설(Sang-Seol Lee),장성준(Sung-Joon Jang) 대한전자공학회 2018 대한전자공학회 학술대회 Vol.2018 No.6

건축적 가구(Furnitecture) 사례 분석을 통한 모빌리티(Mobility) 개념의 적용 특성

박은총(Park, Eunchong),한승주(Han, Seungju),김미경(Kim, Mikyung) 한국생활과학회 2022 한국생활과학회 학술대회 Vol.2022 No.5

제어 가능한 한국어 자연어 생성 모델

김은총(Kim Eunchong),정민수(Jung Minsu Jeon),전현규(Jeon Heonku),정윤경(Cheong Youngyung) 한국정보과학회 2021 한국정보과학회 학술발표논문집 Vol.2021 No.6

모델 학습 기능을 가진 실시간 객체추적 가속기 FPGA 구현

이은총(Eunchong Lee),이용석(Yong-Seok Lee),이상설(Sang-Seol Lee),장성준(Sung-Joon Jang),최병호(Byeong Ho Choi) 대한전자공학회 2018 대한전자공학회 학술대회 Vol.2018 No.11

Support Vector Machine과 Gradient Boosting Machine 기반의 풍력발전량 예측 알고리즘 개발과 전력거래소 풍력발전량 예측 대회를 통한 알고리즘 성능 검증

박은총(Eunchong Park),김수연(Sooyeon Kim),손승우(Seungwoo Son),박서영(Seoyoung Park),이두희(Duehee Lee) 대한전기학회 2019 전기학회논문지 Vol.68 No.12

We propose a new method that improves the prediction accuracy of wind power generation by using two machine learning algorithms, support vector machine (SVM) and gradient boosting machine (GBM). We participate in the wind power forecasting competition held by KPX to verify the performance. First, we construct individual models in parallel using the data only at the corresponding target time since the data quality of weather data decreases as the target time increases. Second, we use the ensemble method by using two machine learning algorithms, SVM and GBM. Third, we extend the wind power generation data by interpolation to reduce the variation and estimate actual wind power generation. Fourth, we reconstruct the extended wind power generation data to prevent from converging to the average value and. We describe characteristics of stepwise model and present each result with normalized mean absolute error.

발도르프유아교육기관에서의 자유놀이 지원과 효과에 대한 교사의 인식

서은총(Eunchong Seo),윤선영(Sunyoung Yoon),오윤정(Yoonjung Oh) 한국질적탐구학회 2020 질적탐구 Vol.6 No.1

본 연구의 목적은 ‘유아중심·놀이중심’으로 자유놀이를 지원하는 방법의 가능성을 제시하는 것으로, 2019년 5월부터 8월까지 한국과 독일의 발도르프유아교육기관에서 근무하는 7명의 교사를 대상으로 인터뷰와 현장관찰을 실시하였다. 연구문제는 발도르프 유아교육기관의 교사는 자유놀이의 의미를 어떻게 인식하고 있으며, 자유놀이를 어떻게 지원하고 있는지, 그리고 자유놀이 지원효과를 무엇이라고 인식하고 있는 지다. 수집된 자료는 질적 연구방법 분석절차에 따라 총 11개의 주제가 도출되었다. 교사는 자유놀이를 종합선물세트, 존재의 의미, 모험으로 인식하고 있었다. 자유놀이 지원방법에서, 교사는 무엇이든, 무엇으로든 가능한 놀이환경, 놀이를 열어주는 관계형성, 최소한의 개입, 넓은 마음, 들숨-날숨의 리듬이 있는 여유로운 생활을 제공하고 다양한 모습의 지원군, 모범적인 생활작업가로서의 역할을 하고 있었다. 교사는 자유놀이의 효과를 진짜 자유로운 어린이, 중심을 잡아가는 자유로운 교사가 되는 것이라고 인식하였다. The purpose of this study was to present the possibility of supporting free play in ‘children-oriented and play-oriented ways. Seven teachers who worked at the Waldorf early childhood education institutions in Korea and Germany participated for interview and field observation from May to August 2019. The question of research is how teachers in the Waldorf early childhood education institutions perceive the meaning of free play, how they support free play, and what the effects of free play support are they perceived? A total of 11 topics were derived, through the analysis procedure of the qualitative research method. The teachers recognized free play as a comprehensive gift set, meaning of existence, and adventure. In the free play support method, teachers are providing a play environment that can accept anything, the relationship to open the chances of play, the minimum intervention, the generous mind, and the relaxed life with the rhythm of the inhalation-exhalation. They are also playing a role as the support group of various profiles and worker living an exemplary life. The teachers recognized the effects of free play as a way of being a truly free children and taking the center presence as free teachers.

키넥트 카메라를 이용한 인터랙티브 콘텐츠 시스템

하은총(Eunchong Ha),유선진(Sunjin Yu) 한국정보기술학회 2020 한국정보기술학회논문지 Vol.18 No.7

Recently, in the media art field where technology and art are converged, various contents interacting with works and audiences have appeared. This paper introduces the interactive contents system using the Kinect camera applied to the work ‘To young youth Padam! Padam! Padam!’. The Kinect camera used in the system detects the location of heads of audience entering the exhibition hall for viewing. The distance between the audience and the Kinect is measured with the detection data obtained by the Kinect camera, and the distance value is transmitted to the Unity program to transmit various video and sound effects to the beam project and woofer speaker according to the distance. When a audience approaches the exhibition hall, three videos that are organically aligned with the keyword ‘pumping’ are displayed sequentially to visually deliver the contents. In addition, the thrilling sound effects such as heart sounds are maximized through the woofer speaker to convey meaning to the audience in audible form. In this paper, the artistic meaning of the interactive contents system using the Kinect camera used in this work is discussed and the technical system is proposed.

외국법인 고정사업장 과세 관련 쟁점에 대한 소고

이은총(Eunchong Lee) 한국국제조세협회 2018 조세학술논집 Vol.34 No.2

최근 과세실무상 외국법인들의 국내 고정사업장이 성립되었다는 전제로 법인세 및 부가가치세, 가산세를 일시에 과세하려는 시도가 증가하고 있으며, 이는 다국적 기업의 조세회피를 규제하려는 OECD의 입장에 발맞추어 과세관청이 보다 적극적으로 과세권 행사에 힘쓰고 있기 때문인 것으로 보인다. 이에 외국법인 고정사업장의 성립이 인정된 단계에서 실무상 빈번하게 문제되는 쟁점들을 정리할 필요가 있어 보인다. 먼저 법인세법상 소득의 원천과 조세조약상 소득의 고정사업장 귀속은 서로 구별되는 개념으로서 고정사업장이 국내에서 직접 수행한 사업으로 인한 소득만이 고정사업장의 과세소득을 구성하는 것으로 해석하여야 할 것이며, 마찬가지로 고정사업장이 존재한다는 이유만으로 해당 사업장을 외국법인과 국내 거래상대방간에 이루어진 모든 거래의 당사자로 보거나 이른바 유기적 결합론을 곧바로 적용하여 국외에서 제공된 역무까지 부가가치세를 과세하는 것은 타당하지 않아 보인다. 한편 국제거래의 정상가격 산정에 대하여 과세관청이 증명책임을 부담하는 것이 원칙인 점 등을 고려하면, 고정사업장 귀속소득 또한 원칙적으로 법률요건분류설에 따라 과세관청에서 주장․입증하도록 하는 것이 바람직하다. 마지막으로 외국법인의 거래상대방 입장에서는 외국법인의 고정사업장 성립 여부를 쉽게 판단하기 어려운바, 다른 특별한 사정이 없는 경우라면, 가산세와 관련하여 그 의무해태를 탓할 수 없는 정당한 사유를 넓게 해석할 필요가 있고, 마찬가지로 조세범죄의 고의 또한 신중히 판단할 필요성이 있다. Recently, in taxation practice, there has been an increasing trend to assess corporate income tax (CIT), value-added tax (VAT), and additional tax based on the premise that a domestic permanent establishment (PE) of foreign corporation has been established. This seems to be due to the fact that the Korean tax authority, the National Tax Service (NTS), is trying to exercise more aggressive taxation rights in line with the efforts made by the OECD to regulate the tax avoidance of multinational corporations. In this regard, it is necessary to sort out the issues that are frequently encountered in practice. Even if a PE of a foreign corporation exists, since the source of income under the Corporate Income Tax Law and the income attributable to the PE under the relevant double tax treaty are independent concepts, it is appropriate to only attribute income to the PE that is related to the business directly performed by the PE in Korea. Furthermore, solely based on the fact that a foreign corporation has established a PE in Korea, it is difficult to conclude that all transactions are subject to VAT in Korea based on the premise that the fixed place of business is a party to all transactions between the foreign corporation and its domestic counter parties. On the other hand, as long as the NTS bears the burden of proof with respect to the calculation of the arm’s length price under the International Tax Coordination Law, the burden of proof in relation to attribution of income to a PE should also be borne by the NTS in principle. In addition, from the perspective of a transacting party of a foreign corporation, it is difficult to determine whether the foreign corporation has established a PE in Korea. Therefore, even if there is a future tax assessment based on the establishment of a PE in Korea, unless there are other special circumstances, a justifiable cause should be broadly interpreted in order to minimize transacting parties from becoming subject to penalties. In addition, it is desirable to operate the taxation practice to determine intent in a narrow manner in relation to tax offenses.