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대체단백질식품(식물성 대체육, 배양육, 식용곤충) 국내외 시장 현황 및 연구
조창준(Changjun Cho),임혜원(Hyewon Lim),김보성(Bosung Kim),정희원(Heewon Jung),박성권(Sungkwon Park) 한국축산식품학회 2022 Food and Life Vol.2022 No.1
As the global population increases and issues regarding health, environment, and animal welfare emerge, interest in alternative proteins is rising along with the emphasis on sustainability and food security in agriculture and livestock. Based on protein sources, alternative proteins can be divided into plant-based meat, animal cell-cultured meat, and edible insect. Alternative meat market will keep growing and accounting for 11% of the total protein food market by 2035. America has the largest share in the alternative protein market. Many food companies and startups are developing and distributing alternative proteins in Korea which is ranked 38th. Among them, plant based meat shows advantages in terms of production cost and safety verification, but may present some issues that include anti-nutrients and allergens. Animal-derived cell cultured meat can best mimic traditional meat products, but may have concerns for food safety and high production cost. In order to shift from traditional animal based meat production into extraction-, fermentation-, or culture-based alternative protein manufacturing system, it is necessary to understand the origins, pros and cons, and the current status of research and market for better forecast their future promises and challenges.
지방세법상 법인지방소득세의 외국납부세액공제시 과세표준 산정에 관한 연구
조창준(Cho, Chang-Jun) 한국조세법학회 2020 조세논총 Vol.5 No.3
지방세법은 2014.1.1. 법률 제12153호로 개정되면서 내국법인의 각 사업연도의 소득에 대한 법인지방소득세의 과세표준을 법인세법 제13조에 따라 계산한 금액으로 규정(구 지방세법 제103조의19)하였고, 구 지방세법 제103조의19는 지방세법이 2019.12.31. 법률 제16855호로 개정되면서 현행 지방세법 제103조의19는 법인지방소득세의 과세표준은 법인세의 과세표준과 동일한 금액으로 한다고 규정하였으나, 지방세특례제한법은 개인지방소득세에 대한 세액공제 감면 규정만 신설하고 법인지방소득세에 대한 세액공제 감면 규정을 별도로 두고 있지 않아 법인지방소득세에 외국납부세액공제가 적용되지 않게 됨으로써 이중과세 방지의 취지가 흔들리게 되었고 내국법인의 조세부담이 늘어나는 결과가 초래되었다. 최근 법인지방소득세와 관련하여 논란이 되는 사례(최근 대법원 2020.4.9. 선고 2020두30399 판결, 대법원 2020.3.12. 선고 2019두58698 판결 및 대법원 2018.10.25. 선고 2018두50000 판결)에서는 내국법인이 간접외국납부세액에 관하여 세액공제 방법을 선택하였으나 외국법인세액의 공제 규정 등이 없는 이상 이를 익금에 포함시킬 수 없다고 봄이 상당하므로 간접외국납부세액을 익금으로 불산입하여 법인지방소득세의 과세표준을 산정하는 것이 타당하다고 판시하고 있다. 이에 본 연구에서는 지방세법상 외국납부세액공제와 관련하여 법인지방소득세에 발생하는 불합리성을 분석하여 그 개선방안을 제시하고자 한다. 그러므로 법인지방소득세의 외국납부세액 공제에 대한 개선의 필요성과 그 방안을 분석하기 위해서는 외국납부세액공제 제도 전반을 살필 필요가 있으므로, 본고에서는 법인지방소득세 외국납부세액공제 제도의 일반, 외국납부세액공제 관련 외국제도, 최근 법인지방소득세와 관련하여 나타난 판결 등을 살펴보고 이를 해결하기 위한 입법사항을 제시하고자 한다. The Local Tax Act was amended to subparagraph 12153 of the Act 2014 and defined the standard for taxation of legal and local income taxes on income in each business year as calculated under Article 13 of the Income Tax Act (Article 103-19 of the Local Tax Act), and the Restriction of Special Local Taxation Act only newly established a tax deduction for individual local income taxes and does not provide a separate provision for tax deduction and reduction for legal and exemption for income taxes. In the recent controversial case regarding the income tax on legal and admini- strative capital (the Supreme Court’s 2020.4.9. Sentencing 2020Du30399, the Supreme Court’s 2020. 3 12. Sentencing 2019Du58698 and the Supreme Court’s 2018.10.25. Sentencing 2018 Du50000), a domestic corporation chose the tax deduction method for indirect foreign taxes, but it cannot be included in the pension unless there is a deduction provision for foreign corporate taxes. In this study, we would like to analyze the irrationality that occurs in the income tax for legal and social security in relation to the deduction of foreign payment tax under the Local Tax Act and suggest a plan for improvement. Therefore, to analyze the need for improvement in the deduction of foreign payment tax for legal and regional income tax, and to analyze its methods, we would like to examine the overall foreign payment tax deduction system, foreign system related to foreign payment tax deduction, and recent rulings related to legal and indirect income tax and present legislation to resolve them.
중세 극장건축의 공간유형에 관한 연구 : 만시옹과 패이전트를 중심으로 Focused on the Pageant and Mansion
박창준,김성환,조대원,박동국,임종엽 대한건축학회 2001 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.21 No.2
The study examines the space composition and character of Mediaeval Theater of the middle ages focused on the theory of typology and interpreter in the european traditional classic theater. Contemporary multi purpose theater and public space is considered as a symbolic representation of the mediaeval theater's organization. In the historical theory, theater was a common tool and best system in reflecting people's live. This role of mediaeval theater as life cycle and new style of theater permanent design has get its value with the population increase and the urban centralization of the city and urban common sense. This study attempts to revaluate the need of space typology in modern society through a critical review of theater and its use as a open space. design.