http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
최원두,심충진,이윤보 한국세무학회 2009 세무와 회계저널 Vol.10 No.2
Small and micro businesses are very limited in scale and having full-time employees of less than 10. Given the circumstances, this study intends to come up with a proposed improvement for the penalty tax system being applied to the defaults in fulfilling tax liabilities. Major improvement measures proposed are as follows: Firstly, it would be desirable to set up single penalty tax rate having a certain limit applicable to all unpaid taxes regardless of whether they are caused by a failure to file, incorrect filing or late payment. According to the Shoup report Japan came up with as a theoretical ground for the penalty tax, penalty tax continues to accrue until the total amount of the penalty tax reaches 30% of the original tax amount. Secondly, modified filing and overdue filing should be evolved into a system that provides more opportunities for those who failed to file within the prescribed time. Except to the extent that incorrect filing or failure to file have been committed with the expectation that the tax authorities would change or determine the taxable amount, exemption of penalty taxes be granted any time to all cases of such incorrect filing and/or failure to file. Thirdly, imposition of the penalty tax constitutes a restriction on citizen’s property right and the justifiable grounds to impose it should be regulated by the law in accordance with the principle of “no taxation without legal basis” The penalty tax rate applicable to the failure to provide supporting evidences with the filing should be reduced down to 1% or removed. Penalty tax for the failure to use business accounts should be abolished gradually and, if maintained, better be transformed into a system whereby tax benefits including tax credit be granted for those who comply rather than imposing penalty taxes to those who fail. Fifthly, in view of the regulation that makes it obligatory to use and issue legal receipts and the fact that any violation of this is subjected to sanctions including penalty taxes, issuance of legal receipts is expected to become generalized and it could be considered that the ceiling amount of each such receipt be raised or the system abolished. At any rate, the limit of penalty taxes applicable to the small and micro businesses should be differentiated considering realities. 소상공인은 소기업 중 상시근로자 10인 미만의 사업자로서 영세하다. 따라서, 본 연구는 소상공인의 납세협력의무 불이행에 따른 가산세제도의 개선방안을 제시하는데 있다. 주요 개선방안은 다음과 같다. 첫째, 무신고가산세 및 과소신고가산세와 납부불성실가산세는 개별적인 규정 보다는 하나의 가산세로서 일정한 가산세율의 정한데 한도를 두어야 할 것이다. 일본이 가산세의 이론적 근거로 제시한 “Shoup”보고서에 의하면 그 가산세 총액이 본세의 30%에 달할 때까지 가산하는 방법이 될 수 있다. 둘째, 수정신고와 기한 후 신고는 잘못된 신고 또는 신고의 기회를 일실한 자에 대하여 신고의 기회를 더 넓히는 제도로 발전시켜야 한다. 따라서 과세권자가 경정 또는 과세표준결정을 할 것이라는 것을 미리 알고 한 경우를 제외하고는 언제든지 과소신고․무신고가산세의 감면 혜택을 주어야 할 것이다. 셋째, 가산세 부과여부를 결정할 정당한 사유는 국민의 재산권에 대한 제한으로서 조세법률주의에 의하여 법률로 규정하여야 할 것이며, 증빙불비가산세율을 1% 수준으로 낮추던지 아예 폐지하는 것이 바람직하다. 사업용계좌 미사용가산세는 점진적으로 폐지하여야 할 것이며 만약 이 제도가 계속 유지된다면, 가산세부과를 할 것이 아니라 반대로 이를 이행하는 자는 세액공제 등의 세제혜택을 부과하는 등의 제도로 전환하는 것이 바람직하다. 다섯째, 법정영수증의 사용 및 발급의무화 등의 규정을 두고 있어 이를 위반 했을 경우 가산세 등 제재가 따르기 때문에 법정영수증 발급이 보편화 될 것이라 판단되므로 법정영수증의 건당 사용금액을 상향조정하던지 아니면 이를 폐지하는 것도 고려해 볼 수 있으며 소상공인에 대하여는 가산세 한도를 현실에 맞게 차별화 하여야 할 것이다.
철도차량 설계를 위한 A16005 알루미늄 판재의 마찰교반용접(FSW)과 MIG 용접부의 피로 특성 비교 연구
최원두,고준빈,구기영,Choi, Won-Doo,Ko, Jun-Bin,Gu, Gi-Yong 한국생산제조학회 2010 한국생산제조학회지 Vol.25 No.5
Friction stir welding results in low distortion and high joint strength compared with other welding procedures, and is able to join all aluminium alloys that are not considered as virtually weldable with classical liquid state techniques. The comparative study on high cycle fatigue properties between A16005-T6 friction stir welds and MIG weld joints have been performed and fracture mechanisms for the fatigue specimens were investigated. Although mechanical properties are lower than the corresponding base material, FSW joints of A16005-T6 become higher at tensile and fatigue strength in comparison with the traditional fusion weld(MIG). The fracture surfaces of FSW and MIG fatigue specimens cleary show different aspects of the fracture morphology. MIG weldments were characterized by voids and cleavage(brittle fracture) but FSW specimens showed the presence of ductile fracture surface.
A6061-T6과 A5052-H32재의 이종 마찰교반용접시 핀 형상이 기계적 강도에 미치는 영향에 관한 연구
박희상,최원두,고준빈,이영호,신기석,김인철,최만용,Park, Hee-Sang,Choi, Won-Doo,Ko, Jun-Bin,Lee, Young-Ho,Shin, Ki-Seok,Kim, In-Chul,Choi, Man-Yong 한국생산제조학회 2009 한국생산제조학회지 Vol.25 No.4
Friction stir welding is a relatively new solid state joining process. A6061-T6 and A5052-H32 aluminium alloy has gathered wide acceptance in the fabrication of light weight structures requiring a high strength to weight ratio and good corrosion resistance. This friction stir process uses a non-consumable tool to generate frictional heat in the abutting surfaces. The welding parameters such as tool rotational speed, welding speed, etc., and tool pin profile play a major role in deciding FSP zone formation in A6061-T6 and A5052-H32 aluminium alloy. Three different tool pin profiles have been used to fabricate the dissimilar butt joints. The formation of friction stir processed zone has been analysed macroscopically. Tensile properties of the joints have been evaluated and correlated with the friction stir processed zone formation.
알루미늄 합금의 겹치기 마찰교반용접시 프로브 형상과 판재 위치가 기계적 강도에 미치는 영향에 관한 연구
박희상,최원두,고준빈,최만용 한국공작기계학회 2009 한국공작기계학회 춘계학술대회논문집 Vol.2009 No.-
Unlike the existing melting welding process, Friction Stir Welding(FSW) is an environmental-friendly solid phase welding process that is used for welding light metals such as aluminium alloys, which exhibits less deformation by thermal stress, and does not generate toxic gases. This paper performed lap joint welding for aluminium alloy through friction stir welding process. During the welding process by using a threaded cylindrical probe tool, defects occurred on the welding surface in respect to the rotating direction of the tool.
A6061-T6과 A5052-H32재의 이종 마찰교반용접시 핀 형상이 기계적 강도에 미치는 영향에 관한 연구
박희상,최원두,고준빈,이영호,신기석,김인철,최만용 한국생산제조학회 2009 한국생산제조학회지 Vol.16 No.3
Friction stir welding is a relatively new solid state joining process. A6061-T6 and A5052-H32 aluminium alloy has gathered wide acceptance in the fabrication of light weight structures requiring a high strength to weight ratio and good corrosion resistance. This friction stir process uses a non-consumable tool to generate frictional heat in the abutting surfaces. The welding parameters such as tool rotational speed, welding speed, etc., and tool pin profile play a major role in deciding FSP zone formation in A6061-T6 and A5052-H32 aluminium alloy. Three different tool pin profiles have been used to fabricate the dissimilar butt joints. The formation of friction stir processed zone has been analysed macroscopically. Tensile properties of the joints have been evaluated and correlated with the friction stir processed zone formation.