[제2주제 발표논문] : 세법상 부동산의 평가방법에 관한 비교연구

黃鉉虎(Hyun Ho Hwang) 한국세법학회 2003 조세법연구 Vol.9 No.1

상속세 및 증여세, 양도소득세, 취득세 및 등록세, 종합토지세 및 재산세 등 과세대상이 주로 부동산인 조세에 있어서는 부동산을 일정한 기준에 의해 화폐가치로 평가한 다음 과세표준을 금액으로 표시하는 절차가 필요하다. 이러한 부동산 관련조세에 있어서 당해 부동산의 가액을 어떤 방법에 의해 얼마로 평가하는가 하는 문제는 납세자의 조세부담 또는 과세관청의 조세부과에 직결되므로 양자에게 모두 중요한 이해관계가 있는 문제이다. 일반적으로 부동산의 감정평가의 방법에 관하여는 거래사례비교법, 수익환원법, 복성식 평가법 등 3가지 방식이 있는데, 세법상 부동산의 평가방법도 위와 같은 방법과 밀접한 관련을 가지고 있으면서도 기준시가나 시가표준액 등 세법고유의 평가방법을 가지고 있다. 우리나라 세법상 부동산의 가액 평가방법을 대별하여 살펴보면, 부동산의 양도단계에서 부과되는 양도소득세의 기준시가와 실지거래가액, 부동산의 취득단계에서 부과되는 취득세 및 등록세의 시가표준액, 부동산의 무상취득에 대하여 부과되는 상속세 및 증여세의 시가와 기준시가, 부동산의 보유에 대하여 부과되는 종합토지세의 개별공시지가 및 재산세의 시가표준액 등이 대표적인 것이다. 이들 평가방법은 조세의 부과목적에 따라 개별세법에서 각각 달리 규정되어 있으므로, 위와 같은 개념은 각 법률의 과세목적에 따라 개별적, 상대적, 합목적적으로 해석되어야 한다. When we assess a real estate property in terms of inheritance tax, transfer income tax, acquisition tax, registration tax, integrated land tax, property tax, we have to evaluate the real estate by monetary price first, and then indicate the amount of tax basis by money. Since both tax burden of taxpayers and tax revenue of the nation are directly affected by the assessment method used, it is important which method to apply when a property is evaluated. Generally there are three methods to evaluate the real estate:Sales Comparison Analysis, Income Capitalization Analysis, Cost Analysis. And those methods are closely connected with the tax assesment, but somewhat different from the method of tax assessment, i.e. the Standard Value of Real Estate, the Market Price Level. The evaluating methods of real estate in our nation's tax law are generally as follows. Standard Value and Sales Price which is used in the assessment of transfering real estate. Market Price Level which is used in the assessment of acquiring real estate. Market Price and Standard Value which is used in the assessment of inheriting or receiving real estate without payment. Publicly Assessed Value of Land and Market Price Level which is used in the assessment of holding real estate. Because these evaluating methods or conceptions are prescribed differently in the separate tax law, these conceptions must be explained individually, relatively, helpfully according to the purpose of taxation in separated tax law.

모자이크전(Mosaic Warfare)에 따른 임무변수(METT-TC) 연관성에 관한 연구

황현호(Hwang hyun-ho),유재수(Yoo jae-soo) 한국콘텐츠학회 2022 한국콘텐츠학회 종합학술대회 논문집 Vol.2022 No.7

병사 병역의무의 이행 제도 변경 및 처우 현실화에 따른 역차별에 관한 연구(간부와 병사를 중심으로)

황현호(Hwang hyun-ho),유재수(Yoo jae-soo) 한국콘텐츠학회 2022 한국콘텐츠학회 종합학술대회 논문집 Vol.2022 No.7

젤 전기영동 및 액체 크로마토그래피 분리 방법을 이용하여 지방 세포로부터 분비되는 단백질들에 대한 프로테오믹스 연구 방법

황현호(Hyun-Ho Hwang),백문창(Moon-Chang Baek) 대한약학회 2011 약학회지 Vol.55 No.3

Adipocytes have been known to secrete a number of important proteins called adipokines with roles in energy metabolism, reproduction, cardiovascular function and immunity. In this study we have attempted to identify intensively secretory proteins from 3T3-L1 adipocytes. 3T3-L1 preadipocytes were differentiated into mature adipocytes and then the cells were left in serum-free medium. The supernatant was filtrated and dialyzed. Lyophilized secretome was fractionated by two different methods, 1-D SDS PAGE and RP-FPLC. The tryptic peptides from the gel slices and the FPLC fractions were analyzed by nanoLC/ESI-MS/MS. We identified a total of 303 identical proteins from two methods, 251 proteins from 1-D gel and 184 proteins from RP-FPLC. 86 of them were listed as a secretory protein Finally, we identified many known or unknown secreted proteins existed in the low level including adiponectin, angiotensinogen, bone morphogenetic protein-1 (BMP-1), macrophage migration inhibitory factor (MIF), insulin like growth factor-II (IGF-II), interleukin-6 (IL-6), follistatin-related protein-1, minecan, and resistin. The existence of some of secreted proteins has been confirmed in RNA level. This proteomic experiment is useful for the intensive screening of secretory proteins in many kinds of other cells.

디지털 포렌식 관점에서 SSD TRIM 명령의 선별적 복구

황현호 ( Hyun Ho Hwang ),박동주 ( Dong Joo Park ) 한국정보처리학회 2015 정보처리학회논문지. 컴퓨터 및 통신시스템 Vol.4 No.9

최근 보조기억장치 스토리지 시장 추세는 HDD와 SSD가 혼용되어 사용되고 있다. 미래에는 HDD보다 SSD가 보조기억장치 역할로 더욱 많이 사용될 것으로 예상되고 있다. SSD 기술이 발달하면서 이를 효율적으로 사용하기 위해 TRIM 명령기법이 나오게 되었다. TRIM 명령기법은 과거 SSD의 문제점인 Freezing 현상을 해결하기 위해 나온 명령으로 운영체제와 SSD가 협동하여 작동한다. TRIM 명령기법 은 사용자가 데이터를 삭제하였을 때 SSD 내부에서도 실제로 삭제하는 기법으로 유휴시간에 수행한다. 하지만, 디지털 포렌식 관점에서 본다면 디지털 범죄는 매년 급증하지만 데이터 미복구로 인한 검거율은 미흡하다. 본 논문에서는 기존 TRIM 명령의 장점인 안정성 (Freezing Solution)과 쓰기 속도를 최대한 지원하며 선별적으로 데이터를 관리하여 삭제하는 기법을 제안한다. 실험을 통해 기존 기법과 선별된 기법의 성능을 측정하여 검증한다. Recently, market trends of auxiliary storage device HDD and SSD are interchangeable. In the future, the SSD is expected to be used more popular than HDD as an auxiliary storage device. The TRIM command technique has been proposed and used effectively due to the development of the SSD. The TRIM command techniques can be used to solve the problem of Freezing SSD that operating system cooperates with the SSD. The TRIM command techniques are performed in the idle time of the internal SSD that are actually deleted when a user deletes the data. However, in the point of view of computer forensics, the digital crime is increasing year by year due to lack of data recovery. Thus, this rate of arrest is insufficient. In this paper, I propose a solution that selectively manages data to delete based on advantage of the stability and the write speed of the TRIM command. Through experiments, It is verified by measuring the performance of the traditional method and selected method.

상속세법상 상속재산의 평가방법과 소급감정(遡及鑑定)

황현호 ( Hyun Ho Hwang ) 법조협회 2002 法曹 Vol.51 No.6

늑골골절의 한의학적 치료에 대한 최신 연구동향: China National Knowledge Infrastructure (CNKI), PubMed를 중심으로

박은상,황현호,박기현,김호걸,임지성,강준혁,Park, Eun Sang,Hwang, Hyeon Ho,Park, Ki Hyun,Kim, Ho Geol,Im, Ji Sung,Kang, Jun Hyuk 한방재활의학과학회 2022 한방재활의학과학회지 Vol.32 No.4

Objectives The purpose of this study is to identify the latest research trends regarding the nonsurgical treatment of rib fractures and suggest the direction for future research. Methods We searched for papers published from January 1, 2015 to July 1, 2022 in PubMed and the China National Knowledge Infrastructure (CNKI) based on keywords 'rib fracture'. 'Korean medicine', 'oriental medicine', 'TCM', 'moxibustion', 'acupunture', 'cupping', 'electroacupuncture', 'pharmacopuncture', 'fire needling'. Results A total of 79 studies were searched at first research. Then the studies were screening according to criteria and Finally 20 studies were selected. The oriental medical interventions analyzed in this study were fumigation method, herbal medicine, external application, acupuncture, ointment, herb fomentation, Tending Diancibo Pu far-infrared therapy. Conclusions Various oriental medical interventions such as herbal medicine, acupuncture, fumigation, herb fomentation, ointment, and physical therapy are being studied abroad for the treatment of rib fractures. It is considered that additional research related to the nonsurgical treatment for rib fractures is needed in the future in korea.

요추 척추관 협착증의 비수술적 치료에 대한 최근 국내·외 연구 동향

김미현 ( Mi-Hyun Kim ),박은상 ( Eun-sang Park ),황현호 ( Hyeon-ho Hwang ),이여경 ( Yeo-Gyeong Lee ),송금주 ( Geum-ju Song ),권미리 ( Mi-Ri Kwon ),강준혁 ( Jun-hyuk Kang ) 한방재활의학과학회 2021 한방재활의학과학회지 Vol.31 No.3

Objectives The present study examined the recent domestic and international trends of non-surgical treatment of lumbar spinal stenosis (LSS). Methods The studies on non-surgical treatment of LSS were investigated via searching Korean web databases and PubMed. As a result, 39 studies were analyzed according to the authors, the types of study, the relationship to surgical treatment and the method of treatment. Results The first authors’ occupations were identified as 17 doctors, 12 Korean medicine doctors, six physiotherapists, three chiropractic doctors and one doctor of science. The most common type of study in Korea was the case report and most of the studies were retrospective. Overseas, there were many prospective or experimental studies including randomized controlled trials (RCT). In Korea, non-surgical treatment was performed independently of surgical treatment in most cases. Among non-surgical treatments, the most researched treatment was traditional Korean medicine (TKM), followed by injection therapy, exercise therapy, and physical therapy. Conclusions Through this review, we can determine the effectiveness of TKM and its research direction. TKM should be studied experimentally including RCT and it should be conducted not only on acupuncture, but also on other treatment methods such as acupotomy, chuna, and herbal medicine. It is also necessary to conduct studies on TKM before and after surgery to compare the effects of surgery and TKM together, as well the effects on non-surgical treatments. (J Korean Med Rehabil 2021;31(3):1-17)