現行 稅法上 更正請求制度에 관한 硏究

정지선,박정우,육윤복 한국기업법학회 2004 企業法硏究 Vol.16 No.-

Texes are imposed through formation and decision of tax payment. There are government imposition way and self-assessment way on the decision method of tax payment, and most taxes are confirmed by self-assessment way because exuviating in traditional decision method in modern taxes. Tax payment by self-assessment system is primary decision method of the tax payer because he knows his assessment well, and reserve decision right of taxation government office to secondary or complemental position. These tax payment system by self-assessment is accepted in the U.S.A. traditionally, and say that is own imposition system in meaning that tax payment establishes oneself standard of assessment and amount of a tax. It is most situation, indeed, taking tax payment by self-assessment way individual income tax, corporate income tax, education tax, traffic tax and etc, in Korean tax system. These self-assessment system can be thought that is suitable to tax payment usage which is democratic because it establishes own tax amount, but when tax return is reported overmuch by mistake of statute etc, it creates the problem to relieve very hardly. So, when taxpayer files overpaid taxes or littleness deficit amount of money, we introduced the claim system for reassessment since 1995 to correct this in case do. This claim system for reassessment has various kinds of problems because the enforcement time is short up to now and the research is not gone abuzz. Therefore, this research examines problems of current the claim system for reassessment and compares with foreign tax laws and groped the improvement way. The improvement ways of current claim system for reassessment are as following if they list important things. First, it is problems about extension of claim period for reassessment. Current claim period for reassessment is that is within 2 years from the date the return was filed in general claim for reassessment's case, and in the case of claim for reassessment by after flare reason arrive within 2 months from a day that reason happens. This can be thought that the period is insufficient in right relief because correspond to short term. Therefore, in general claim for reassessment's case, the period must be extended within 5 years from the date the return was filed, and must be extended within 6 months from a day that reason happens encountering in the claim for reassessment by reason that is after flare. Second, it is problem about unclearable nature of reason in the claim for reassessment by reason that is after flare. Currently, in the case of the claim for reassessment by reason after flare, a analytic part that become an issue is when it cancels contract by inevitable reason, whether correspond to the reassessment claim's subject, and when it correspond to the reassessment claim's subject, inevitable reason usually intends cancellation of sum, that is deciding each differently about the reassessment claim's target in reason after flare time at time of cancellation of sum in case of transfer income tax, gift tax and acquisition tax. Third, it is problem by pleading not guilty of reassessment claim system in local tax law. Current local tax is recognizing right redress through correction report, application and so on. But the claim system for reassessment is not recognized by local tax. As such result, when taxpayer overpays local taxes through mistake, the method of the right relief is blocked effectively in that case and is implying various kinds irrational standpoint being real condition. Therefore, local tax law have to introduce not only general claim system for reassessment but also reassessment claim system by reason after flare as soon as possible.

동영상에서 배경프레임을 이용한 차량 프레임 검출

정지문,남석우 남서울대학교 공학연구센터 1999 공학연구 Vol.1 No.-

As the result of recent rapid development of multimedia technology, video database system to retrieve video data efficiently seems to be core technology field. This paper describes an efficient automatic frame detection and location method for content based retrieval of video. Frame extraction part consists of incoming / outgoing car frame extraction and car number frame extraction stage We measure start/end time of car video also car number frames. Frames are selected at fixed time interval from video and key frames are selected by color scale histogram and edge operation method Car frame can be recognized by content based retrieval method

프롤린 함량 증가 및 내건성 강화 관련 새로운 RING-Type E3 유비퀴틴 리가아제 애기장대 atrzf1 돌연변이체의 생리적 기능 연구

주현우,민지희,정문수,김철수 전남대학교 농업과학기술연구소 2021 농업생명과학연구동향 Vol.59 No.-

The covalent attachment of ubiquitin to proteins plays a fundamental role in the regulation of cellular function through biological events involving abiotic of biotic stress responses, immune responses, and apoptosis, Here, we characterize the biological function of the Arabidopsis thaliana RING Zinc Finger 1 (AtRZF1) in dehydration response. AtRZF1 was significantly reduced by drought stress. The atrzf1 mutant was less sensitive to osmotic stress than the wild-type during early seedling development, wheareas transgenic pants overexpressing AtRZF1 were hypersensitive, indicating that AtRZF1 megatively regulates drought-mediated control of early seedling developmeng. Moreover, the ectopic expression of the AtRZF1 gene was very significantly influential in drought sensitiv parameters including proline content, water loss, membrance ion leakage and the expression of dehy-dration stress-relat genes. ARZF1 is a functional E3 ubiquitin ligase, and its conserved C3H2C3-type RING domain is likely important for the biological function of AtRZF1 in drought response. Together, these results suggest that the E3 ligase AtRZF1 is an important regulator of water deficit stress during early seedling development.

자동영상추적장치를 이용한 카드뮴 처리 Oryzias latipes의 행위독성연구

류지성,이철우,최필선,최성수,류홍일,이길철,정규혁,박광식 한국환경독성학회 1999 환경독성보건학회지 Vol.14 No.4

Changes in certain fish behaviors are known to be very sensitive indicators of sublethal exposure to environmental contaminants. Therefore, behavioral toxicity tests, if properly designed, can be very useful to assess the influence of hazardous chemicals on fish. However, quantitative analysis of xenobiotic -mediated changes in locomotor behavior in fishes are rare, due mainly to the methodological difficulties. In general, fish movement has been known to be hypertrophic or hypotrophic according to the chemicals. As a study of fish behavioral toxicities, we quatified the swimming movement of Orydas latipes using computer-automated video tracking system. Oryzias latipes was exposed to cadmium of 128 mg/L for 1 hour in a limited aquaria, then the total swimming distance, the average swimming velocity, the histogram of turning angles, and the turning frequency were analyzed. Fish treated with cadmium showed decreased swimming activities, decreased velocity, and decreased turning frequency, which means hypotrophic activity. From these results, the computer-automated video tracking system of this study seems to be a good tool for the evaluation of the potential ecotoxicological studies.

호르몬 불응성 전립선암 환자에서 mitoxantrone과 prednisone의 병합화학요법 후 통증완화 및 삶의 질 측정

이홍우,이지열,김세웅,이충범,강성학,조용현,황태곤,박용현,윤문수 대한화학요법학회 2000 대한화학요법학회지 Vol.18 No.3

목적 : 호르몬 불응성 전립선암 환자의 생명을 연장시키는 치료법은 현재로는 없으며, 현 시점에서의 치료목표는 증상의 경감 및 소실에 따른 삶의 질 향상에 두고 있다. 호르몬 불응성 전립선암의 고식적인 치료에 일차적인 치료법으로 간주되는 mitoxantrone과 prednisone의 화학요법이 호르몬 불응성 전립선암 환자의 통증완화 및 삶의 질에 어떠한 영향을 미치는지 알아보았다. 방법 : 1998년 7월부터 1999년 12월까지 증상이 있는 18명의 호르몬 불응성 전립선암 환자를 대상으로 하였으며, 일차적인 치료의 목표는 환자 본인이 기록하는 McGill-Melzack 6단계 통증척도에서 진통제의 증량 없이 2점이 감소(또는 첫 점수가 1점일 경우 통증의 완전소실)하는 것으로 하였다. 이러한 기준은 최소 3주 간격으로 시행한 자가 기록조사에서 연속적으로 2번 이상 유지될 때 유효한 것으로 간주하였다. 건강과 관련된 삶의 질 측정은 전신적 치료의 임상적 응용을 위한 실제적인 측정방법으로 개발되어 환자가 직접 작성하는 전립선암 특이성 삶의 질 측정기구(Prostate Cancer-Specific Quality-of-Life Instrument : PROSQOLI)의 비례연속형의 자가측정 척도(linear analogue self-assessment scale : LASA)를 이용하였으며, ECOG performance status를 사용하여 전신상태의 변화도 측정하였다. 결과 : 통증의 경감으로 나타나는 고식적인 치료의 반응은 66.7%(12/18)에서 나타났으며, 반응의 지속기간은 2개월에서 10개월까지로 평균 4.2±3.6개월이었다. PROSQOLI로 측정한 삶의 질은 통증에 대한 고식적인 치료반응을 보인 12명(66.7%) 모두가 삶의 질이 개선되었으며 특히 통증, 변비, 소변보기, 전반적인 복지상태에서의 유의한(p<0.05) 증가를 보였다. 치료 후 혈장 PSA 수치는 고식적인 반응의 유무에 관계없이 별 다른 변화를 보이지 않았으며, 골주사 또는 전산화 단층촬영으로 측정한 방사선학적 병변은 고식적인 반응을 보인 2명을 제외하고 치료 전과 비교하여 차이를 보이지 않았다. 병합 화학요법과 관련된 특별한 부작용은 관찰되지 않았다. 결론 : 통증을 동반한 호르몬 불응성 전립선암에서 mitoxantrone과 prednisone의 병합화학요법은 66.7%의 환자에서 통증의 감소 및 삶의 질이 향상되었다. 현재는 혈장 PSA 수치, 병소의 크기나 개수등이 치료의 지침이나 치료결과의 판정을 위한 객관적인 기준으로 사용되는 경향이 있지만, 앞으로는 환자를 중심으로 통증을 포함한 삶의 질 측정이 고식적 치료 후 치료결과 판정에 있어 객관적이고 적절한 방법이 될 것이다. Background : There is no evidence that therapeutic modalities prolong the survival of patients with hormone-refractory prostate cancer nowadays. The main goal of treatment is therefore improvement in quality-of-life including palliation of symptoms. We performed this study to investigate the benefit of mitoxantrone and prednisone chemotherapy in patients with symptomatic hormone-refractory prostate cancer using relevant end points of palliation regarding to pain and quality-of-life. Methods : From July 1998 to December 1999, we assessed the 18 patients with symptomatic hormone-refractory prostate cancer receiving mitoxantrone and low dose prednisone. The treatment end point was a palliative response defined as a 2-point decrease in pain assessed by a 6-point pain scale complemented by patients (or complete loss of pain if initially 1+) without an increase in analgesic medication and maintained for two consecutive evaluations at least 3 weeks apart. Health-related quality-of-life was evaluated with a series of linear analogue self-assessment(LASA) scale of the Prostate Cancer-Specific Quality-of-Life Instrument (PROSQOLI) and performance status was also measured. Results : Palliative responses were observed in 12(66.7%) of 18 patients. The duration of palliative responses were 4.2±3.6 months(range: 2 to 10 months). Treatment was well tolerated without specific side effects. There were no differences in prostate-specific antigen (PSA) level following treatment and no significant changes of radiologic findings evaluated by bone scan and/or CT were noted except 2 cases after chemotherapy. All the responding patients had an improvement in quality-of-life scales and performance status, however serum PSA levels were not changed. Conclusions : Chemotherapy with mitoxantrone and prednisone provides palliation and an improvement in quality-of-life for more than half (66.7%) of the patients with symptomatic hormone-refractory prostate cancer.

기포탑에서 고정화 포도당산화효소 반응 특성

한지혜,이현철,정봉우 전북대학교 공학연구원 ( 구 전북대학교 공업기술연구소 ) 2003 工學硏究 Vol.34 No.-

Gluconic acid has been used as a food additive because of its juicy taste and biologically active properties. In this study, gluconic acid was produced from glucose using immobilized glucose oxidase. The effect of aeration rate on glucose oxidation in a bubble column at 30℃ were investigated, and the glucose consumption rates were 3.57×10^(-2), 4.44×10^(-2) and 5.03×10^(-2) g/L·min at 1, 3 and 5 vvm. The conversion rates were 39.9 % at 1 vvm, 52.8 % at 3 vvm and 53.2 % at 5 vvm. The 2.5 L stirred tank with agitation rate of 10 rpm and bubble column were compared in terms of the glucose oxidation rates and conversion ratio at 30℃ and 3 vvm. The glucose consumption rates and conversion rates of two reactors were similar. Therefore, it could be noted that the bubble column might be more suitable for this purpose.

인천국제공항 탑승동에 적용 가능한 적정 공조시스템에 관한 연구

석호태,정만석,김지현,여명석,김광우 대한건축학회 2005 대한건축학회논문집 Vol.21 No.1

Generally, indoor thermal environment control consumes much energy in the building Appropriate performance evaluation of the building and HVAC facilities are achieved by an energy simulation The result Which does the energy simulation of property HVAC system in airport Primary, there seems to be reasonable method which save window conduction loads and solar radiation loads on the element for an energy saving Secondly, According to the existence of contact outside in building Loads, the Important factor of influence is divided into solar radiation, window conduction loads and interior loads(lighting, equivalent, occupancy etc) The last, the result which does the energy simulation of each HVAC system, CAV + V AV System is determined profitably in energy performance

Saccharomyces cerevisiae에서 Trichoderma Endoglucanase의 발현과 분비

남수완,김병우,신동하,김재범,신지원,정대균,정춘수 동의대학교 기초과학연구소 1999 基礎科學硏究論文集 Vol.9 No.1

The endoglucanase gene, egl6, of Trichoderma sp. was connected with the yeast ADH1 promoter, and the resultant plasmid, pVT-C4, was introduced into three S. cerevisiae host strains (YNN27, 2805, and SEY2102). Among each 80 transformants, the cell growth and expression level of endoglucanase were compared in test-tube cultivation, and three respective transformants for each host cells showing the highest expression level and cell growth were selected. When three recombinant yeast cells were batchwise cultivated for 48 hr in flask, the total activities of endoglucanase expressed were about 1140 unit/1 with 2805/pVT-C4, 1020 unit/l with SEY2102/pVT-C4, and 590 unit/l with (YNN27/pVT-C4. Irrespective of host strain, about 80% of the expressed endoglucanase was detected in the extracellular medium. In addition, it was also found that the recombinant enzyme was secreted into the culture medium as two major forms of lightly and heavily glycosylated proteins.

포도당산화효소를 이용한 양파즙의 효소반응 특성

김영란,한지혜,이현철,이은미,정봉우 전북대학교 공학연구원 ( 구 전북대학교 공업기술연구소 ) 2002 工學硏究 Vol.33 No.-

The onions are considered to be a favorable functional beverage because they contain much sugar and various nutrients, and they are juicy vegetable. This study was performed to establish manufacturing of functional onion beverage, which was made by glucose oxidase. Glucose oxidase catalyzes oxidation of glucose and makes generation of gluconic acid. Optimum conditions were obtained when the glucose oxidase catalyzed reaction was carried out at temperature of 25℃, agitation rate of 450rpm and aeration rate of 4vvm.

심전도에서 조기재분극을 보인 특발성 심실세동

이정은,함효주,이관용,노지웅,유진석,정우백 이화여자대학교 의과학연구소 2014 EMJ (Ewha medical journal) Vol.37 No.2

Early repolarization is a common electrocardiographic (ECG) feature found in young adults, men and athletes, and has been considered to be a benign feature for the last several decades. But recent studies suggest that early repolarization may be related to idiopathic ventricular fibrillation and sudden cardiac death. We report a young man, 35 years old, who had life threatening ventricular fibrillation and sudden cardiac arrest. He was evaluated for cardiac causes of ventricular fibrillation. There was no explanation other than that his ECG showed an early repolarization pattern so we treated him with implantable cardioverter defibrillator. Thus, we suggest that early repolarization may be related with life threatening ventricular arrhythmia.