A New Approach to the Synthesis of Two-Dimensional Cellular Arrays Using Internal Don't Cares

李東健(Dong-Keon Lee),鄭美京(Mi-Gyung Jung),李貴相(Guee-sang Lee) 대한전기학회 2000 전기학회논문지 D Vol.49 No.2

디지털세 및 글로벌 최저한세가 외국납부세액 공제제도에 미치는 영향에 관한 연구 : 국제적 이중과세 방지를 중심으로

이동건(Lee, Dong Keon) 한국조세법학회 2021 조세논총 Vol.6 No.3

2021년 7월에 OECD의 포괄적 이행체계 139개국은 필라 1 보고서의 “디지털세”와 필라 2 보고서의 “글로벌 최저한세”를 도입하기로 합의하였다. 디지털세는 기존의 고정사업장과 관계없이 새로운 과세연계점(Nexus)이 있으면 별도의 과세권을 창출하여 다국적 기업의 정상이익율을 초과하는 초과이익에 대해서 일정률을 시장 소재지국에 배분하여 과세하는 것이다. 글로벌 최저한세는 세원잠식의 방지를 위하여 저세율국가에서 창출한 소득에 대해 글로벌 최저한세율(15%)에 미달하는 세액을 모회사가 거주지국에서 부담하도록 하는 방안이다. 디지털세와 글로벌 최저한세는 국제적 이중과세를 포함하여 현행 외국납부세액 공제제도에 많은 영향을 미칠 것으로 예상된다. 디지털세 및 글로벌 최저한세를 적격 외국납부세액으로 볼 수 있을지는 현행 법규정으로는 불분명하므로 국제적 이중과세 방지를 위해 다자간협약 및 법인세법 개정을 통해 명확히 하여야 할 것이다. 또한, 외국납부세액공제를 위해 투입되는 기업의 과도한 신고준수비용을 줄이기 위해 디지털세 등의 도입을 기회로 OECD 국가의 대부분이 채택하고 있는 국외배당 면세제도의 도입을 적극 고려하여야 할 것으로 판단된다. 만약, 기존의 외국납부세액 공제제도가 그대로 유지될 경우 디지털세가 도입되면 현재의 외국납부세액의 국별한도 계산 방식은 이론상 모순이다. 디지털세는 전세계 연결소득을 기준으로 전체 초과이익을 계산하여 배분하는 것인데 외국납부세액은 국별로 한도를 계산하는 것은 논리상 맞지 않기 때문이다. 또한, 국별한도 방식은 일괄한도 방식에 비해 국가별로 한도를 관리해야 하므로 더욱 복잡하고 납세자의 신고준수비용이 더 많이 들어가는 단점이 있다. 디지털세나 글로벌 최저한세가 도입되면 우리나라 기업의 납세비용이 더욱 늘어날 것으로 예상되므로 일괄공제 방식도 허용하여야 할 것이다. In July 2021, OECD Inclusive Framework 139 member countries agreed to introduce the “digital tax” in the Pillar 1 report and the “global minimum tax” in the Pillar 2 report. A digital tax, regardless of the existing permanent establishment, creates a separate taxable right if there is a new tax nexus, and requires to allocate a portion of residual profit beyond the normal income of a multinational company to a market jurisdiction. The global minimum tax is a plan to require the parent company to pay taxes below the global minimum tax rate (15%) on income generated in low-taxed countries to prevent tax erosion. The digital tax and global minimum tax are expected to have a significant impact on the current Korean foreign tax credit system including international double taxation. It is unclear under current regulations whether digital and global minimum taxes can be viewed as qualified foreign tax amounts, so it should be clarified through a multilateral convention between countries and a revision of Corporate Tax Law in order to prevent international double taxation. In addition, in order to reduce excessive tax compliance costs for companies incurred for foreign tax credit, Korean tax authority should actively consider introducing a participation tax exemption system, which is already adopted by most OECD countries, taking the opportunity of adopting new digital tax and global minimum tax. If the existing foreign tax credit system remains the same, the current method of calculating tax credit limit by territory is theoretically contradictory if the digital tax is introduced. Since digital taxes are calculated and distributed based on a global consolidated income, it is not logical to calculate the limit of foreign tax credit by country. In addition, the territory credit limit method has a disadvantage because it is more complex and incur taxpayers additional tax compliance costs because the limit must be managed by country compared to the global credit limit method. The introduction of digital tax and global minimum tax is expected to further increase Korean companies’ tax compliance costs, so a global credit limit method should also be allowed.

위상 고정 루프의 기준 스퍼를 감소시키기 위한 이중 보상 방식 전하 펌프

이동건(Dong-Keon Lee),이정광(Jeong-Kwang Lee),정항근(Hang-Geun Jeong) 대한전기학회 2010 전기학회논문지 Vol.59 No.2

The charge pump in a phase-locked loop is a key block in determining reference spurs of the VCO output signal. To reduce reference spurs, the current mismatch in the charge pump must be minimized. This paper presents a dual compensation method to reduce the current mismatch. The proposed charge pump and PLL were realized in a 0.18㎛ CMOS process. Measured current matching characteristics were achieved with less than 1.4% difference and with the current variation of 3.8% in the pump current over the charge pump output voltage range of 0.35-1.35V at 1.8V. The reference spur of the PLL based on the proposed charge pump was measured to be -71dBc.

개방형 공간구조모델의 이동 경로 추적 알고리즘

이동건(Lee Dong Keon),김준성(Jun-Seong Kim),이상선(Lee Sangsuns) 한국통신학회 2013 한국통신학회 학술대회논문집 Vol.2013 No.6

단순 외상팀 활성화 조건이 중증 외상 환자의 치료 결과에 미치는 영향

이동건 ( Dong Keon Lee ),이강현 ( Kang Hyun Lee ),차경철 ( Kyoung Chul Cha ),박경혜 ( Kyoung Hye Park ),최한주 ( Han Joo Choi ),김현 ( Hyun Kim ),황성오 ( Sung Oh Hwang ) 대한외상학회 2009 大韓外傷學會誌 Vol.22 No.1

Purpose: The goal of this study was to compare the outcome of the after trauma team (AfterTT) group to the before trauma team (BeforeTT) group. Methods: All trauma patients who visited to emergency room (ER) between July 1, 2006 and February 29, 2008 based on trauma registry, with systolic blood pressure (SBP) <90 mmHg or GCS <9 were included in this study. We compared the amount of packed RBC transfusion, the ER stay time, the ER visit to CT evaluation time, the ER visit to operation time, the length of ICU stay, the length of hospital admission and the survival discharge rate between the AfterTT group and the BeforeTT group. Patients with brain injuries had little chance of survival. Burn patients, who visited the ER 24 hours after injury and patients who were dead on arrival (DOA) were excluded from this study. Results: Total of 93 patients were included in this study: 42 in the AfterTT group and 51 in the BeforeTT group. The AfterTT group and the Before TT group showed no differences in Revised Trauma Score (RTS) and mean age. The amount of packed RBC transfusion was lower in the AfterTT group, but no statistically significant difference was noted (AfterTT 11±11units, BeforeTT 16±15units, p=0.136). The ER visit to operation time was shorter in the AfterTT group, but there were no statistically significant difference between the groups (AfterTT 251±223 minutes, BeforeTT 486±460 minutes, p=0.082). The length of ICU stay was shorter in the AfterTT group, but the difference was not statistically significant (AfterTT 11±12 days, Before TT 15±30 days, p=0.438). The length of Hospital admission was shorter in the AfterTT group (AfterTT 43±37 days, BeforeTT 68±70 days, p=0.032), but this difference was not statistically significant. Conclusion: Simple Trauma team activation criteria decreased the amount of packed RBC transfusion and the hospital admission duration. Hemodynamic instability (SBP<90 mmHg) and decreased mental state (GCS<9) are good indices for activating the trauma team. (J Korean Soc Traumatol 2009;22:71-76)

IVN 기반 차량 위치추정 오차 보정 시스템 설계

이동건(Lee Dong Keon),김준성(Gim Jun Seong),이상선(Lee Sang Sun) 한국통신학회 2014 한국통신학회 학술대회논문집 Vol.2014 No.1

PVA와 술폰화된 생체고분자를 이용한 생체막의 물리적 생물학적 특성

김민구,이동건,권혁준,나양호,Kim, Min Gu,Lee, Dong Keon,Kwon, Hyuck Joon,Na, Yang Ho 한국섬유공학회 2018 한국섬유공학회지 Vol.55 No.4

We prepared bio-membranes by mixing polyvinyl alcohol (PVA) with a natural polymer [${\kappa}$-Carrageenan (${\kappa}-Car$) or chondroitin sulfate (CS)] having a sulfonate group similar to proteoglycan of articular cartilage and investigated the mechanical, thermal, and surface properties of these bio-membranes that varied with the content ratio of the natural polymer. We found that the mechanical properties of the bio-membranes decreased with the ratio of ${\kappa}-Car$ or CS. It was found that the mesenchymal stem cells (MSCs) virtually did not adhere to the PVA hydrogel film prepared by freeze-thawing method, whereas they adhered to the PVA hydrogel film prepared by solution casting. In addition, the adhesion rate of the MSCs on the bio-membranes gradually increased with the ratio of ${\kappa}-Car$ or CS.

저가형 GPS/IMU를 이용한 분산구조형태의 차량위치 추정 알고리즘

김주원(Kim Ju Won),이동건(Lee Dong Keon),이상선(Lee Sang Sun) 한국통신학회 2015 한국통신학회 학술대회논문집 Vol.2015 No.1

저전압 능동 인덕터 VCO를 이용한 주파수 합성기

이순재(Soon-Jai Yi),이동건(Dong-Keon Lee),정항근(Hang-Geun Jeong) 대한전기학회 2010 전기학회논문지 Vol.59 No.2

This paper presents a frequency synthesizer using low voltage active inductor VCO(Voltage Controlled Oscillator). The low voltage active inductor VCO with feedback resistor increases its equivalent inductance and the quality-factor(Q). Under certain conditions, the low voltage active inductor with feedback resistor generates a negative resistance at the input. In this paper, the conditions for negative resistance are obtained by small signal analysis. The designed low voltage active inductor VCO covers a frequency band between 1059MHz and 1223MHz. The measured phase noise at 1.178GHz is -81.8dBc/Hz at 1MHz offset.

카메라 모듈용 TM 방식 SIDO DC-DC 벅 컨버터의 스위치 설계

최훈(Hun Choi),이동건(Dong-Keon Lee),정항근(Hang-Geun Jeong) 대한전자공학회 2012 電子工學會論文誌-SC (System and control) Vol.49 No.1

본 논문에서는 크로스 레귤레이션을 방지하기 위한 TM 방식 SIDO DC-DC 벅 컨버터의 스위치 트랜지스터 크기 계산 기법을 제안하였다. TM 방식 SIDO DC-DC 벅 컨버터는 DCM 동작으로 인한 인덕터 전류의 높은 첨두치와 추가된 스위치의 저항성분으로 인한 전압강하 때문에 크로스 레귤레이션이 일어날 수 있다. 이 문제점을 해결하기 위해 스위치 트랜지스터의 저항성분을 고려하여 스위치 트랜지스터의 크기를 계산하였고, 계산을 간단히 하기 위해 시간의 함수인 인덕터의 전류를 평균 부하 전류로 대체하였다. 제안한 기법을 이용하여 2.8 V와 1.8 V의 독립된 두 출력을 내는 카메라 모듈용 SIDO DC-DC 벅컨버터를 설계하였고, 0.36 ㎛ CMOS 공정을 사용하여 제작하였다. 제작된 컨버터는 스위칭 주파수 1 MHz와 부하전류 200 mA에서 80.7%의 효율을 보였다. In this paper, a switch sizing method is proposed in order to prevent the cross-regulation in the TM type SIDO DC-DC buck converter. In TM type SIDO DC-DC buck converter, a DCM operation is required. In the DCM operation, the inductor peak current is larger than that in the CCM. Because of the larger inductor peak current and the added switch resistance, the voltage drop is increased, resulting in possible cross-regulation. To solve this problem, the switch resistance must be considered in sizing the switch. To simplify the calculation of the resistance, the inductor current was replaced by the average load current. Using the proposed method, TM type SIDO DC-DC buck converter for camera module was designed to provide two independent supply voltage(2.8 V and 1.8 V). The designed circuit was fabricated in a standard 0.36 ㎛ CMOS process. At a switching frequency of 1 MHz and a load current of 200 mA, a power effciency of 80.7% was achieved.