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최광선,이영철,Choi, Kwang-Sun,Lee, Young-Cheol 한국정보통신학회 2011 한국정보통신학회논문지 Vol.15 No.9
본 연구에서는 전 지구 중력장 모델 EGM2008, EGM96을 우리나라 육상에서 측정한 16,786 지점의 중력 자료와 비교 평가 하였다. 육상 중력자료가 가장 정확하다는 가정 하에 육상 중력자료와 EGM2008, EGM96 간의 상관계수(correlation coefficient), 차이, 차이의 평균제곱오차(MSE), 표고에 따른 차이의 변화 등을 통하여 분석하였다. 육상중력과 EGM2008 간의 상관계수는 0.824, EGM96 간의 상관계수는 0.538로 계산되었다. 육상중력과 EGM2008, EGM96 간의 차이에 대한 표준편차는 각각 13.196 mgal, 18.685 mgal로 계산되었으며, 차이의 변화폭 역시 EGM2008이 EGM96 보다 작은 것으로 나타났다. 또한 육상 중력과 전 지구 중력장 모델의 표고에 따른 고도이상 차이는 역시 EGM2008은 큰 변화가 없었으나 EGM96의 경우 고도 변화에 따라 고도이상의 차이가 큰 것을 확인하였다. 이러한 결과로 EGM2008이 EGM96에 비하여 우리나라의 중력장을 잘 표현하고 있는 것으로 평가된다. In this study, Global Gravitational Model EGM2008, EGM96 and 16,786 gravity points measured on land were compared and analyzed. On the assumption that land gravity data is most accurate, the correlation coefficient, differences, MSE and difference variance along the height were computed between land gravity data and EGM2008, EG96. The correlation coefficient, land gravity data and EGM2008, was computed most largely with 0.824 and the correlation coefficient with EGM96 was computed with 0.538. The standard deviation of differences between land gravity and EGM2008, EGM96 were 13.196 magl, 18.685 mgal respectively. Also the difference variance scope of EGM2008 was smaller than EGM96. There was no large variance of free-air anomaly differences between land gravity data and EGM2008 along the height however free-air anomaly differences with EGM96 varied along the height changes. Consequently EGM2008 nicely expresses Korea gravity field more than EGM96.
최광선,이정모,Choi, Kwang-Sun,Lee, Jeong-Mo 한국지구과학회 1997 韓國地球科學會誌 Vol.18 No.6
강원도 한계령 일원에서 수준 측량을 수반한 중력 측정을 하고, 이 자료를 이용하여 이 지역의 정규고 보정치를 계산하였다. 정규고 보정치는 900 m 높이 차이에 5 cm에 이르고 있으며, 정밀 수준 측량에 정규고 보정이 필수적임을 시사하고 있다. 또한 중력 측정을 하지 않은 경우의 수준 측량을 고려하여 부우게 이상도에서 계산한 중력치를 이용하여 정규고 보정치를 계산하여 보았으며, 이 경우 계산 결과가 거의 일치하고 있어 중력이상도와 측점좌표가 주어지면 중력 측정을 하지 않아도 거의 정확하게 정규고 보정을 할 수 있음을 나타내고 있다. Gravity surveys with accompanying spirit levelings were carried out in Mt. Hangye area. From these survey results, orthometric height correctioins were calculated. The correction reaches 5 cm when the height difference is 900 m in this area. The corrections were also calculated using an available Bouguer anomaly map, and they are little different from the previous results. In conclusion, orthometric height corrections are necessary in precise spirit leveling, specially in higher lands, and they can be easily calculated from an available Bouguer anomaly map without laborious gravity surveys.
중력(重力)의 대기보정(大氣補正)에 대(對)한 연구(硏究)
최광선,Choi, Kwang-sun 대한자원환경지질학회 1983 자원환경지질 Vol.16 No.2
The effeet of the mass of the earth's atmosphere for gravity is studied. The computed correction value of the air mass effect is g=+0.86-0.0978 h (km) mgal and has always positive sign. In comparision with usual gravity works. this value is relatively large. So that, all gravity works always carry out this correction.
한정승인을 할 경우 부동산에 관하여 발생할 수 있는 몇 가지 조세 문제에 관한 검토
최광선(Choi, Kwang-Sun) 한국가족법학회 2021 가족법연구 Vol.35 No.1
There are lots of practical and theoretical problems in case of qualified acceptance, especially in relation to real estate. For exemple, think about that question ; After the inheritee set a mortgage on real estate A and died, one of inheritors filed a report of qualified acceptance. Discretionary auction on real estate A proceeded, and successful bidder paid price at official auction. Then inheritee’s creditor received dividend from that auction. Should inheritors pay for transfer income tax of real estate A, despite qualified acceptance of one of inheritors? Jugements of lower courts and decisions of Tax Tribunal are lack of consistency and not unified. For the reason that qualified Acceptance is under the condition of repaying the obligation of inheritee, it is important to know when the transfer is in terms of transfer income tax. If there was a transfer prior to the inheritee’s death, the obligation of transfer income tax is that of inheritee. On the other hand, if there was a transfer after the inheritee’s death, the obligation of transfer income tax is that of inheritor. That is due to the text of Civil Act Article 1028. In this case, Civil Act Article 998-2 can be applied to transfer income tax. Expenses for inheritance on Civil Act Article 998-2 can include liquidation cost that is for settling the liability of transfer income tax of inheritee. There is an acquisition tax when an inheritor acquires real estate due to inheritance. However, since inheritors are already required to pay inheritance tax, there is a double taxation for inheritors to pay the acquisition tax. Inheritance tax shall be included in the expense of inheritance under Article 998-2 of Civil Act because the estate tax method is adopted and the estate tax method levies on the property of inheritee. Since the inheritance tax is the obligation of the inheritee, it is reasonable to assume that inheritors should not be liable for the qualified acceptance. A renunciation of an inheritance may be used to exempt all obligations arising from inheritance. If there is a risk of tax liability incurred despite filing a report of qualified acceptance, a renunciation of an inheritance should be considered within the statutory period.