등간격 병진스프링으로 지지되는 단순곡선보의 고유진동수해석

조정래,이용운,윤한익 동의대학교 산업기술개발연구소 2000 産業技術硏究誌 Vol.14 No.-

The transfer matrix method is used to study the influence of the translational spring support on the transverse vibration of the simple curved beam. The translational spring supports are constituted by the middle point and the nine points at regular interval on the curved beam. The influence of the translational spring constants on the natural frequency of the simple curved beam is very much at 1st and 3rd mode and the natural frequency is augmented as increasing of the translational spring constants. Since the amplitude of the curved beam is small at high mode, the translational spring constant has a little influence on the transverse vibration of the simple curved beam. The simple curved beam supported elastically at middle point has high frequency than that supported elastically at nine points at regular interval. If the translational spring constant supporting the simple curved beam become very large, and then since the elastic support is similar to the rigid support, the transverse natural frequencies increase very much at the each mode of the simple curved beam.

유방암과 그 전구 병변의 Cyclin-dependent Kinase Inhibitor p21과 Ki-67의 발현

박용래,이중달 한양대학교 의과대학 1999 한양의대 학술지 Vol.19 No.2

Dysregulation of the cell cycle is a hallmark of human cancers. The cell cycle is governed by cyclin-dependent kinase (cdk), the activity of which is regulated by binding of negative effectors, the cdk inhibiors. p21^cipl is a cdk inhibitor which inhibits progression from G_1 into S phase in the cell cycle. Ki-67 is a marker for proliferation cell index. Both p21 and Ki-67 expressions are altered in a variety of human cancers including cancer of the breast. The significance of these altered expressions have been yet to be defined The author investigated p21 and Ki-67 levels in breast lesions by immunohistochemical stain. The breast lesions consist of 13 cases of adenosis and sclerosing adenosis, 4 cases of atypical ductal hyperplasia, 7 cases of intraductal carcioma, and 9 cases of invasive ductal carcinomas. 1. p21 and Ki-67 are not expressed in cells of the normal duct, acinus, adenosis and sclerosing adenosis. 2. Atypical ductal hyperplasia shows low levels of expression in both p21 and Ki-67. Their expression levels appear correlated. 3. p21 are expressed in high level in intraductal carcinomas whereas Ki-67 expression is low. Their expression levels are inversely correlated. 4. In invasive ductal carcinomas reduced levels of p21 and high levels of Ki-67 are found, levels of which appear inversely correlated between two markers. In summary of the results, the expression of p21 protein and Ki-67 in lesions of atypical ductal hyperplasia appears positively correlated, whereas intraductal and invasive carcinomas show inverse correlation between two markers. The high level of p21 in intraductal carcinomas and reduced level in invasive carcinoma suggest that intraductal carcinoma consists mainly of malignant cells in G_1 phase and genetically unstable cells responding to DNA damage.

안정된 고속 보행 휴머노이드 로봇의 개발

김승우,정용래,장경준 순천향대학교 부설 산업기술연구소 2004 순천향 산업기술연구소논문집 Vol.10 No.2

Most previous robots had used the wheels as means for movement. These structures were relatively simple and easy to control and this is why the method had been used until currently. However, there are many realistic problems to move from one place to another in human life, for instance, steps and edges. So we need to develop the two-legged walking humanoid robot. The 2-legged walking Robot system has been vigorously developed in so many corporations and academic circles of several countries. However, 2-legged walking Robot has been mostly studied in view of the static walk. We design a stable humanoid Robot which can walk in high-speed through the research of the dynamic walk in this paper. Especially, worldwide companies have been interested in developing humanoid robots for a long time to solve the before mentioned problems so that they can become more familiar with the human form. The most important thing, for the novel two-legged walk, is to create a stable and fast walking in two-legged robots. For realization of this movement, an optimal mechanical design of 12 DOFS, a distributed control and a parallel processing control are implemented in this paper. This paper proves that high speed and stable walking can be achieved, through experiments.

당뇨병환자에서 뇨증 Fibronectin농도의 증가에 관한 연구

한승범,조준승,손건영,서성문,박근용,조성래,박규영,박정모,이인규,여준기 啓明大學校 醫科大學 1994 계명의대학술지 Vol.13 No.4

Plasma fibronectin is an α₂-glyoprotein, which is produced by vascular endothelial cells. Raised level of plasma fibronectin has been observed in diabetic patients particularly in the presence of microvascular complications. However, no available data exist about urine level of this glycoprotein in diabetic patients. We measured urine fibronectin level by ELISA methods in 54 diabetic patients who have microvascular comlications or not. The following results were obtained. 1) Urine fibronectin level(㎍/g creatinine) in diabetic group(1740.0±678.0) is increased compaired with those in normal control group(471.0±59.0). but this results were not significantly different among two groups(P>0.05). 2) Urine fibronectin level(㎍/g creatinine) was significantly increased in patients with nephropathy (6188.0±3144.0) compared with those in normal control group(471.0±59.0) and patients without nephropathy(645.0±251.0)(P<0.001). 3) There were a significant correlation between BUN, creatinine, creatinine clearance, 24hr urine total protein and urine fibronectin level in diabetic patients. Our data suggest that urine fibronectin excretion level might be used as a sensitive guide for diabectic nephropathy.

Treatment of eggshell with casein phosphopeptide reduces the severity of ovariectomy-induced bone loss

Jung-Hoon Kim,Min Seuk Kim,Hong-Geun Oh,Hak-Yong Lee,Jeong-Woo Park,Bong-Gun Lee,Sang-Hoon Park,Dae-In Moon,Eun-Hye Shin,Eun-Kyeong Oh,Munkhsoyol Erkhembaatar,Okjin Kim,Yong-Rae Lee,Han-Jung Chae 한국실험동물학회 2013 Laboratory Animal Research Vol.29 No.2

It has been generally accepted that calcium intake prevents bone loss, and frequent fracture resulted from osteoporosis. However, it is still elusive as to how effective sole calcium intake is in preventing or attenuating the severity of osteoporosis. Here, we demonstrate the effects of eggshell-casein phosphopeptide (ES-CPP), and compared these effects those of calcium supplement, for restoring ovariectomy-mediated bone loss. CPP, synthesized from the hydrolysis of casein (0.5%) using trypsin, was added to the grinded ES and was then administered to the ovariectomized (OVX) rat at 100 mg/kg for 4 weeks. Urine and feces from each group were collected each day, and were used to calculate the apparent calcium absorption rate in a day. After 4 weeks incubation, blood and femoral bones were isolated for the analysis of parameters representing osteoporosis. The apparent calcium absorption rate was significantly increased in the ES-CPP treated groups, in comparison to both the OVX and the commercial calcium supplement (CCS) treated group. Notably, treatment with ES-CPP markedly enhanced the calcium content in femoral bone and the relative weight of femoral bone to body weight, though calcium content in serum was barely changed by treatment with ES-CPP. Parameters of osteoporosis, such as osteocalcin in serum and bone mineral density, were rescued by treatment with ES-CPP, compared to treatment with commercial calcium supplement. This finding strongly suggests the possible use of ES-CPP in preventing or attenuating the severity of postmenopausal osteoporosis.

Comparison of Biochemical Profiles with Biogroups for the Identification of Cronobacter spp. (Enterobacter sakazakii)

Kim, Jung-Beom,Park, Yong-Bae,Kim, Woon-Ho,Kim, Ki-Cheol,Jeong, Hong-Rae,Kim, Dae-Hwan,Kang, Suk-Ho,Yong, Kum-Chan,Yoon, Mi-Hye,Park, Yong-Chul The Korean Society of Food Hygiene and Safety 2009 한국식품위생안전성학회지 Vol.24 No.4

The objectives of this study were to compare the biochemical profiles with biogroups for the identification of Cronobacter spp. (formally known as Enterobacter sakazakii) isolates using biochemical identification kits. A total of 38 Cronobacter spp. contained 5 clinical, 31 food, and 2 environmental isolates were used. All isolates were identified as Cronobacter spp. with the Vitek II system and ID 32E kit. The API 20E kit identified all isolates as Cronobacter spp. but the percentage identification was 51.1% for 16 of 38 isolates. These strains were contained to Biogroup 2, 9, 10, and 11. The utilization of inositol is a factor determining the percentage identification of Cronobacter spp. with the API 20E kit.

Assessment of Soil Compaction Related to the Bulk Density with Land use Types on Arable Land

Hee-Rae Cho,Kang-Ho Jung,Yong-Seon Zhang,Kyung-Hwa Han,Ahn-Sung Roh,Kwang-Rae Cho,Soo-Jeong Lim,Seung-Chul Choi,Jin-il Lee,Yeo-Uk Yun,Byoung-Gu Ahn,Byeong-Ho Kim,Jun-Hong Park,Chan-Yong Kim,Sang-Jo Pa 한국토양비료학회 2013 한국토양비료학회지 Vol.46 No.5

Soil compaction is affected by soil texture, organic matter (OM), strength (ST) and soil moisture, which is difficult to understand the degree and effects of related factors. The purpose of the study is to assess the impact of them on the compaction with bulk density (BD). The analysis was conducted with data collected from national-wide monitoring sites including 105 upland soils, 246 orchard soils, and 408 paddy soils between 2009 and 2012. The distributions of soil physical properties were measured. The correlation and multi linear regression analysis were performed between soil physical properties using SAS. The regression equation of BD(y) includes ST, gravitational water contents (GWC), and OM as variables commonly, having additional factors, clay content and sand content in paddy soil and upland soil for only subsoil (p<0.001). Our results show that the BD could be explained about 40~50% by various physical properties. The regression was mainly determined by ST in orchard and upland soil and by the GWC in paddy soil. To mitigate soil compaction, it is important to maintain the proper level of OM in upland soil and to consider the moisture condition with soil texture in paddy soil when making work plan. Furthermore, it would be recommended the management criteria classified by soil texture for the paddy soils.

증여세 완전포괄주의에 관한 연구

정래용 ( Rae Yong Jung ),조남희 ( Nam Hi Cho ) 홍익대학교 법학연구소 2011 홍익법학 Vol.12 No.2

2004년 증여세 완전포괄주의가 도입된 이후에도 변칙적인 상속·증여는 계속되고 있고, 특히 기업집단 계열회사들이 재벌총수 일가가 지배하고 있는 비상장회사에 일감을 몰아주는 방법으로 부를 이전하는 사례가 논란이 되고 있다. 이에 대해 정부는 국제조세의 정상가액 과세방식을 원용해 과세하는 방식으로 상증법을 개정하겠다는 방침을 밝힌 바 있으나 이러한 입법방식은 문제가 발생할 때마다 완전포괄주의의 예시규정을 사후적으로 추가해가는 것으로서 2004년 완전포괄주의의 입법이 되기 이전과 아무런 차이가 없다. 본 연구는 이러한 배경하에서 완전포괄주의 과세제도에 대한 합리적인 개선방안을 제시한 것이다. 첫째, 완전포괄주의는 조세법률주의와 충돌을 발생시키고 있는 바, 개별예시규정으로 열거되지 아니한 거래 유형에 대하여는 가급적 증여세 부과를 삼가고, 납세자에게 법적안정성과 예측가능성을 부여한 뒤에 법을 적용하는 것이 바람직하다고 본다. 둘째, 최초의 행위 또는 거래에 대하여 이미 과세한 이후에 후발적 사유에 의한 거래행위로 인하여 최초의 신고 또는 결정을 경정하여 다시 과세하는 규정들은 납세의무의 성립 및 확정의 법리와의 상충문제를 야기하고 있는 바, 자본이득세로의 전환을 검토해야 한다. 셋째, 상속세및증여세법상 개별예시규정에 나타난 증여유형 간에는 세부담이 서로 다르게 규정되어 있는 바, 증여유형간 세부담의 균형을 이루게 하는 것이 보다 합리적이다. 넷째, 반사회적·비윤리적 행위에 대하여 까지 조세제도를 통해 규제하려는 것은 조세만능주의에서 비롯된 것이므로 상법 등을 개정하여 기업의 의사결정구조에 제재를 가하는 것이 보다 효율적이고 합리적인 방안으로 보인다. 다섯째, 우리나라의 상속·증여세제는 그 효과에 비하여 제도유지에 너무 많은 제도적행정적 노력을 투입해 온 매우 비효율적인 제도라는 비판이 제기되고 있는바, 제도의 폐지 또는 완화라는 국제적 추세를 반영해야 한다. The people in Korea have had negative views on wealth while in the process of industrialization since the chaebols, family controlled conglomerates, have frequently exploited illegal or unethical political connections to make money. That`s why our inheritance tax and gift tax law has been gradually strengthened. The limited negative system had been introduced to tax on the explicitly listed activities in 1998. The itemized negative system had been adopted to tax on the items explicitly listed and the acquired "direct or indirect gains" with "similar cases in methods or gains" in 2001. The complete negative system has been enforced to tax on any free transfer of wealth even if the law doesn`t specify the activities or the name, type, or purpose of transactions. It was anticipated that any new or irregular inheritance or gift without tax could be exterminated with the introduction of the complete negative system. However, the tax evasion has continued through irregular business transactions since the legalization of the complete negative system for inheritance and gift tax. For example, the affiliated companies of Hyundai Motors have given orders exclusively for favors of the Glovis which is controlled by the dominant stockholders of Hyundai Motors and it stirred a social debate because the tax authorities expressed difficulties to tax on those transactions. This has raised issues again that the complete negative system on inheritance and gift tax law could be against the constitution and the law could be ineffective. The problem of the current negative list of gifts is that the tax authorities have difficulties to define the taxable transactions and calculate the taxable amount for inheritance and gift, which causes difficulties to tax on them. Therefore, it is desirable to restrain taxing on the transactions not listed on the examples of the rules, and to apply the law for the new types of transactions when the enforcement decrees and rules are legalized so that the law provides tax payers with stability and predictability. When the tax authorities make an effort to get credibility from the people for their tax administration for a long time, it will be possible to enforce the negative system on the gift tax without difficulties under the taxation with principles. Several articles of inheritance and gift tax act such as Articles 2(4), 41(3), 41(5), and 42(4) have issued a problem causing inconsistency with legal principles because they have ignored the characteristics of separate transactions following the first transaction with gift and just combine them with the original transaction to define the whole transaction. It appears that the tax authorities have obsessed to strictly enforce the law to attain the goal by unduly including non-gift items in the transaction. In order to solve this problem, it is highly recommended to introduce capital gain tax system. Currently it could be very difficult to abolish the inheritance and gift tax and introduce capital gain tax system. However, it is necessary in the mid to long term basis to change the inheritance and gift tax to the capital gain tax system after establishing the groundwork of the system and policy. There is another problem caused by disproportional taxing depending on the types of gifts which is against the principle of negative system since the law defines every example of gifts. Therefore, to tax equitably depending on types of gifts it would be reasonable to categorize transactions into general and capital transactions according to the sources of gain and then to deduct or not to tax up to the certain amount. It is not desirable to depend wholly on tax system to punish antisocial or unethical behaviors in order to attain certain government policies. It would be feasible to make restrictions on companies` decision making by revising commercial law to prevent the business transactions which affiliated companies favor a specially related company whose not listed on the stock market. In addition, following international trends of relaxation or abolishment of inheritance and gift tax law, it is highly necessary to review the option of relaxation of inheritance and gift tax law.

은닉 범죄수익 환수 및 조세범칙조사제도의 효율화 방안 연구

정래용 ( Jung Rae-yong ),최헌섭 ( Choi Heon-seop ) 홍익대학교 법학연구소 2017 홍익법학 Vol.18 No.3

본 연구는 범죄수익 환수 수사나 범칙조사가 그 대상이 되는 사건의 고도로 지능화된 범죄관련성, 국민정서와 국가 재정에 미치는 심각성이나 적발 기법의 전문성 등에서 일치하고 수사(조사)의 단서 확보나 입증과정이 상호 의존적이라는 점에 착안하여 특별사법경찰권 제도를 도입하여 이를 범죄수익 환수와 범칙조사에 활용하는 방안을 중심으로 연구한 것이다. 우리나라의 범죄수익 환수 실적은 매우 저조한데 이는 수사의 전문성 부족 및 국세청과의 공조 미흡과 무관하지 않다. 그리고 범칙조사는 조사권한이 미흡하여 압수·수색 규정이 사문화되어 있으며 통고처분 전치주의 같은 재정목적 우선주의로 인해 탈세 예방에 별다른 기여를 하지 못하고 있는 실정이다. 특별사법경찰권 제도는 검사의 직접적인 지휘 하에 강화된 특별사법경찰권을 통해 범죄수익 환수와 범칙조사 업무를 수행할 수 있도록 하자는 것이다. 구체적인 도입 방안으로(1안) 국세청 범칙조사 세무공무원을 중심으로 하는 방안과 (2안) 검찰청에 별도 독립 기관을 신설하는 방안을 제시하였으며 각각 뚜렷한 장단점으로 인해 추진에 현실성이 부족하다는 점을 고려하여 (3안) 특별사법경찰관리 제도를 활용하는 방안을 제시하였다. 이는 먼저 국세청 범칙조사 세무공무원을 대상으로 기존 사법경찰직무법 제5조에 규정된 특별사법경찰관리 제도를 도입하되 보다 강화된 특별사법경찰권을 행사하게 하고 이들 조직을 범죄수익 환수 수사에 활용하도록 제도화하는 것이고 장기적으로는 범죄수익 환수와 범칙조사를 별도의 독립된 기관에서 통합된 방식으로 수행하는 것을 지향하자는 것이다. Focusing on a point that redemption investigation of proceeds of crime or crime inspection agrees with highly intellectualized criminal nature of a target case; seriousness that affects national emotion and national finance or; professionalism of exposing technique and that processes of securing or confirming evidences under investigation (scrutiny) are interdependent, this study is to examine how to adopt special judicial police power system and utilize it for redemption of proceeds of crime and crime inspection. Proceeds of crime have been very poorly redeemed in Korea and it is partly relevant to lack of professionalism in investigation and insufficient cooperation with National Tax Service. Regarding the crime inspection, authority of investigation is inadequate and thus, seizure and search regulations have proven to be a dead letter and they cannot make any contribution to preventing tax evasion due to the principle of financial purposes first such as noticed disposition-prepositive principle. Special judicial police power system is to enable working on redemption of proceeds of crime and crime inspection through special judicial police power reinforced under prosecutor`s direct control. Concrete plans for the system`s introduction presented here include an option with revenue officer engaged in crime inspection at National Tax Service (Plan A); founding a new independent institution at Public Prosecutors` Office (Pan B); and utilizing special judicial police management system (Plan C) considering lack of practicality to carry forward the system due to distinct strengths and weaknesses. This is to adopt the special judicial police management system already specified on Section 5 of Act on the Duties by Judicial Police to the revenue officers in crime inspection at National Tax Service but enable them to exert with more reinforced special judicial police power and to institutionalize their organization to be utilized for redemption investigation of proceeds of crime; in the long term, it aims redemption of proceeds of crime and crime inspection to be covered by separate, independent organizations in an integrated manner.

세법상의 사실혼 제도 도입에 관한 연구

정래용(Jung Rae Yong) 한국조세연구포럼 2015 조세연구 Vol.15 No.3

본 연구는 민법상의 사실혼과는 다른 사실혼 개념을 세법에 도입하여 이러한 사실혼 부부에 대해 세제상 혜택을 부여함으로써 출산을 장려하는 동기부여 정책을 도입하는 방안을 연구한 것이다. 여기서 세법상의 사실혼은 민법상의 사실혼 개념을 확장시키되 출생 또는 입양에 의해 자녀가 있는 경우를 추가시켜 규정한다. 본 연구를 정리하면 다음과 같다. 첫째, 세법상의 사실혼 배우자에 대해 소득세법상 인적공제를 적용하고 사망에 따른 사실혼 해소 시 생존한 배우자에게 재산이 분여된 경우 배우자상속공제에 준하는 공제혜택을 부여하며 재산을 증여받은 경우 증여재산공제(6억)를 적용한다. 둘째, 사실혼을 통한 과세회피를 방지하기 위해 소득세법 또는 종합부동산세법의 1세대 규정에 사실혼 배우자를 포함시키며 우회적인 자본거래를 통한 조세회피 규제 대상에도 사실혼 배우자를 포함시킨다. 셋째, 현행 세법의 배우자에 관한 규정은 법률혼만을 의미하는 지 여부가 불분명한 규정이 다수이므로 이를 명확하게 규정한다. This study explored policies to encourage childbirth by providing tax benefits to couples in common-law marriage. We devised tax benefits for them by adopting to tax law the concepts of common-law marriage that differ from those defined in the civil law. Common-law marriage defined in the tax law herein is an extended definition of common-law marriage in the civil law. This also recognizes unmarried couples with children, either by adoption or childbirth, as common-law couples. The summary of this study is presented as below, starting with tax benefits we explored that are granted to common-law spouses in the tax law: First, providing common-law spouses in the tax law exempts for income tax. Second, providing common-law spouses in the tax law exempts for inheritance tax on par with exempt entitled to spouses in civil marriage when the marital status constituted by common-law marriage is terminated by the death of a spouse and the deceased’s common-law spouse inherits the deceased’s estate in accordance with the regulation on inheritance by mutual consent or inheritance for special relatives. Third, providing common-law spouses in the tax law at maximum KRW600million exempt for gift that one common-law spouse in the tax law receives from the other spouse. Those are the cases in which concepts of common-law spouse defined in the civil law should be applied to existing tax regulations in order to prevent tax evasion by forging a common-law marriage. Those examples include the followings: First, considering common-law spouse as one of the members of a single household unit defined by the Income Tax Act and the General Real Estate Tax Act. Second, considering common-law spouse as spouses speculated to receive gifts from the other spouse’ in indirect capital transaction. Third, considering common-law spouse as spouses subject to tax carryforward when transferring stocks or others estate that the other spouse inherits to the other. We recommend other improvement measures as follows: most regulations about spouses in the current tax law are unclear with regard to whether a spouse refers to a spouse in a civil marriage only or one in a common-law marriage. Those should be given clearer definitions.