조세법상 납세자권리에 관한 연구

Shoujun Li,변혜정 한국세법학회 2020 조세법연구 Vol.26 No.3

In levying and collecting taxes, tax authorities may infringe on taxpayer rights. Provisions on taxpayer rights play important roles in preventing and solving these problems. This study presents how to improve the provisions on taxpayer rights in Korea by examining with the provisions on taxpayer rights in the United States and China in a comparative manner. Stipulating specific provisions on taxpayer rights, the characteristics of each taxpayer group should be considered and reflected in order to enhance practical effects. For better protection of taxpayer rights, it is necessary to introduce a general provision on taxpayer rights that collectively lists taxpayer rights under a tax law. The general provision can be a method to raise taxpayers' awareness of their rights. It can also improve the taxpayer's perception of the tax law and encourage them to voluntarily comply with tax laws. 조세의 부과·징수에 있어 수동적 지위에 있는 납세자는 납세의무를 이행하는 과정에서 국가에 의하여 사익을 침해당할 수 있다. 조세법상 규정되어 있는 납세자권리는 이러한 문제를 방지하는 데 있어 매우 중요한 역할을 한다. 본 연구에서는 한국과 미국, 그리고 중국에서의 납세자권리에 관한 규정을 비교법적으로 살펴봄으로써 한국의 납세자권리에 관한 규정의 개선방안을 제시한다. 납세자권리에 관한 구체적 규정에 있어서는 납세자 중심으로 전환되어 가는 조세행정의 경향을 반영하는 것이 필요하다. 따라서 규정의 내용을 납세자 집단의 특성에 따라 더 세분하여 상세히 정함으로써 실무적 효과를 높이는 것이 바람직하다. 납세자권리를 충실히 보호하기 위해서는 조세법상 납세자권리에 관한 구체적 규정뿐만 아니라 납세자권리에 관한 총괄규정을 두는 것이 필요하다. 납세자권리에 관한 총괄규정은 납세자권리에 대한 납세자의 인식을 제고하는 방안이 될 수 있다. 또한, 이로써 조세법에 대한 납세자의 인식을 개선할 수 있으며, 나아가 납세자의 자발적 세법 준수도 유도할 수 있다.

Sensorless Control of the Switched Reluctance Motor Based on the Sliding-Mode Observer

Li Xinyu,Liu Jiayu,Ge Lefei,Zhong Jixi,Huang Jiale,Zhao Yuchen,Song Shoujun 대한전기학회 2023 Journal of Electrical Engineering & Technology Vol.18 No.2

To upgrade the application of switched reluctance motors (SRMs) for more electric aircraft, this paper presents a method with sensorless control based on the flux-linkage data from the finite element method. First, a calibration strategy is employed to obtain the flux-linkage characteristics. Then, a sliding-mode observer is used to realize the sensorless control of the SRM. The proposed method only requires the flux-linkage of the SRM at aligned and unaligned rotor positions from the experiment which takes a low-measurement effort to get the rotor position and has better accuracy in position and speed estimation than the FEM. Experimental results verify the accuracy and effectiveness of the proposed method.

Inhibition of MicroRNA-15a/16 Expression Alleviates Neuropathic Pain Development through Upregulation of G Protein-Coupled Receptor Kinase 2

( Tao Li ),( Yingchun Wan ),( Lijuan Sun ),( Shoujun Tao ),( Peng Chen ),( Caihua Liu ),( Ke Wang ),( Changyu Zhou ),( Guoqing Zhao ) 한국응용약물학회 2019 Biomolecules & Therapeutics(구 응용약물학회지) Vol.27 No.4

There is accumulating evidence that microRNAs are emerging as pivotal regulators in the development and progression of neuropathic pain. MicroRNA-15a/16 (miR-15a/16) have been reported to play an important role in various diseases and inflammation response processes. However, whether miR-15a/16 participates in the regulation of neuroinflammation and neuropathic pain development remains unknown. In this study, we established a mouse model of neuropathic pain by chronic constriction injury (CCI) of the sciatic nerves. Our results showed that both miR-15a and miR-16 expression was significantly upregulated in the spinal cord of CCI rats. Downregulation of the expression of miR-15a and miR-16 by intrathecal injection of a specific inhibitor significantly attenuated the mechanical allodynia and thermal hyperalgesia of CCI rats. Furthermore, inhibition of miR-15a and miR-16 downregulated the expression of interleukin-1β and tumor-necrosis factor-αin the spinal cord of CCI rats. Bioinformatic analysis predicted that G protein-coupled receptor kinase 2 (GRK2), an important regulator in neuropathic pain and inflammation, was a potential target gene of miR-15a and miR-16. Inhibition of miR-15a and miR-16 markedly increased the expression of GRK2 while downregulating the activation of p38 mitogen-activated protein kinase and NF-κB in CCI rats. Notably, the silencing of GRK2 significantly reversed the inhibitory effects of miR-15a/16 inhibition in neuropathic pain. In conclusion, our results suggest that inhibition of miR-15a/16 expression alleviates neuropathic pain development by targeting GRK2. These findings provide novel insights into the molecular pathogenesis of neuropathic pain and suggest potential therapeutic targets for preventing neuropathic pain development.

The sedimentary environment of Early Cretaceous rift basin in eastern China and its response to the Faraoni event

Xiangyu Zhang,Shoujun Li,Xiuli Zhao,Geng Geng,Mingming Yan 한국지질과학협의회 2020 Geosciences Journal Vol.24 No.4

To better understand the sedimentary environment of the rift basin under the influence of a warm global climate, Lingshan Island in eastern Shandong Province (China) was studied. Inorganic geochemical indexes (B, equivalent B, B/Ga, Ga, V, Couch’s palaeosalinity, Adams’s palaeosalinity, Sr/Ba, Sr/Cu, Rb/Sr, Al2O3/MgO, and CaO/MgO·Al2O3) were analyzed and a quantitative calculation of palaeosalinity was carried out based on the Adams and Couch methods. The sedimentary environment of the rift basin at Lingshan Island was determined according to the morphology and distribution of its palaeobiota as well as inorganic geochemical indexes. We demonstrate that eastern China had high-temperature drought-like conditions during the Early Cretaceous, which may have been influenced by the Faraoni event. The dry-hot climate transformed the rift basin at Lingshan Island into saline lacustrine basin. Therefore, the salinization of water was not influenced by seawater but was the response of terrestrial strata to the warm, dry climate. This study helps to understand the sedimentary background of Cretaceous rift basins in eastern China and the influence of a warm climate on China’s terrestrial strata.

Preparation of sawdust functionalized with aspartic acid and its sorption capacity, kinetics and thermodynamics for basic dyes

Fenghong Huang,Renmin Gong,Na Li,Shoujun Ni,Pingzhen Guo 한국화학공학회 2010 Korean Journal of Chemical Engineering Vol.27 No.5

An ion exchanger with carboxyl groups as active sites was prepared by activating sawdust with epichlorohydrin,followed by coupling the epoxy-activated sawdust with aspartic acid. The optimal sorption condition, sorption capacity, kinetics and thermodynamics of basic dyes on sawdust ion exchanger (SIE) from aqueous solution were investigated in a batch system. Two basic dyes, methylene blue (MB) and crystal violet (CV), were selected as sorbates. The optimal pH value of MB and CV solutions for favorable sorption was pH 4 and above. The removal ratios of MB and CV on SIE increased with increasing sorbent dose but decreased with increasing dye concentration. The isothermal data of MB and CV sorbed on SIE correlated basically with the Langmuir model. The maximum sorption capacity (Qm) of SIE for MB and CV was 222.22 and 232.56 mg/g, respectively. The sorption equilibriums of MB and CV on SIE were reached at about 9 h, and the sorption processes could be described by the pseudo-second-order kinetic model. The thermodynamic study indicated that the sorptions of MB and CV on SIE were spontaneous and endothermic at the predetermined temperatures. High temperatures were favorable for the sorption processes.

Geochemistry of the Early Cretaceous saline lacustrine shales on the Lingshan Island, East China: implications for provenance, tectonic setting, and paleoweathering

Xiangyu Zhang,Lu Liu,Qiang Sun,Yanming Xu,Shoujun Li,Xiaoli Wang,Xuxue Wang,Ying Sun,Wenxia Wang 한국지질과학협의회 2023 Geosciences Journal Vol.27 No.4

Early Cretaceous saline lacustrine black shales in the Fajiaying Formation were deposited under hothouse conditions and have a complex structure and history of sedimentary evolution. In this study, integrated petrographic and geochemical investigations were utilized to determine the provenance, tectonic setting, and paleoweathering conditions of these shales, therefore revealing their depositional history. Shale in the area under investigation has not been subjected to any post-depositional alteration, mechanical sorting, or recycling, hence its geochemistry has not been affected. The chondrite normalized rare earth elements (REE) pattern of shales displayed typical characteristics, including an enrichment in light REE (LREE), a flat pattern for heavy REE (HREE), and a negative europium (Eu) anomaly. Specific trace element ratios suggested that the sediments were primarily derived from felsic source rocks. Furthermore, there was no discernible shift in the sediment source between the Qiancengya and the Laohuzui sections. The discrimination diagrams of major and trace elements used to understand the tectonic history showed that the majority of the source rocks originated from the active continental margin (ACM) and continental island-arc (CIArc). The bivariate plots and low average values of CIW (chemical index of weathering) and CIA (chemical index of alteration) for the examined shale suggested that chemical weathering in the source terrain under arid conditions was extremely weak. Importantly, with the change of climate from dry-hot to warmhumid, an increase in CIA and CIW was observed which indicated a gradual increase in chemical weathering.