융의 마음의 구조, 유형론과 이제마(李齊馬)의 지인론(知人論), 사상인(四象人)과의 비교 고찰

김인태,고병희,송일병,Kim, In Tae,Ko, Byung-Hee,Song, Il-Byeong 사상체질의학회 1996 사상체질의학회지 Vol.8 No.2

융과 동무(東武) 이제마(李濟馬)의 지인론(知人論)과 인간의 유형 연구의 비교를 통해 다음과 같은 결론을 얻을 수 있었다. 1. 융의 인간의 마음의 구조를 탐구한 작업이나 이제마(李濟馬)의 지인론(知人論)은 각각의 유형론(類型論)의 기본개념 설정에 중요 한 의미가 있다. 이들은 인간의 심성의 분석을 통하여 자신만의 독특한 유형론(類型論)을 개발해내었다. 2. 인식의 체계로서는 융은 의식, 개인적 무의식, 집단적 무의식, 자기의 사상론적(四象論的) 구조(構造)로, 이제마(李齊馬)는 사심신물(事心身物)의 사상론적(四象論的) 구조(構造)로서 인간을 설명하려 하였다. 그리고 유형론으로는 융은 사고형 감정형 감각형 직관형의 4개로, 이제마는 태양인(太陽人) 소양인(少陽人) 태음인(太陰人) 소음인(少陰人)의 4개로 나누었다. 공통적으로 사상론적(四象論的) 구조(構造)라는 점에 양자간의 유사성이 있다. 3. 융은 의식과 무의식을 탐구하였고 이제마(李濟馬)는 인의예지(仁義禮智)인 성(性)과 비박탐뢰(鄙薄貪賴)의 심욕(心慾)을 탐구하였는데 양자간에는 밀접한 관련이 있다고 사료된다. 또, 의식, 무의식과 군자의필(君子之心), 소인지필(小人之必)의 관련도 적용시킬 수 있다고 사료된다. 4. 이제마(李濟馬)의 대동(大同), 각립(各立), 행기지(行其知), 행기행(行其行)과 호선(好善), 악악(惡惡), 사심(邪心), 태행(怠行) 그리고 장부(臟腑)의 대소관계(大小關係)등은 융이 말한 제1기능(우월기능), 제2기능, 제3기능, 제4기능(열등기능)의 구분과 연관지어 생각해 볼 수 있다고 사료된다. 5. 융의 사고형 감정형 감각형 직관형의 4분류와 이제마(李濟馬)의 태양인(太陽人) 소양인(少陽人) 태음인(太陰人) 소음인(少陰人)과의 관계는 앞으로 많은 연구가 필요한 부분이라 생각된다. As considering a comparison study of the structure of mind and psychologic type of C.G Jung to Ji-In-Lon and Sa-Sang constituition of Lee Je Ma, I've got the following conclusion. 1. The study of the structure of mind of Jung and Ji-In-Lon of Lee Je ma have a important meaning to each theory of type of men. They developed their own peculiar theory of type men by the analysis of the mind of men. 2. Jung explained the organization of recognition by four phase theorical structure; consciousness, personal unconsciousness, collective unconsciousness, self. Lee Je Ma explained the organization of recognition by four phase theorical structure;Sa, Sim, Sin, Mul. And theory of type of men, Jung established four type; Tae-Yang-In, Tae-Um-In, So-Yang-In, So-Um-In, They all established the four phase structure, which have things in common. 3. Jung studied the consciousness and unconsciousness and Lee Je Ma studied the Sung-In, Eui, Ye, Ji, and Sim-Yock-Bi, Bak, Tam, Na. I think they have a close relationship. And I think there is relationship between consciousness, unconsciousness to Gun-Ja-Ji-Sim, So-In-Ji-Sim. 4. I think there is thought of relationship between Lee Je Ma's Dae-Dong, Gak-lip, Hang-gi-ji, Hang-gi-hang and Ho-sun, Oh-ak, Sa-sim, Tae-hang and relationship of internal organ's size to Jung's the first function, second function, third function, fourth function. 5. I think the relationship between the type of Jung;thinking type, feeling, type, sensation type, intuition type to the type of Lee Je Ma; Tae-Yang-In, Tae-Um-In, So-Yang-In, So-Yang-In, So-Um-In needs more study.

이스라엘잉어 장관 수축에 관여하는 약물수용체에 관한 연구

윤효인,한경호,박승춘,조준형,오태광,Yun, Hyo-in,Han, Kyong-oh,Park, Seung-chun,Cho, Joon-hyoung,Oh, Tae-kwang 대한수의학회 1994 大韓獸醫學會誌 Vol.34 No.3

In order to elucidate the characterization of receptors involved in inestinal motility of Israeli carp, spontaneously contracting Israeli carp intestinal preperations were prepared and mounted in the organ chambers for contraction traicings using a polygraph. Various contractile agonists were treated and their dose-response curves were constructed. $EC_{50}$ values$(pD_2)$ of each agonist on specific receptors, $pA_2$ values of competitive antagonists against some agonists, and $K_1$, values of noncompetitive antagonists against some agonists were analyzed for characterization of receptors related with the intestinal contraction. Results obtained through the experiments were summarized as follows: 1. Acetylcholine(ACh) exhibited biphasic dose-response curves: initial ACh-induced dose dependent contractions were observed in pM levels but followed by decreased response in in-between concentration levels. Dose dependent contractions reappeared in ${\mu}M$ level. The peaks in pM and ${\mu}M$ levels appeared in $10^{-13}M$ and $3{\times}10^{-5}M$, respectvely. 2. Carbachol(CaCh) exhibited dose dependent contractions from $10^{-9}M$ to $10^{-5}M$, and its $pD_2$ values were higher than those of ACh($5.60{\pm}0.11$). ACh and CaCh exhibited equiactive contractions. Nicotine had no effects on contractile responses of Israeli carp intestine. 3. ACh-induced responses were inhibited by atropine($K_1:7{\times}10^{-8}M$), a muscarinic antagonist, in a non-competitive manner. But CaCh-induced responses were inhibited by both antimuscarinic atropine($pA_2:9.52{\pm}0.14$) and selective $M_2$ antagonistic 4-DAMP($pA_2:8.16{\pm}0.09$), in competitive manners. Nicotine receptor antagonistic decamethonium and hexamethonium had no effects on ACh-and CaCh-induced contractions. Therefore, the cholinergic receptor related to intestinal motility of Israeli carp was assumed as $M_2$ type. 4. In Israeli carp intestine, 5-HT (serotonin) exhibited dose dependent contractions in concentration range from $10^{-8}M$ to $10^{-5}M$. The maximal responses, however, were corresponded to about 50% of those of ACh or CaCh. 5-HT induced contractions were inhibited by $5-HT_2$ antagonistic ketanserin ($K_1: 7.8{\times}10^{-4}M$) in a non-competitive manner, but not by both of anti $5-HT_1$, spiperone and anti $5-HT_3$, MDL-72222. Hence, $5-HT_2$ receptors are suggested to be existed in Isreli carp intestine.

In-vitro and In-vivo Anti-hyperglycemic Effects of Nipa palm (Nypa fruticans Wurmb) Extract

Kyung-Tae Kwon,Gi Jung Kim,Tae Yang Kim,Jin-A Yu,Su-Young Lee,Ji-Yoon Hong,Ye Lim Jang,Tessema Haimanot Miticu,Young-In Kwon 한국식품영양과학회 2021 한국식품영양과학회 학술대회발표집 Vol.2021 No.10

In this study, Nipa palm extract by solvent were investigated for their anti-hyperglycemic and using in-vitro, in-vivo animal models. In-vitro study, we investigated the inhibitory activities of Nipa palm stems and flower extracts by solvent against various digestive enzymes such as α-glucosidase, sucrase, maltase, and glucoamylase. In addition, α-amylase inhibitory activity, oxygen radical absorbance capacity, total phenolic and flavonoid content were measured. Among solvent extract, stem water extract (SWE) had the highest α-glucosidase inhibitory activity (3.6 mg/ml of IC50) and high sucrase inhibitory activity (0.28 mg/ml IC50). Furthermore, the extracts were investigated for in-vivo post-prandial blood anti-hyperglycemic effect using Sprague-Dawley(SD) rat model. The maximum blood glucose concentration(Cmax) in SWE-treated SD-rat (0.5 g-ΚBE/kg-bw) was significantly lower than in untreated SD-rats (199.9±10.4 vs. 222.0±15.4 hr·mg/dL, p<0.05). These results indicate that SWE may improve exaggerated post-prandial spikes in blood glucose via inhibition of intestinal α-glucosidase and thus delays carbohydrate absorption in colon.

忠州市 主幹線 道路邊 建築外部色彩에 關한 硏究

崔生吉,孫泰鎭,柳顯紀,辛同寅,梁富弘,尹勝照,朴碩鉉 忠州大學校 1998 한국교통대학교 논문집 Vol.33 No.2

In order to understand the influence of colours on the urban design of a city, a portion of the central Chung-Ju was chosen as the study area, and three cases were researched as colours. These surveyed colours are analysed in their hue, value and chroma. It was necessary to determine the colours of 272 buildings exterior in all in order formulate the findings presented in this study. The result of this study can be briefly summerised as the following ; 1) The trends in the use of colour turn out like this ; 55.3% of the building were Y(yellow), YR(yellow-green), R(red) Family in Hue, abour 33.9% of them were within 8.0-8.9 and 26.6% were within 7.0-7.9 on the value scale, and about 48.5% of them were within 1.0-1.9, 2.0-2.9 and 3.0-3.9 on the chroma scale. 1) For case 1 on the exterior colours of buildings, about 57.8% were Y and YR family in Hue, about 53.7% were 8.0-8.9 and 7.0-7.9 in Value, and about 49.6% of them were within 1.0-3.9 in chroma. 2) For case 2 on the exterior colours of buildings, about 52.4% were Y and R family in Hue, about 65.1% were 7.0-8.9 in Value, and about 46% were 1.0-2.9 in Chroma. 3) For case 3 on the exterior colours of buildings, about 55.7% were Y and YR Family in Hue, about 72.1% were 7.0-8.9 in Value, and about 31.1% were 2.0-2.9 in Chroma. In summary, the colours of the building surveyed in central Chung-Ju can be characerized as Y, YR, R, N family in Hue, 7.0-7.9, 8.0-8.9 in Value registered in 1.0-1.9, 2.0-2.9, 3.0-3.9 in Chroma. The observed exterior colours show a tendency toward Yellow in Hue, High in Value and low in Chroma. Generally, the majority of the colours is light rather than strong in tone.

Poster Session : PS 0831 ; Upper GI Tract : Clinical Factors to Predict Angiographically Detectable Non-Variceal Upper Gastrointestinal Bleeding in Patients Refractory to Endoscopic Treatment

( Tae Hwan Ha ),( Tae Hoon Oh ),( Sung In Yu ),( Min Kim ),( Jong Wook Kim ),( Won Ki Bae ),( Jae Hyung Kim ),( Seung Suk Baek ),( Mi Jin Ryu ),( Ye Na Choi ),( Ji Young Park ),( Eileen L Yoon ),( Tae 대한내과학회 2014 대한내과학회 추계학술대회 Vol.2014 No.1

Background: Non-variceal upper GI bleeding (NVUGIB) is a common medical problem that has signifi cant association with morbidity and mortality. Angiographic detection and subsequent transarterial embolization (TAE) is a primary treatment option when medical and endoscopic treatments fail. We investigated clinical factors that could affect the success of the angiographic detection and prognosis after TAE in patients with NVUGIB refractory to endoscopic therapy. Methods: A retrospective analysis of the clinical data was done in patients with failed endoscopic treatment who underwent angiography for the treatment of acute NVUGIB between May 2002 and May 2013. Patients were divided into detection or non-detection groups according to the presence of bleeding stigmata in angiographic fi nding. Rebleeding defi ned as subsequent bleeding event within 7 days and mortality within 30days were analyzed as outcome parameters after TAE following detection in angiography. Results: A total 45 patients 37 (male, mean age, 65.9±14.9 years) were analyzed and classifi ed as a detection group (n=25, 55.5%) and non-detection group (n=20, 44.6%). Peptic ulcers were the most common cause of refractory NVUGIB. Larger transfusion amount (5.7±3.9 unit vs. 3.5±2.8 unit; P=0.03), prolonged aPTT level (34.2±17.3 sec vs. 21.8±13.8 sec; P=0.01) and short time interval between last endoscopy and angiography (17.5±25.9 hours vs. 34.3±59.5 hours; P=0.04) were found to be signifi cant factors for predicting angiographic detection. TAE was performed in all patients detected in angiography. Rebleeding (44%) was significantly associated with higher Rockall score (8.3±1.5 vs. 6.6±2.4; P=0.046) and mortality (12%) was signifi cantly associated with higher Rockall score (9.3±0.6 vs. 7.1±2.2; P=0.002) and higher level of BUN (55.3±47.4 vs. 27.6±17.4; P=0.01). Conclusions: Clinical characteristics associated with angiographic detection in patients with NVUGIB refractory to endoscopic therapy were severe bleeding, bleeding tendency and early angiographic intervention. The Rockall score is useful parameter for predicting rebleeding and mortality after TAE.

Peroxiredoxin V Regulates Aco2, Acadm, and Acox1 Activity in Hypoxic Kidney

Tae‐Hoon Lee,Hee‐Young Yang,Joseph Kwon,Hoon‐In Choi,Lina Ren,Ung Yang,Byung‐Ju Park,Zae Young Ryoo 한국동물생명공학회(구 한국동물번식학회) 2011 발생공학 국제심포지엄 및 학술대회 Vol.2011 No.1

Peroxiredoxin V, an atypical thioredoxin peroxidase, is widely expressed in mammalian tissues. In addition, Prdx V is localized in mitochondria, peroxisome, cytosol, and nucleus. Prdx V has been reported to protect a wide range of cellular environments as antioxidant enzyme, and its dysfunctions may be implicated in several diseases, such as cancer, inflammation, and neurodegenerative disease. Identification and relative quantification of proteins affected by Prdx V may help identify novel signaling mechanisms that are important for oxidative stress response. However, the role of Prdx V in the modulation of hypoxia‐related cellular response is not studied yet. In order to examine the function of endogenous Prdx V in hypoxic condition in vivo, we generated a transgenic mouse model with Prdx V siRNA expression controlled by U6 promoter. Of many tissues, the knockdown of Prdx V expression was displayed in kidney, lung, and liver, but not spleen and skin. We conducted on the basis of nano‐UPLC‐MSE proteomic study to identify the Prdx V‐affected protein networks in hypoxic kidneys. In this study, we identified protein networks associated with oxidative stress, fatty acid metabolism, and mitochondrial dysfunction. Our results indicated that Prdx V affected to regulation of kidney homeostasis under hypoxia stress.

웅접흄이 환기기능에 미치는 영향

문태인,구정완,정치경 大韓産業醫學會 1996 대한직업환경의학회지 Vol.8 No.3

In order to study the effects of welding fume on ventilatory function, forced expiratory spirogram was performed on 563 male workers exposed to welding fume in motor vehicles industry and 589 male control workers. Ventilatory indices such as forced vital capacity (FVC), forced expiratory volume in one second (FEV₁), the ratio of one-second forced expiratory volume to forced vital capacity(FEV₁%=FEV₁/FVC) and maximal mid-expiratory flow(MMF) were obtained by analyzing forced expiratory spirogram which were measured by Vitalograph in standing position. The result were as follows: 1. Mean values of FVC, FEV₁, FEV₁%, and MMF expressed as percent of the predicted were significantly lower in exposure group than in control group. 2. No significant differences for mean ventilatory indices were demonstrated between smokers and nonsmokers both in exposure group and control group. However, mean MMF of welders tended to reduce in smokers(77.4%) than in nonsmokers(82.4%). 3. In exposure group mean FEV₁was significantly lower in more than 20 years than those of control group. However, mean MMF, FEV₁% were significantly reduced with increasing exposure duration compared to control group, indicating 90.8% and 62.2% of the predicted in more than 20 years group. 4. In exposure group workers with obstructive ventilatory impairment(7.5%) was markedly higher than that with restrictive ventilatory impairment(2.0%). 5. In exposure group the proportion of workers with low ventilatory indices was the highest in MMF(26.8%), and followed by FEV₁(11.9%), FEV₁(7.6%) and FVC(2.1%) in descending order. Workers with low MMF and FEV₁% were significantly increased with increasing exposure duration compared to control group, indicating 64.3% and 32.1% in above 20 years group. With the above consideration in mind it suggested that the exposure to welding fume be associated with reduced pulmonary function and obstructive ventilatory impairment, increasing exposure duration be associated with reduced pulmonary function, and MMF be the most sensitive index in the evaluation of ventilatory impairments of workers exposed to welding fume.

In-vitro and in-vivo anti-inflammatory and antinociceptive effects of the methanol extract of the roots of Morinda officinalis

Kim, In-Tae,Park, Hee-Juhn,Nam, Jung-Hwan,Park, Young-Mi,Won, Jong-Heon,Choi, Jong-Won,Choe, Bong-Keun,Lee, Kyung-Tae EAST-WEST MEDICAL RESEARCH INSTITUTE KYUNG HEE UNI 2005 東西醫學硏究所 論文集 Vol.2005 No.-

The anti-inflammatory effects of the methanol extract of the roots of Morinda officinalis (MEMO) (Rubiaceae) were evaluated in-vitro and in-vivo. The effects of MEMO on lipopolysaccharide (LPS)induced responses in the murine macrophage cell line RAW 264.7 were examined. MEMO potently inhibited the production of nitric oxide (NO), prostaglandin E₂and tumour necrosis factor-α (TNF-α) in LPS-stimulated RAW 264.7 macrophages. Consistent with these results, the expression of inducible nitric oxide synthase (iNOS) and cyclooxygenase-2 (COX-2) at the protein level, and of iNOS, COX-2 and TNF-α at the mRNA level, was also inhibited by MEMO in a concentration-dependent manner. Furthermore, MEMO inhibited the nuclear factor kappa B (NF-κB) activation induced by LPS, and this was associated with the prevention of degradation of the inhibitor κB (IκB), and subsequently with attenuated p65 protein in the nucleus. The anti-inflammatory effect of MEMO was examined in rats using the carrageenan-induced oedema model. The antinociceptive effects of MEMO were assessed in mice using the acetic acid-induced abdominal constriction test and the hot-plate test. MEMO (100, 200㎎㎏^(-1) per day, p.o.) exhibited anti-inflammatory and antinociceptive effects in these animal models. Taken together, the data demonstrate that MEMO has anti-inflammatory and antinociceptive activity, inhibiting iNOS, COX-2 and TNF-α expression by down-regulating NF-κB binding activity.

흰쥐에서의 Puromycin Aminonucleoside-유발 단백뇨에 대한 선택적 Thromboxane A₂수용체길항제, KT2-962의 효과

서대규,신인철,고현철,하경란,강주섭 한양대학교 의과대학 1994 한양의대 학술지 Vol.14 No.1

The administration of puromycin aminonucleoside(PAN) to rats caused to nephrotic syndrome which characterized ascites, proteinurisa, hypoalbuminemia, and hyperlipidemia similar to those observed in human minimal change disease. Recently, several studies indicate that renal endogenous thromboxane(Tx) A₂may have an important role in pathophysiology of various renal disease. In this sutdy, we hafve examined the protective effct of a selective TxA₂receptor antagonist, KT2-962(KT2) on PAN-induced proteinuria in rats. Thus, male Wistar rats were given either daily subsutaneous injection of PAN, 20mg/kg, for 10 consecutive days from 3 days before to 7 days with PAN treatment. Urine was collectd, and body weight was measured in interval of 2 days during 2 weeks and urinary N-acetyl-β-Dglucosaminidase(NAG) activity as an index of renal tubular cell damage and urine protein were measured. In addition to measuring BUN, serum creatinine and creatinine clearance were measured to assess the degree of renal functional damage in 14th day. The results(Means SE) otained can be summarized as follows: 1)Body weight(gm) was progressively increased and gained about 46.4gm and 39.2gm on 2 weeks of treatment in the control and KT2 groups respectively. In constrast, there was weight loss about 27.4gm in the PAN group. But, it was increased about 23.2 gm in KT2+PAN grou and means that KT2 has significantly(p<0.05) suppressed weight loss by PAN. 2)Urine flow (ml/24 hours) was slightly increased in both control and KT2 groups during 2 weeks. But, it was significantly(p<0.05) increased after 7th groups during 2 weeks. But, it was significantly(p<0.05) increased after 7th day. But, concurrent administration of KT2 significantly(P<0.05) suppressed PAN-induced polyuria in KT2+PAN group. 3)Urinary protein(mg/24 hours0 was slightly increased in both control and KT2 groups. But, it was progressively increased and reached at the maximal level, 3.2 folds of initial level to 11th day and thereafter slightly reduced proteinuria to 14th day in the PAN group. In contrast, KT2 cotreatment with PAN was significantly(P<0.05) suppressed PAN-induced proteinuria in the KT2+PAN group. 4)Urinary NAG activity was markedly increased and reached to maximal level, 122.03 18.53 U/mg of urine creatinine, 12.7 folds of initial by day 9 and thenafter progressively decreased to 5.4 folds of initial level by day 14 in the PAN group. But, when KT2 was administered with PAN, it was significantly depressed its increment to day 13. But, it was reached to maximal level, 99.05 42.55, 12.7 folds of inital level much than PAN group. This result indicated that KT2 had a partial preventive effect on PAn-induced renal tubular cell damage. 5)The BUN and serum creatinine level(mg/dl) were significantly(p<0.05) increased from initial level, 18.48 1.28 and 0.50 0.03 to 118.42 41.34 and 1.66 0.27 respectively, and creatinine clearance(ml/min) was significantly(P<0.05) decreased from initial level, 0.44 0.02 to 0.28 0.07 by day 14 by PAN treatment. But, when PAN was given together with KT2, the increment of BUN and serum creatinine except for creatinine clearance were significantly(P<0.05) inhibited in the KT2+PAN group. Based on all these results obtained in this study, it is concluded that the coadministration of KT2-962 with PAN can be ingibited protein excretion in urine and suggested that endogenous TxA₂would take part in PAN-induced proteinuria in rats.

支給利子에 대한 損金規制

張仁太(In Tae Chang) 한국세법학회 2001 조세법연구 Vol.7 No.-

오늘날 다양한 금융기법이 확정손익과 미확정손익의 구별을 무너뜨림에서 한 걸음 더 나아가 근본적으로 부채와 자본의 구별은 그 자체가 상대적인 개념에 불과하고, 일반론으로 돌아가면 부채와 자본을 대치시키는 기본 축은 투자위험과 기업운영에 대한 지배권 두 가지 뿐이라고 할 수 있는데도 법인기업의 입장으로 보아서는 자기자본에 의한 자금의 조달보다는 타인자본에 의한 자금의 조달방법을 선호하여 왔다. 현행 세법은 배당과 지급이자에 대해 중립성을 유지하는 방법으로 배당에 대해 손금산입을 부인하고 지급이자에 대해서는 손금산입을 인용하나 일정한 경우에 있어서 이를 불산입하는 방법을 취하고 있다. 본 논문에서 현행 법인세법상 지급이자에 대한 손금규제의 취지와 그 내용 및 문제점을 살펴보면, 지급이자의 손금부인에 대한 규정이 동시에 적용되는 경우에는 일정한 순서 및 방법으로 적용되어야 하므로 법인세법에서 정하고 있는 지급이자의 처리방법을 살펴보고 이어서 채권자불분명 사채이자, 지급받는 자가 불분명한 채권ㆍ증권의 이자와 할인액, 기준초과차입금에 대한 지급이자, 건설자금이자, 타 법인의 주식 및 임야 등 특정용도 부동산 등에 관련한 차입금이자, 비업무용 부동산ㆍ비업무용 동산ㆍ특수관계자에 대한 업무무관가지급금에 관련한 차입금이자 및 기타 관련문제로서 특수한 이자 등에 대하여 고찰한다. In today the various financial know-how is advanced a step forward from the collapse of distinction of fixed loss & profit and unfixed loss & profit and, the distinction of debt and capital is nothing but relative concept itself fundamentally and if returns to general theory and notwithstanding the basic axes to replace debt and capital is only two controlling power of investing risk and enterprising operation but from the position of corporate enterprise has been preferred procurement of funds by outside capital than the funding by equity capital. To look back the reason from aspect of the tax law, the current tax law takes the manner to subtract the total loss from the total income in deciding assessable income and, as per the dividend to shareholders by the enterprise it is not allowed as loss whereas it is allowed as loss as per the interest payable to the loan. Since therefore, it would be preferred from the position of a corporation by the method to reduce the assessable income in calculation of income by the corporation and therefore, the method by outside capital accompanied by interest will be preferred. There is a big problem as an enterprise as the interest burden to loan is not less and whether the interest payable will be by acquisition cost of the fixed assets or to be disposed as simple cost in the current transaction status as the enterprise taxation cost. Such a problem will be a matter in the essential theory as there is tendency used as evading means in the tax law by counting of loss into interest paid. It is therefore, that is required by the neutrality in the taxation law about dividend & interest paid will also be natural. As for method of maintaining of the neutrality, there will be such method to allow the dividend as loss and be the method to do disposition of dividend & interest paid as the same by not allow the interest paid as a loss however, the current tax law disposes the dividend & interest paid as follows: That is to say, it denies calculation of loss of dividend but allows for calculation of loss of the interest paid and in a certain case, it takes the method not counting it in. Since therefore, under this thesis to look back the purport of loss restriction, the details and the problems of interest payable in the current Corporate Tax Law and, if the provision of denial of loss to interest paid it has to be applied under a certain order and method, to look into the disposing method of interest paid as set forth by the Corporate Tax Law and is to give consideration to interest of debenture the creditor is not clear, the credit of the person to be paid is not clear, the interest & discount amount of securities, the interest paid to loan in excess of the standard, the interest to construction fund, the interest to loan related to such specific use as stock and forest of other corporation, the interest to loan in respect to provisional payment having no relation with business of specially related person, real estate not for business, personal property not for business and special interest as related problems.