자녀세액공제의 실효성과 자녀지원의 합리적 조정방안에 대한 연구

정유석(Jeong Yu-seok) 한국국제회계학회 2020 국제회계연구 Vol.0 No.92

우리나라의 경우 자녀와 관련한 지원규모 중 가장 큰 비중을 차지하는 것은 조세지원에 의한 것이다. 또한 조세지원은 현금지급 방식보다는 상당부분 현금지급 이외의 소득공제 또는 세액공제 방식에 의하여 유지되어 왔다. 현재 시행되고 있는 자녀관련 조세지원 제도에는 비환급형인 인적공제(기본공제)와 교육비공제 및 자녀세액공제가 있으며 현금지급을 하는 환급형으로 자녀장려세제와 근로장려세제가 있다. 추가로 최근 2018년 아동수당이 신설되면서 중복지원을 막기 위해 아동수당 지급대상(6세 이하) 자녀에 대해서는 자녀세액공제 적용을 폐지하는 세법개정이 이루어졌다. 그러나 그동안 자녀지원 지원규모의 확대와 다양한 제도들의 시행에도 불구하고 높은 저출산을 보이고 있어 자녀지원 제도 및 정책의 실효성에 대해 지속적으로 문제 제기가 되고 있는 실정이다. 이에 본 연구는 자녀관련 조세지원 방식에 따른 소득수준별 소득자의 조세감면 혜택의 차이와 이에 따른 조세지원제도의 실효성을 살펴보았다. 아울러 우리나라와 OECD 주요국들의 자녀지원 제도들의 비교를 통해 자녀관련 조세지원의 실효성을 제고하기 위한 보다 바람직한 개선방향을 아래와 같이 제시한다. 첫째, 4천만원 이하 저소득자들의 지원대상 비중이 낮은 자녀세액공제를 폐지하고 대신에 자녀세액공제 대상(7세 이상 20세 이하)에 대해 현금지급 방식의 자녀수당으로 전환하는 방안이다. 둘째, 일정 기준이하의 저소득자가 산출세액이 부족하여 자녀세액공제를 받지 못한 공제미달세액분에 대해 환급을 적용하는 방안이다. 셋째, 지원 취지 및 성격이 유사하고 중복되는 다양한 자녀지원 제도들의 통․폐합을 통해 제도를 단순화하는 방안이다. The biggest portion of assistances related to children is tax support in Korea. The tax support has been maintained through income tax deduction or tax credit to quite a degree, rather than paying cash. The current tax support system for children includes human deduction (basic deduction), educational expenses deduction, and child tax deduction, which are nonrefundable. The refundable support through cash payment includes child tax credit (CTC) and earned income tax credit (EITC). As child allowances were newly added in 2018, a tax law revision, by which child tax deduction application is abolished to the child allowances-subject children (6 or younger), was carried out to prevent duplicate support. However, problems on the effectiveness of the support system for children and the policy are persistently raised, because low child birth rate has been shown, despite child support size expansion and execution of various systems. This study examined earned income earners’ tax reduction and exemption benefit differences by income level according to child tax support methods, and the policy effectiveness. Through comparison between the Korean support system for children and major OECD countries’ systems, this study presents a desirable improvement direction to enhance the effectiveness of child tax support as follows: First, a method to abolish the child tax deduction, whose application ratio is low for the low income earners making KRW 40 million or less, and covert it to child allowances by which cash payment is made to child tax deduction subjects (7 to 20 years of age). Second, a method to apply refund on the underdeductible, namely, to those who did not receive child tax deduction, due to the lack of tax assessment amount of low income earners making money less than a certain amount of money. Third, a method to simplify various child support systems whose support purpose and nature are similar and duplicated through rearrangement.

연금보험료 공제방식별 세부담의 차이와 개선방안

정유석(Jeong Yu-Seok) 한국국제회계학회 2018 국제회계연구 Vol.0 No.81

우리나라의 경우 초고령사회로 진입하고 있는만큼 노후연금에 대한 대비가 매우 중요한 시점이다. 이러한 사회적 환경에 맞추어 연금 세제지원 확대방향을 일관되게 유지해 오고 있다. 특히 2013년 세법개정에서는 연금보험료에 대한 공제방식이 소득공제에서 세액공제로 전환되었다. 이러한 전환은 저소득층에 비해 상대적으로 고소득층이 더 큰 세제혜택을 받게 되어 과세불공평을 가져온다는 이유에 근거한 것이다. 그러나 일반보험료와 기타 특별공제 항목들에 대한 세액공제 방식으로의 전환은 소득수준별 과세형평성 제고의 효과를 가져 왔지만 연금보험료는 일관된 결과를 보여주지 않았다. 이점에 기초하여 본 연구는 연금보험료 공제방식의 전환에 따른 근로소득자의 소득 수준별 세부담의 차이를 분석하고 이에 때한 문제점 및 개선방안을 제시하였다. 연구결과에 대한 몇 가지 개선방안을 다음과 같이 제시하고 있다. 첫째, 최근 국제적 연금 공제방식과의 부합, 이중과세의 문제 해소 및 세무행정의 복잡성을 완화하기 위해 소득공제 방식으로의 재전환이다. 둘째, 공적 및 사적연금에 대한 이원화된 공제방식의 복잡성을 낮추고 세액계산의 용이함과 납세협력 비용의 절감을 위해 연금 유형별 공제방식의 일원화이다. 셋째, 연금세액공제의 연금저축 가입 유인 및 확대 효과를 제고하기 위해 세액공제를 받지 못하는 소득자들에게 연금저축 세액공제액을 환급해주는 방안이다. 넷째, 연금보험료 공제율의 차등 적용 소득구간의 조정이다. As Korea enters the super-aged society, it is very critical time now to prepare for old age pension. In line with such a social environment, Korea has consistently maintained a tax system support expansion direction for pension. In the revised Tax Law in 2013, the deduction type of pension premium changed from income deduction to tax credit (deduction). The reason is that high income brackets receive relatively bigger tax benefits than low income brackets, which causes inequity in taxation. The shift into tax credit type on general insurance premiums and other special deduction items has brought about the enhancement of taxation equity effect by income level. However, pension premiums have not shown a consistent result. Based on this, this study analyzed tax burden differences by earned income earners’ income level according to shift into pension premium credit type, and presented problems and improvement measures. This study presented several improvement measures as follows: first, re-shift into income deduction type to be in line with international pension credit type, to solve duplicate taxation, and to ease tax administrative complexity. second, credit type’s unification by pension type to reduce the complexity of double deduction type and for easy tax amount calculation and reduction of tax payment cooperation cost. third, introduction of negative pension tax credit in order to induce to join pension savings and enhance the expansion effect. fourth, income level adjustment through differential application of the credit rate of pension contributions.

Organic Solar Cells: Solution‐Processable Reduced Graphene Oxide as a Novel Alternative to PEDOT:PSS Hole Transport Layers for Highly Efficient and Stable Polymer Solar Cells (Adv. Mater. 42/2011)

Yun, Jin‐,Mun,Yeo, Jun‐,Seok,Kim, Juhwan,Jeong, Hyung‐,Gu,Kim, Dong‐,Yu,Noh, Yong‐,Jin,Kim, Seok‐,Soon,Ku, Bon‐,Cheol,Na, Seok‐,In WILEY‐VCH Verlag 2011 Advanced Materials Vol.23 No.42

<P>Solution‐processable reduced graphene oxide as a hole‐transporting layer for highly efficient and stable organic solar cells is reported on page 4923 by Dong‐Yu Kim, Seok‐In Na, and co‐workers. Introduction of a newly reduced graphene oxide by simple solution processing into solar cells dramatically raises the cell efficiency and cell life‐time. The results will allow full use of chemically reduced graphene and will advance the realization of carbon‐based printable optoelectronic devices. </P>

소아 뇌사자 장기 공여 마취: 증례 보고

손석곤, 정유섭, 박상희 충북대학교 의과대학 충북대학교 의학연구소 2016 忠北醫大學術誌 Vol.26 No.1

본문참고

연산 증폭기 (TL494) 를 이용한 DC/DC 승압 컨버터 제어 시스템 설계

정구종,이혜연,문경주,정유석,이준영,손영익 明知大學校 産業技術硏究所 2009 産業技術硏究所論文集 Vol.28 No.-

A simple control system using an op Amp (TL494) is presented for a DC/DC boost converter. The DC/DC boost converters have many industrial applications including renewable energy sources and hybrid automobiles. The problem of regulating the output voltage in the presence of load variation has been a research subject of interest for many years. After computer simulations with SimPower system of Matlab Simulink, we have developed the converter system in university laboratory according to the design specifications. Since the chip TL494 has both op Amp and PWM comparator even beginners can easily develop the control system. Experimental results show that the proposed system has some robustness with respect to the load variation.

소의 시상하부내에서 Vasopressin과 Oxytion분비세포의 분포에 관한 면역조직화학적 연구

유명철,김종중,장인엽,문정석,정주현,김흥중,조사선 朝鮮大學校 附設 醫學硏究所 1991 The Medical Journal of Chosun University Vol.16 No.1

This study was done to observe the distributions of Oxytocinergic and Vasopressinergic neurons in the hypothalamus of the cow. For the immunohistochemical staining, sections were reacted with the following sequence of solutions: monoclonal anti-vasopressin and anti-oxytocin, biotinylated anti-mouse IgG, avidin-biotin peroxidase complex, and Ni-DAB. The results observed under light microscope were summarized as follows. Our immunohistochemical investigations reveal both vasopressinergic and oxytocinergic neurons in the supraoptic nucleus(SON), paraventricular nucleus(PVN), accessory supraoptic nucleus (ASN), periventricular nucleus(PN), suprachiasmatic nucleus(SCN), and arcuate nucleus(AN), but these two types of neurons were mainly distributed in the PVN and SON and the ratio of the number of vasopressinergic neurons to that of oxytocinergic neurons was 1:1.30 in the PVN, and 1:1.00 in the SON. These two types of neurons were round, oval and spindle-shaped and cell size was 30-55um.

댄스스포츠 경기판정 영향요인에 대한 인식차 비교분석

손석정,정유진 남서울대학교 2011 남서울대학교 논문집 Vol.17 No.2

The purpose of this study is to conduct an empirical analysis on differences in perspectives regarding background variables affecting dance-sport game decisions(including the referee's fairness, credibility, and possible misjudgement) and to provide fundamental information to help with fair game handling. The result of the analysis is as follows: First, all aspects such as fairness, partiality, and wrong decisions showed significant differences (p<.001) among groups after carrying out a comparative analysis on different perspectives regarding the influence of athlete and referee groups on the decision-making aspect. Second, fairness showed significant differences between male and female athletes (p<.01) after carrying out a comparative analysis on different perspectives regarding decision-making influences between different sex. Third, fairness (p<.05) and partiality (p<.01) showed significant differences among groups after carrying out a comparative analysis on different perspectives regarding the influence of different athletic divisions on the decision-making aspect. Fourth, fairness (p<.05) and partiality (p<.001) showed significant differences among groups after carrying out a comparative analysis on different perspectives regarding the influence of the athlete's different status (amateurs or professionals) as on the decision-making aspect. Fifth, fairness and partiality (p<.001 respectively) showed significant differences after conducting a comparative anlysis on different perspectives regarding the influence of the athlete's experience on the decision-making aspect. Key Words : dance sport, game decisions, fairness, partiality, wrong decisions

태권도 프로그램이 정신지체아동의 인지기능 발달에 미치는 영향

허정석,황영성,한성유,이수판,안인준 釜山大學校 附設 體育科學硏究所 2006 體育科學硏究所 論文集 Vol.22 No.1

The purpose of this study was to determine the effect of the Taekwondo program on cognitive competence of children with mental retardation. The subjects were 18 children with mental retardation. The children were devided into two groups. One group(n=9) was in an experimental group and the other group(n=9)was a control group. To find out any changes of their cognitive competence, the Taekwondo program was executed to the exercise group three times a week, for forty minutes a day over ten weeks......

제14회 부산 아시아 경기대회 남자 태권도 경기 공격기술 및 득점 분석

허정석,황영성,박재성,김도호,한성유,이수판 한국스포츠리서치 2004 한국 스포츠 리서치 Vol.15 No.4

The purpose of this study was to analyze attack skills and scores in 8 weight classes of male Taekwondo athletes who participated in the semi-final and final matches(48 athletes) in the 14the Asian Games(2002, Busan). The 14th Asian Games was chosen for this study because it is in these games that the rules were revised to a variable scoring system. The results obtained from this analysis were as follows; 1. There is a sinificant difference of attack skill frequency per Korean(Foreign) male athlete was 50.00(51.38) times and scores obtained were an average of 5.06(4.25) points per athlete. 2. There is a significant difference in attack frequency between the light weight group and heavy weight group of Korean and Foreign male athletes. Korean male athletes: Between groups, in case of momtong-dolryeochagi, naraechagi and tchikeachagi, the frequency of the light weight group was shown to be higher. The frequency of momtong-dolryeochagi was shown to be higher in the heavy weight group. 3. There is a significant difference in attack frequency between Korean male athletes and Foreign male athletes in the light weight group and heavy weight group. The light weight group: Between groups, in case of momtong-dolryeochagi and eolgul-dolryeochagi, the frequency of Korean male athletes was shown to be higher and in case of naraechagi, dwitchagi and dolgaechagi, the frequency of Foreign male athletes was shown to be higher. The heavy weight group: Between groups, in case of and eolgul-dolryeochagi, naraechagi and dwitchagi, the frequency of Korean male athletes was shown to be higher and in case of momtong-dolryeochagi, tchikeachagi and dolgaechagi, the frequency of Foreign male athletes was shown to be higher.

제14회 부산 아시아 경기대회 여자 태권도 경기 공격기술 및 득점 분석

허정석,황영성,박재성,김도호,한성유,이수판 한국스포츠리서치 2004 한국 스포츠 리서치 Vol.15 No.2

The purpose of this study was to analyze attack skills and scores in 8 weight classes of female Taekwondo athletes who participated in the semi-final and final matches(48 athletes) in the 14th Asian Games(2002, Busan). The 14th Asian Games was chosen for this study because it is in these games that the rules were revised to a variable scoring system. The results obtained from this analysis were as follows; 1. Korean female athletes: No significant difference was found in attack frequency in the light weight class and the heavy weight class. The attack frequency in the light weight class was shown to be in the following order: momtong-dolryeochagi(217 times), naraechagi(48 times) and dichagi(15 times). The attack frequency in the heavy weight classwas shown to be in the following order: momtong-dolryeochagi(263 times) and tchikeachagi(15 times). 2. Foreign female athletes: No significant difference was found in attack frequency in the light weight class and the heavy weight class. The attack frequency in the light weight class was shown to be in the following order: momtong-dolryeochagi(555 times), naraechagi(32 times) and dichagi(12 times). The attack frequency in the heavy weight class was shown to be in the following order: momtong-dolryeochagi(555 times), tchikeachagi{35 times) and naraechagi(35 times). 3. There is a significant difference in attack frequency in the light weight group of Korean female athletes and foreign female athletes, Between groups, in case of quick body attack, such as momtong-dolryeochagi and naraechagi, the frequency of korean athletes was shown to be higher and scores obtained were higher. In case of high score face attack, such as eolgul-dolryeochagi and tchikki, the frequency of foreign atheletes was shown to be higher 4. There is a significant difference in attack frequency in the heavy weight group of Korean female athletes and foreign female athletes, Between groups, in case of quick body attack, such as momtong-dolryeochagi and naraechagi, the frequency of Korean athletes was shown to be higher and the foreign female athletes' eolgul-dolryeochagi and dwitchagi score rates were shown to be the higher.