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.

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.

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>

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

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

혈관외피종 -1증례 보고-

강유미,지미경,양기화,강석진,김병기,김선무,정수일 대한병리학회 1990 Journal of Pathology and Translational Medicine Vol.25 No.5

혈관외피종 -1증례 보고-

강유미,지미경,양기화,강석진,김병기,김선무,정수일 대한병리학회 1990 Journal of Pathology and Translational Medicine Vol.24 No.2

실리카가 첨가된 PEHA/PS 코어-쉘 압력가소성 고분자의 합성

양의석,김유진,이상석,류상욱 충북대학교 산업과학기술연구소 2011 산업과학기술연구 논문집 Vol.25 No.2

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입상 활성탄을 이용한 오존공정의 개선에 관한 연구

이유미,이동석 江原大學校 産業技術硏究所 2008 産業技術硏究 Vol.28 No.A

Ozone/GAC and ozone-GAC processes were introduced for treatment of humic acid, which is representative refractory organic compound. The treatment efficiencies of humic acid in each process were analyzed in pH variation, DOC removal, and UV_(254) decrease. UV_(254) decrease in all processes was comparatively high with efficiency over 92%. UV_(254) decrease in ozone alone process was 85%. DOC removal in Ozone-GAC process was the highest with 75%. Removal by Ozone/GAC, Ozone alone processes were 71% and 33% respectively.

경막 내 colistimethate 투여로 치료한 다제 내성 cinetobacter baumannii 뇌실염

홍유아,유진홍,김진진,모은영,안건희,정희경,김진석,이현정,정미향,윤승배 대한감염학회 2009 감염과 화학요법 Vol.41 No.4

Acinetobacter species is a non-fermentative aerobic gram-negative coccobacillus that is an important pathogen found in nosocomial infections. Recently, multi-drug resistant Acinetobacter baumannii (MDR-AB) infections have been increasing and pose a serious problem. Most such infections present as bacteremia, pneumonia, or a wound infection; however, CNS infections are very rare. We herein present a case of ventriculitis caused by MDR-AB in a 37-year old man after a neurosurgical intervention. The patient was successfully treated with intrathecal colistimethate.