일부 조선업 근로자들의 bisphenol A 노출실태와 생물학적 지표

김청식,박준호,차봉석,박종구,김헌,장성훈,고상백,Kim, Cheong-Sik,Park, Jun-Ho,Cha, Bong-Suk,Park, Jong-Ku,Kim, Heon,Chang, Soung-Hoon,Koh, Sang-Baek 대한예방의학회 2003 예방의학회지 Vol.36 No.2

용접공은 용접과정에서 용접 흄, 중금속 및 bisphenol-A에 노출된다. 따라서 이 연구는 직무노출 메트릭스에 근거하여 근로자들의 내분비 교란물질의 노출실태를 파악하고자 하였다. 또한 생물학적 모니터링에 사용되는 뇨중 대사산물 농도에 영향을 미칠 것으로 생각되는 대사효소의 유전적 다형성 분포를 조사하였으며 이들 유전자가 뇨중 대사산물 배설에 미치는 영향을 연구하고자 하였다. 연구대상자는 경상남도에 있는 모 조선업체에 종사하는 근로자를 대상으로 하였다. 연구대상자는 총 84명으로 용접공 47명과 대조군 37명을 대상으로 하였다. 이름, 연령, 보호구 착용 여부, 흡연습관, 음주여부 등에 대하여 설문조사를 시행하였다. 시료채취는 건강검진이 진행되는 오후에 하였으며 뇨중 BPA는 뇨중 크레아티닌으로 보정하여 측정하였다. 대사효소의 유전자 다형성은 혈액의 백혈구로부터 DNA를 추출하여 제한 효소 절단 단편 다형성(restriction fragment length polymorphism, RFLP)법으로 검사하였다. 흄 중 BPA의 농도는 최대값 229.9 ng/mg, 최소값 5.7 ng/mg, 평균 61.9 ng/mg 이었다. 흄 총 중량과 흄중 BPA 양 간에 상관계수는 0.516으로 양적 선형관계를 보여주었다. 뇨중 BPA 농도는 대조군보다 용접공에서 유의하게 높았다. CYP1A1, CYP2E1, UGT1A6등의 유전자 다형성에 따라 뇨중 BPA 농도에는 차이가 없었다. 뇨중 BPA에 대한 다중회귀분석에서는 노출등급만이 유의한 변수였다. 용접 흄에 노출된 후 뇨중 BPA농도에 영향을 가장 큰 영향을 미치는 것은 노출등급이었으며, 대사효소의 유전적 다형성은 유의한 효과를 나타내지 못하였다. Objectives : Because shipyard workers are involved with various manufacturing process, they are exposed to many kinds of hazardous materials. Welders especially, are exposed to bisphenol-A (BPA) during the welding and flame cutting of coated steel, This study was conducted to assess the exposure status of the endocrine disrupter based on the job-exposure matrix. The effects of the genetic polymorphism of xenobiotic enzyme metabolisms involved in the metabolism of BPA on the levels of urinary metabolite were investigated. Methods : The study population was recruited from a shipyard company in the f province. A total of 84 shipbuilding workers 47 and 37 in the exposed and control groups, respectively, were recruited for this study. The questionnaire variables included, age, sex, use of personal protective equipment, smoking, drinking and work duration. The urinary metabolite was collected in the afternoon and correction made for the urinary creatinine concentration. The of the CYP1A1, CYP2E1 and UGT1A6 genotypes were investigated using polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) methods with the DNA extracted from venous blood. Results : The urinary BPA level in the welders group was significantly higher than in the control group (p<0.05). The urinary BPA concentration with the wild type UGT1A6 was higher than the other UGT1A6 genotypes, but with no statistical significant. From themultiple regression analysis of the urinary BPA, the regression coefficient for job grade was statistically significant (p<0.05). Conclusions : The grade of exposure to BPA affected the urinary BPA concentration was statistically significant. However, the genetic polymorphisms of xenobiotics enzyme metabolism were not statistically significant. Further investigation of the genetic polymorphisms with a larger sample size is needed.

크실렌 노출로 인한 요중 메틸마뇨산 배설에 미치는 유전자 다형성 연구

김청식,고상백,김형수,박수경,장성훈,Kim, Cheong-Sik,Koh, Sang-Baek,Kim, Hyeong-Su,Park, Sue-Kyung,Chang, Soung-Hoon 대한예방의학회 2004 예방의학회지 Vol.37 No.4

Objectives : The purpose of this study was to investigate the effect of genetic polymorphism of cytochrome P450 2E1 (CYP2E1) and aldehyde dehydrogenase 2 (ALDH2) on the xylene metabolism. Methods : Among 247 workers, 116 were occupationally exposed to xylene and 131 were not. Workers exposed to xylene had different work such as spray, touch-up, mix & assist, and pre-treat. Questionnaire variables were age, sex, use of personal protective equipment, smoking, previous night's drinking and work duration. The urinary methylhippuric acid was measured in the urine collected in the afternoon and corrected by urinary creatinine concentration. The genotypes of CYP2E1 and ALDH2 were investigated by using PCR-RFLP (polymerase chain reaction-restriction fragment length polymorphism) methods with DNA extracted from venous blood. Results : 1. The urinary concentrations of o-, m-, and p-methylhippuric acid and total methylhippuric acid in the exposed group were significantly higher than those in the non-exposed group (p<0.001). 2. In multiple regression analysis, the urinary methylhippuric acid concentration was significantly influenced by exposure grade (Job-exposure matrixes), smoking, drug use and kind of protective equipment (p<0.1). 3. Genetic polymorphism of CYP2E1 and ALDH2 did not affect urinary methylhippuric acid level in the exposed group (p>0.05). Conclusions : Exposure grade, smoking, drug use and kind of protective equipment affected urinary methylhippuric acid level, whereas genetic polymorphism of CYP2E1 and ALDH2 did not. However, further investigation for the effect of genetic polymorphism on the metabolism of xylene with a larger sample size is needed.

열차단막 응용을 위한 Al₂O₃ 에 증착된 Y₂O₃ 나노박막의 열전도도 와 경계면열저항에 관한 연구

김종욱(Jong-Wook Kim),김경천(Kyung-Chun Kim),박건형(Gun-Hyung Park),양호순(Ho-Soon Yang),김청식(Chung-Sik Kim),홍경수(K. S. Hong),김석로(Seok-Ro Kim) 대한기계학회 2006 대한기계학회 춘추학술대회 Vol.2006 No.11

The effect of interfaces on thermal conductivity is studied with Y₂O₃ thin films deposited on an Al₂O₃ substrate. Y₂O₃ thin films with the thickness between 100 and 500 ㎚ are prepared by RF magnetron sputtering and thermal conductivity of the films is measured by the 3 omega method. The strong film thickness-dependent thermal conductivity is observed due to the interfacial thermal resistance. The relationship between the interfacial thermal resistance and film thickness-dependent thermal conductivity is derived from a temperature profile across a thin film having an interface with a substrate.

조세채권의 공익채권 여부를 결정짓는 채무자 회생 및 파산에 관한 법률 상 납부기한의 의미 - 대법원 2012.3.22 선고 2010두27523 전원합의체 판결을 중심으로 -

김청식 ( Chung Sik Kim ) 서울시립대학교 법학연구소 2012 조세와 법 Vol.5 No.2

구 채무자회생법 제179조 제9호의 ‘납부기한’에 대하여 대법원은 법정납부기한으로 해석하였다. 법령에서 구체적으로 규정하지 못하고 있는 채무자회생법 제179조 제9호의 ‘납부기한을 어떻게 해석할지에 대해서는 세목별, 사안별로 해당규정의 취지에 따라 해석함이 합리적이다. 이 규정은 간접세 등으로서, 회생절차개시 전에 납세의무가 성립하여 일반적인 권리구분기준에 따르면 회생채권에 속하고, 구체적인 확정여부와 상관없이 회생절차개시 당시 아직 납부기한이 도래하지 않은 것을 공익채권으로 구분하고 있다. 간접세 등으로서 회생절차개시 전에 납세의무가 성립하였으나 회생절차개시 당시에 납부기한이 도래하지 않은 것은 모두 공익채권에 해당되고 조세채권의 확정시기는 묻지 않고 있다. 이 사건은 회생절차개시 이전에 대손세액공제로 인한 채무자의 부가가치세 납세의무가 성립하였으나 채무자의 납세의무불이행으로 인하여 회생절차 개시 후에 과세관청의 부과처분에 따라 납세의무가 확정되고 납부기한이 도래하였다. 따라서 이 사건에서 문제되는 납부기한은 과세관청의 납세고지서에 기재된 지정납부기한으로 해석함이 합리적이다. 또한 공급자가 과세대상거래에서 부가가치세를 징수할 수 없는 경우에는 공급받은 자에게 부가가치세를 전가시킬 수 없게 되어 결국 공급자에게 귀착되는 부가가치세 이론상 모순점을 제거하기 위한 부가가치세 대손세액공제제도의 취지에 비추어 보더라도, 이 사건의 경우 부가가치세 매입세액을 공제받은 채무자에게 부가가치세 대손세액공제액에 상당하는 부담을 시키는 것이 합당하므로 납부기한은 지정납부기한으로 해석함이 합리적이다. The Supreme Court decided that the meaning of the due date for tax payment in the Debtor Rehabilitation And Bankruptcy Act is legal term of paying tax. The meaning of the due date for tax payment in the Debtor Rehabilitation And Bankruptcy Act has to decided reasonably because it is uncertain in the Act. This Article classifies indirect tax etc. that is 'community claim'40) that arose before the commencement of the case concerning the debtor and whose the due date for tax payment hasn't come up at the time of the commencement of the case, into administrative expense. The tax claim that indirect tax etc. arose before the commencement of the case and its due date for tax payment hasn't come up at the time of the commencement of the case is all administrative expense irrespective of assessment. In this case, VAT claim arose before the commencement of the case but the taxpayer wasn't self-assessment then taxation subject assessed the VAT and its notified due date for tax payment came up. Therefore the meaning of the due date for tax payment in the Debtor R ehabilitation And Bankruptcy Act is notified due date for tax payment. Moreover, in view of the purpose of bad debts tax credits, the due date for tax payment of this case is notified due date for tax payment.

실질적 관리장소 세제의 실무적용상 문제점과 개선방안

김청식(Kim, Chung Sik) 한국국제조세협회 2017 조세학술논집 Vol.33 No.2

실질적 관리장소(이하 POEM)는 소득과세상 외국법인의 거주지를 판정하기 위해서 창안된 개념이고, 내 · 외국법인 판정기준으로서 창안된 개념이 아니다. 그럼에도 불구하고 내국법인의 본점 소재지를 법인의 거주지로 인식하는 전통적인 인식 속에서, 시대변화와 함께 거주지국 과세목적상 외국법인의 국내 거주지규정이 필요한 상황이 되어 POEM개념을 세법에 도입하면서, 국조법은 외국법인의 POEM을 내국법인의 본점과 동일시하고, 법인세법은 같은 관점에서 POEM이 국내에 소재하는 외국법인을 내국법인과 동일시하는 규정을 두고 있다. 본점소재지는 내국법인의 과세상 거주지판정기준으로 하는 한편으로, 국제적 용례에 따라서 POEM은 외국법인의 과세상 거주지판정기준으로 하려는 취지로 규정하면서 이를 내 · 외국법인 판정기준으로 혼동한 입법오류이다. 따라서 현행 법인세법을 비롯한 모든 세법상 POEM 용례가 국제적 용례에 부합되는지 재검토․수정이 필요한 한편으로, 법인거주지 규정을 신설하는 동시에 세법상 법인을 거주자법인과 비거주자법인으로 구분하여 납세의무를 규정하고, 신설규정과 다른 세법과의 관계를 명확히 하는 입법적 개선이 필요하다. The concept of “place of effective management (“POEM”)” has not been devised to distinguish between domestic corporations and foreign corporations but to decide the residency of foreign corporations for tax purposes. Nevertheless, it is laid down in the Law for Coordination of International Tax Affairs that the POEM of a foreign corporation is the head office of a domestic corporation and in the Corporate Income Tax Act that the foreign corporation whose POEM is within the country is a domestic corporation. Thus, the following policy measures are required to make up for the loopholes regarding the POEM so that it corresponds with internationally acceptable rules: a new residency rule for foreign corporations should be adopted; tax liability for resident corporations should be separated from that for non-resident corporations; and the residency rule should be clearly defined in accordance with applicable laws.

일부 농촌주민에서 Alcohol Use Disorders Identification Test를 이용한 위험 및 유해 음주율 조사

김형수,이건세,김청식,김기옥,장성훈,Kim, Hyeong-Su,Lee, Kun-Sei,Kim, Cheong-Sik,Kim, Ki-Ock,Chang, Soung-Hoon 대한예방의학회 2001 예방의학회지 Vol.34 No.3

Objectives : To investigate the prevalence of hazardous and harmful alcohol use, which are a subthreshold of alcohol related disorders, Methods : Direct-interview questionnaires to 1,183 rural persons (489 male, 694 female) were conducted in Chungju-city from July 2 to 20, 1998. As a screening instrument, the alcohol use disorders identification test (AUDIT) was used. Results : The prevalence of alcohol use was 41.7%. In males, it was 66.3% and in females, it was 24.4%. The mean of the AUDIT score of males and females was 13.2 and 5.6, respectively. As WHO guideline, the prevalence of hazardous alcohol use in males and females was 80.3% and 20.7%, respectively. This suggests that the prevalence of 'hazardous drinking' and 'harmful drinking' was 45.4% and 29.3% for males and 1.2% and 2.4% for females, respectively. Conclusions : This study presented the prevalence of hazardous and harmful drinking of a rural population in Korea and reviewed those health problems. Further evaluation to detect and treat lower alcoholic drinkers is recommended.

4- 비닐시클로헥센을 이용한 방향족 니트로 화합물의 환원반응

김홍석,김동일,김청식,주영제 ( Hong Seok Kim,Dong Il Kim,Cheong Sig Kim,Young Je Joo ) 한국공업화학회 1994 공업화학 Vol.5 No.5

부타디엔의 고분자반응 또는 운반 및 보관과정에서 이량화되어 생성되는 4-비닐시클로헥센(VCH)을 이용하여 방향족 니트로화합물을 Pd/C 촉매하에서 촉매 전달 수소화반응시켜 높은 수율의 아닐린유도체로 합성하였다. 니트로벤젠고리에 치환기가 치환된 오르토-니트로톨루엔, 오르토-니트로페놀, 오르토-니트로아니졸의 경우는 파라-니트로톨루엔, 파라-니트로페놀, 파라-니트로아니졸의 반응보다 반응 소요시간이 길었다. 4-비닐시클로헥센-에탄올-Pd/C계에서 오르토, 메타, 파라-클로로니트로벤젠, 파라-니트로벤즈알데히드, 파라-니트로벤질알코올, 파라-니트로벤질 아세테이트 등의 화합물에서는 환원반응뿐만 아니라 가수소 분해반응도 진행되어 파라-톨루이딘이 생성되었다. Most of the aromatic nitro compounds were reduced to amines in high yield by transfer of hydrogen from 4-vinyl cyclohexene to the substrate via palladium catalyst. The usefulness of the method is not affected by the presence of a variety of other functional groups such as -OH, -OCH₃, -CH₃, -CO₂H, and -Cl, except for halogen which is removed during hydrogenation. The reduction of ortho-substituted nitrobenzene such as o-nitrotoluene, o-nitrophenol, o-nitroanisole was slower than the para isomer. Typically, the nitro compound is refluxed in ethanol with a large exess of 4-vinylcyclohexene in the presence of Pd-C catalyst. Under the above conditions, p-nitrobenzaldehyde, p-nitrobenzyl alcohol, and p-nitrobenzyl acetate were reduced to p-toluidine.

연 폭로 근로자들의 지질과산화 및 항산화상태에 관한 연구

이원진,황천현,김청식,장성훈,김양호,김해준,Lee, Won-Jin,Hwang, Cheon-Hyun,Kim, Cheong-Sik,Chang, Soung-Hoon,Kim, Yang-Ho,Kim, Hae-Joon 대한예방의학회 1998 Journal of Preventive Medicine and Public Health Vol.31 No.3

This study was started to find out if plasma malondialdehyde(MDA), $\alpha-tocopherol$ and erythrocyte superoxide dismutase(SOD) activity could be markers of biological activity resulting from exposed to lead in workers. Blood samples were randomly obtained from lead-exposed workers(n=29), $CO_2$, welders(n=60) and office workers(n=60). We used whole blood to analyse blood lead with atomic absorption spectrophotometer. Superoxide dismutase activity in erythrocyte was measured with spetrophotometer. MDA and $\alpha-tocopherol$ in plasma were measured with high performance liquid chromatography. Lead-exposed workers was significantly high in blood lead concentration$(29.37{\mu}g/d\ell)$ compared with welders$(6.42{\mu}g/d\ell)$ and office workers$(5.01{\mu}g/d\ell)$. The level of plasma MDA was significantly higher in the lead-exposed workers($1.87{\mu}mol/g$ cholesterol) than the welders($1.41{\mu}mol/g$ cholesterol) and office workers($1.41{\mu}mol/g$ cholesterol). Erythrocyte SOD activity in lead-exposed workers(56.80 U/g Hb) was significantly increased than those of welders(37.63 U/g Hb) and office workers(20.47 U/g Hb). The plasma $\alpha-tocopherol$ level of lead-exposed workers($4.93{\mu}g/g$ cholesterol) was statistically different from welders($4.25{\mu}g/g$ cholesterol) and office workers$4.28{\mu}g/g$ cholesterol). Neither age nor smoking was related to SOD or MDA level. Blood lead was significantly correlated with erythrocyte SOD activity(r=0.405), plasma MDA(r=0.296) and $\alpha-tocopherol$ (r=0.207). Plasma MDA was also significantly correlated with SOD (r=0.217). In multiple regression analysis, the change of MDA and SOD activity level related to the blood lead concentration. These results suggested that the increase of plasma MDA and erythrocyte SOD activity in lead-exposed workers had a close relationship with the oxidative stress induced by lead.

Erythrocyte Cholinesterase Activity and Demographic Factors in Healthy Human

이원진,김청식,김진석,장성훈,Lee, Won-Jin,Kim, Cheong-Sik,Kim, Jin-Seok,Chang, Soung-Hoon 한국농촌의학.지역보건학회 2000 농촌의학·지역보건 Vol.25 No.1

적혈구 콜린에스테라제 활성도와 성, 연령, 키, 몸무게, 음주 및 흡연력 등 인구학적 특성과의 관련성을 살펴보기 위해서, 두 곳의 농약 사업장 근로자 52명과 의과대학생 51명 등 총 103명을 대상으로 현장 검사용 기계를 이용해 2000년 1월부터 2월까지 적혈구 콜린에스테라제 활성도를 측정하였다. 조사 대상자는 남성이 89명(86.4%), 여성이 14명(13.6%)였으며 평균 연령은 각각 $31.8{\pm}11.4$, $27.1{\pm}10.1$ 세였다. 측정된 적혈구 콜리에스테라제 활성도의 평균값은 남성에서 $34.7{\pm}3.9$ U/g hemoglobin, 여성에서 $34.0{\pm}4.0$ U/g hemoglobin으로 군간 유의한 차이가 없었다. 한편 적혈구 콜린에스테라제 활성도와 조사된 모든 인구학적 변수들간에는 유의하지 않은 매우 낮은 상관성만이 관찰되었다. 결론적으로 적혈구 콜린에스테라제 활성도는 혈장 콜린에스테라제 활성도와는 달리 성, 연령, 키, 몸무게 등 인구학적 변수와 상관성을 보이지 않는다고 판단되었다.

한국인 다기관 암 코호트 시료의 DNA 생활성도 평가

양미희,유지현,김청식,신애선,강대희,장성훈,박수경,신해림,유근영,Yang, Mi-Hi,Yoo, Ji-Hyun,Kim, Cheong-Sik,Shin, Ae-Sun,Kang, Dae-Hee,Chang, Soung-Hoon,Park, Sue-Kyung,Shin, Hai-Rim,Yoo, Keun-Young 대한예방의학회 2003 예방의학회지 Vol.36 No.4

Objectives : Peripheral blood-buffy coat fractions (N=14,956) have been stored at $-70^{\circ}C$ in the headquarter of the Korean Multicenter Cancer Cohort (KMCC), since 1993. To study the future molecular etiology of cancers using specimens of the cohort, properly stored specimens are necessary, Therefore, the DNA-viability of the bully coat samples was investigated. Methods : Buffy coat fraction samples were randomly selected from various collection areas and years (N=100). The DNA viability was evaluate from the UV-absorbent ratios at 260/280nm and the PCH for $\beta$-globin was performed with genomic DNA isolated from the buffy coat. Results : PCR products were obtained from 85 and 98% of the C and H area-samples, respectively, using 50 or $100{\mu}l$ of the buffy coat. There were significant differences in the yields of the PCR-amplifications from the C and H areas (p<0.05), which was due to differences in the homogenization of the buffy coat fractions available as aliquots. The PCR-products were obtained from all of the samples (N=7) stored at the C area-local confer, but the other aliquots stored at the headquarter were not PCR-amplified, Therefore, the PCR products in almost all the samples, even including the DNA-degraded samples, were obtained. In addition, an improvement in the DNA isolation, i,e. approx. 1.6 fold, was found after using extra RBC lysis buffer. Conclusions : PCR products for $\beta$-globin were obtained from nearly all of the samples. The regional differences in the PCR amplifications were thought to have originated from the different sample-preparation and homogenization performance. Therefore, the long term-stored buffy coat species at the KMCC can be used for future molecular studies.