소득세법상 직무발명보상금 과세제도에 대한 개선방안

박지현(Park, Ji-Hyun),권기정(Kwon, Gee-Jung) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1

[연구목적] 직무발명보상금이란 발명진흥법 제15조 등에 의하여 종업원 등이 직무에 관하여 발명한 것에 대하여 정당한 보상을 하도록 하는 것을 말한다. 즉, 직무발명보상금 제도는 종업원 등이 직무발명의 권리를 사용자가 승계할 경우 법률에 의하여 보상을 하도록 법률적으로 제정한 보상제도이다. 그러나 제도의 취지와는 다르게 소득세법이 개정되어 다양한 분야에서 소득세법 재개정을 주장하고 있다. 따라서 본 연구에서는 직무발명제도에 대한 이해를 바탕으로 직무발명보상금의 소득세법상 과세체계의 문제점에 대해 알아보고 이에 대한 개선방안으로 제시하고자 하였다. [연구방법] 직무발명보상금에 대한 제도의 취지와 우리나라의 소득세 개정현황을 살펴보고 주요국의 관련 세법에 대한 문헌연구를 통해 우리나라 직무발명제도의 과세체계의 문제점을 제시하였다. 이러한 문제점을 바탕으로 소득세법상 직무발명 보상금 과세제도에 대한 개선방안을 제시하였다. [연구결과] 직무발명보상금의 법률적 성격과 유사 소득과의 과세형평성 등을 검토하였을 때 직무발명보상금은 기타소득으로 규정하는 것이 타당하다. 그리고 직무발명보상금에 대하여는 비과세 한도를 현행 500만 원에서 국가연구개발의 기술이전에 따른 직무발명보상금 평균인 1,500만 원으로 조정할 필요가 있을 것이다. [연구의 시사점] 직무발명보상금 제도는 국가의 경쟁력을 확보하는 차원에서 매우 중요한 역할을 해왔다. 따라서 연구개발을 통해 경쟁력 있는 지식재산권을 확보하고 이를 활용하여 기업의 생산효율 및 일자리 창출을 증가시키고 국가 및 기업의 경쟁력을 강화하기 위한 선순환 구조를 만들기 위해서는 관련 법률들 간의 모순점을 해결하고 직무발명보상금 제도의 과세체계를 개편할 필요가 있다. [Purpose] The term compensation for occupational inventions refers to the compensation of employees, etc. for their inventions in relation to their duties pursuant to Article 15 of the Invention Promotion Act. In other words, the compensation system for job inventions is a compensation system legally enacted so that employees, etc., make compensation in accordance with the law when the employer succeeds in the rights of job inventions. However, contrary to the purpose of the system, the income tax law has been revised, and various fields are advocating for the revision of the income tax law. Therefore, in this study, based on the understanding of the job invention system, the problem of the taxation system under the income tax law for compensation for job inventions was investigated and suggested as a solution for this. [Methodology] The purpose of the system for compensation for occupational inventions and the current status of revision of income tax in Korea were examined, and the problem of the taxation system of the Korean occupational invention system was presented through literature research on related tax laws in major countries. Based on these problems, a plan to improve the taxation system for compensation for job inventions under the Income Tax Act was suggested. [Findings] When examining the legal nature of the compensation for job inventions and the taxation equity with similar income, it is reasonable to stipulate the compensation for job inventions as other income. In addition, it will be necessary to adjust the tax-free limit of compensation for job inventions from the current 5 million won to KRW 15 million, which is the average of compensation for job inventions from the technology transfer of national R&D. [Implications] The job invention compensation system has played a very important role in securing national competitiveness. Therefore, in order to create a virtuous cycle structure to secure and utilize competitive intellectual property rights through research and development to increase the production efficiency and job creation of companies, and to reinforce the competitiveness of the country and companies, it is necessary to resolve the contradictions between relevant laws and provide compensation for job inventions. There is a need to reorganize the tax system of the system.

군기지 이전지 활용에 관한 참여설계과정 - 요코하마 후카야 통신소 이전지 아이디어 공모사업 사례 -

박지현,손용훈,츠게 키하루,Park, Ji-Hyun,Son, Yong-Hoon,Tsuge, Kiharu 한국조경학회 2011 韓國造景學會誌 Vol.39 No.3

일본의 요코하마시는 1950년대부터 장기간에 걸쳐 미군기지 반환운동을 실시하였으며, 반환된 이전지를 활용함에 있어서 체계적인 활용계획을 수립하였다. 후카야 통신소는 2004년 반환이 확정된 요코하마 시내의 미군기지 중 하나이다. 후카야 통신소는 원형의 부지형태 및 부지 전체가 국유지라는 활용에 용의한 조건을 갖고 있으며, 이에 요코하마시는 후카야 통신소 이전지 활용에 대해 다양한 시민들의 의견을 수용한 대규모 녹지공간으로 조성하기 위해 아이디어 제안공모사업을 실시하였다. 본 연구에서는 후카야 통신소를 대상으로 참여설계과정을 유도하는 아이디어 공모사업의 추진 배경과 진행과정을 정리하고, 또한 공모전에 참가한 아이디어를 분석하여 이전지 활용에 대한 최근 시민들의 수요를 해석하였다. 요코하마시는 아이디어 공모를 통해서 최근 도시녹지의 기능 및 테마에 대한 시민들의 요구사행에 관해 많은 아이디어를 얻을 수 있었다. 시민들은 후카야 통신소 부지에 녹지 인프라로서 새로운 녹지공간을 창조하는데 많은 관심을 보였다. 또한 아이디어들 중에는 개별녹지의 활용을 넘어 자연과 소통하는 지역의 새로운 라이프스타일을 제안하기도 하였다. 요코하마시는 아이디어 공모사업의 진행과정과 결과를 가능한 많은 시민들이 함께 공유할 수 있도록 '응모-심사-응원-참관-이해'의 다양한 참여 방식을 도모하였다. 후카야 통신소 이전지 활용에 관한 참여설계의 과정은 도시 기반시설로, 다양한 참여설계가 이루어져야 하는 공공사업에 있어서 커뮤니티 설계의 원칙과 프로세스가 구현되어지고 있는 사례라고 볼 수 있다. 따라서 후카야의 사례는 이전지 공원화 계획안이 수립된 우리나라의 의정부시 미군기지, 서울시 용산 미군기지에 시사하는바가 적지 않다고 생각된다. 본 연구내용을 바탕으로 할 때, 향후 우리나라의 미군부대 반환지 활용에 있어 시민을 위한 이전지 활용방안을 위해서는 보다 체계적인 이전지 활용계획의 틀, 투명한 절차 및 정보공개, 다양한 참여설계에 의한 협업 과정 등이 중요하다고 하겠다. Since 1950, the city of Yokohama has been demanding the return of US. military base sites in Yokohama. Yokohama has established a systematic utilization plan for these relocation sites. The Fukaya communication site is one of former US. military bases verified for return in 2004. The Fukaya communication site is distinctively circular in shape and is entirely national land. Yokohama took an idea competition to its citizens to create a new park at the relocation of the Fukaya communication site, involving lots of citizen opinion in its utilization goals. This study determined the process of the idea competition at the Fukaya communication site in encouraging civic participation and analyzing citizen demands for the utilization of the relocation site. Through the idea competition, Yokohama city was able to obtain several ideas on the new park from various angles such as the function and shape of the urban open spaces. Citizens showed great interest in creating a park as green infrastructure on the Fukaya communication site. In addition, beyond utilization as an urban open space, many ideas suggested new lifestyles for the region in connection with the natural environment in the vicinity. Yokohama city tried to share the process and results of the idea competition with as many citizens as it could through a variety of means such as Participation, Judging, Support, Observation and Understanding. The case study on the idea competition at the Fukaya communication site is a good example of community design practice in public projects, and is full of suggestions for military bases in Korea, which has just established the plan of utilizing relocation sites as parks. Based on this case study, it can be concluded that it is important to make a systemic form for utilization planning with a clear process, open information and partnership in a variety of participatory design processes in order to ensure maximum civic utilization of relocation sites.

‘비시’(Vichy)와 역사교과서

박지현(Park, Ji-hyun) 한국사학사학회 2003 韓國史學史學報 Vol.0 No.7

This study is to examine the reception of the history textbook about the alteration of the historiography of the Vichy Regime. After the Liberation, the history textbook did not refer in detail to the Vichy Regime. Simply, it considered the Vichy Regime as the puppet regime under the Occupation of Germany. However, the studies of the Vichy Regime, since the 1970's, showed that it was legitimate and voluntary to collaborate with Germany. The Vichy Regime was given official approval from the Parliament. The Parliament gave full power to Philippe Pétain, President of the Vichy Regime. Thus, the Vichy Regime isn't the history of the German Occupation, but that of France. It isn't an isolated section, but central to the contemporary history of France. At this point, this study shows how Middle School of “History and Geography textbooks” reflect the recent study of the Vichy Regime, according to the period between the 1970's and the 1990's. However, the standard of the analysis about the contents of these textbooks is not about the change of the historiography of the education, not on those of the Vichy Regime, but on those of the French-German recommendations. After the French-German Council in 1988, the content of the Vichy Regime and of the National Socialist Party first appeared in the French-German recommendation. It is remarkable that France and Germany both spoke of the “Black Past”covered in the history textbook revision. The change of the historiography of the Vichy Regime and the National Socialist Party came from the recommendation of the French-German Council. So, it is possible to examine how the clauses of the recommendations of 1988 that the French Council requested for the history textbooks of Germany, is reflected in the “History and Geography textbooks” of the French Middle School. The analysis of the history textbook of France has two directions : the reception of its titles about the Second World War, and those of its content about the Vichy Regime. The title “The Vichy Regime”didn't exist as a big heading in the 1970' textbooks, but exist clearly in the 1990' textbooks. The appearance of the titles, “the Vichy of France”, “France in War”, means that not only De Gaulle's Regime, but the Vichy Regime is included in the contemporary history of France. It is possible to say that this title related to the change of the historiography of the Vichy regime. The content in the 1970's and the 1990's history textbooks partly reflect the clauses of the recommendation of 1988. The common content between in the 1970's and 1990's textbooks mention that the Vichy Regime is legitimate(the first clause of the recommendation of 1988). The content of 1970's textbooks mention that the Vichy Regime of Philippe Pétain was good for protecting France against Germany and that Pierre Laval tried collaboration with Germany(the second and third clauses). On the contrary, these points were not reflected in the content of the 1990's textbooks. The latter mentions that the Vichy Regime of Philippe Pétain collaborated actively with Germany, like Pierre Laval, and that many of the French hardly took part in the Resistance of 1943, not in the beginning of the Vichy Regime. These points shows that the recommendation of 1988 did not get the changes in the recent historiography of the Vichy Regime of the 1990's. Thus it might be possible to, henceforth, revise the recommendations by the French-Germany Council, according to the recent historiography of the Vichy Regime. Finally, the history textbook reflect the historiography of the Vichy Regime since 1970's and the latter bring the revision of the recommendations between the history textbooks of France and Germany. This relation show the importance of the change of the historial conscience that makes a self-reflection of the history of the“Black Past” covered, for examples the Vichy Regime. This conscience would be basic for the process of the Fre

추나치료를 이용한 골반, 척추 및 견갑대 부정렬의 치험 3례 - Full spine AP X-ray, VAS 분석에 따른 -

박지현,정현아,홍서영,Park, Ji-Hyun,Jeong, Hyun-A,Hong, Seo-Young 척추신경추나의학회 2010 척추신경추나의학회지 Vol.5 No.2

Objectives : This study was designed to observe the effect of Chuna manual therapy on the asymmetrical alignment. Methods : To analyze static structural alignment, posterior inferior ilium deviation(PI), inflare change of pelvis were checked from full spine AP X-ray. And Cobb's angle of spine and height of shoulder girdle were analyzed. To evaluate the pain visual analogue score(VAS) was scored. Chuna therapy treated 8-10 times for 1 month. Results and Conclusions : In 3 cases, VAS was improved significantly. Full spine AP X-ray shows improvement of structural imbalace. Shoulder height difference, cobb's angle, pelvic insufficiency improved considerably. These results suggest that Chuna therapy might be effective for malalignment patients.

해면정맥동에서 발생한 연골육종에 의한 눈운동장애 1예

박지현,김진희,이세엽,Ji-Hyun Park,MD,Jin-Hee Kim,MD,Se-Youp Lee,MD 대한안과학회 2010 대한안과학회지 Vol.51 No.3

Purpose: To report a patient with an eyeball movement disorder due to a chondrosarcoma in the left cavernous sinus. Case summary: A 33-year-old woman visited our clinic complaining of diplopia she hand for one month. She had been undergone two operation for the removal of chondrosarcoma in the left cavernous sinus, and she had left esotropia of 25 prism diopters in the primary position and limited abduction of approximately -1.5 in the left eye. Therefore she was treated with radiotherapy for six weeks. Three weeks after radiotherapy she had esotropia of 2 prism diopters in the primary position and limited abduction of approximately -1 in the left eye. Six weeks later, only limited abduction of approximately -0.5 in the left eye was present. Conclusions: Eyeball movement disorders, like abducent nerve palsy, may develop as a result of tumors of the cavernous sinus and may be improved by the appropriate treatment of such tumors. J Korean Ophthalmol Soc 2010;51(3):469-472

남자 간호대학생의 주관적 행복감에 영향을 미치는 요인

박지현,조금이,Park, Ji-Hyun,Jo, Geum-Yi 한국데이터정보과학회 2016 한국데이터정보과학회지 Vol.27 No.2

본 연구의 목적은 남자 간호대학생의 주관적 행복감에 영향을 미치는 요인을 파악하여 남자 간호대학생의 주관적 행복감 증진을 위한 중재방안을 마련하는 데 있다. 연구대상자는 남자 간호학과 1, 2, 3, 4학년 남자 학생 171명으로 수집된 자료는 SPSS 20.0을 이용하여 다중회귀분석으로 분석하였다. 연구결과 대상자의 주관적 행복감에 영향을 미치는 요인은 자아존중감, 감사성향, 동료 관계 및 몰입이었고, 이들 변수의 설명력은 56.1%였다. 따라서 남자 간호대학생의 주관적 행복감을 증진시키기 위해서 자아존중감, 감사성향, 동료관계 및 몰입을 높일 수 있는 중재방안을 개발하여 적용하는 것이 필요하다. The aim of this study was to identify the significant predictors of subjective happiness for male nursing students. Collecting data from 171 male nursing students, we carried out t-test, ANOVA, Scheffe test, Pearson correlation coefficient, and stepwise multiple regression on SPSS Win 20.0. The significant predictors of subjective happiness for male nursing students were self-esteem, gratitude disposition, perceived relationship of peer, and flow. These factors explained 56.1% of subjective happiness. The results suggest that an effective approach to happiness promotion program for male nursing students should consider self-esteem, gratitude disposition, perceived relationship of peer, and flow.

우(?)치료에 사용된 직접구(直接灸) 요법의 중의(中醫) 논문 고찰

박지현,손현의,서형식,Park, Ji-Hyun,Son, Hyeon-Eui,Seo, Hyung-Sik 대한한방안이비인후피부과학회 2016 한방안이비인후피부과학회지 Vol.29 No.1

Objective : The aim of this article is to report the chinese published papers on the results using the direct moxibustion to treat warts.Methods : Searching chinese published papers, we classified the results involved in the direct moxibustion treatment about warts. And analysed remedy methods, periods, cure rate, etc.Results : According to chinese published papers, the direct moxibustion itself may be effective in patients with warts. In all paper, the direct moxibustion showed more than 90% cure rate. The recurrence rate was low.Conclusion : We introduce a variety of wart treatments with the direct moxibustion which is made in China and report meaningful results. We hope to this paper contributes to various studies on cauterization of direct moxibustion.

강섬유 보강 초고성능 콘크리트 슬래브의 뚫림 전단 성능 평가

박지현,홍성걸,Park, Ji-Hyun,Hong, Sung-gul 한국공간구조학회 2015 한국공간구조학회지 Vol.15 No.2

UHPC(Ultra High Performance Concrete) is used widely with its remarkable performance, such as strength, ductility and durability. Since the fibers in the UHPC can control the tensile crack, the punching shear capacity of UHPC is higher than that of the conventional concrete. In this paper, seven slabs with different thickness and fiber volume ratio were tested. The ultimate punching shear strength was increased with the fiber volume ratio up to 1%. The shear capacity of specimens with the fiber content 1% and 1.5% do not have big differences. The thicker slab has higher punching shear strength and lower deformation capacity. The critical sections of punching shear failure were similar regardless of the fiber volume ratio, but it were larger in thicker slab.

Protection of Windows Media Video Providing Selective Encryption

박지현,류재철,Park, Ji-Hyun,Ryou, Jae-Cheol Korea Information Processing Society 2009 정보처리학회논문지B Vol.16 No.2

IP 셋톱박스에 서비스되는 콘텐츠는 IP 네트워크를 통하여 전송되므로 네트워크 해킹 도구를 이용하면 스트리밍되는 콘텐츠를 저장후 불법이용이 가능하다. 따라서 안전한 스트리밍 서비스를 위해서는 스트리밍 환경에 적합한 콘텐츠 보호 방법이 요구된다. 최근까지 스트리밍 서비스되는 콘텐츠는 MPEG-2 TS를 이용하였지만, 낮은 압축률과 TS 패킷의 높은 오버헤드때문에 현재는 WMV, MPEG-4, H.264로 점차 옮겨가고 있다. 본 논문은 스트리밍되는 윈도우 미디어 콘텐츠를 보호하기 위한 DRM을 제안한다. 제안하는 방법은 기존의 WMV 스트리밍 시스템에 비의존적으로 설계되어 기존의 스트리밍 환경에 적용이 용이하고, 사용자 기기의 성능을 고려하여 DRM 처리 시간을 조절할 수 있도록 선택적 암호화 기법을 제공한다. 본 논문에서는 실험을 통하여 선택적 암호화를 이용하여 DRM 처리시간을 감소시킬 수 있음을 보인다. As content serviced for IP set-top boxes is streamed over IP network, the existing hacking tools for IP network can be used to capture the streamed content. Until recently, most of the content serviced on IP set-top boxes has been MPEG-2 TS. However, this content will be gradually moved to WMV, MPEG-4 or H.264 because of the relatively low compression efficiency and overhead of the TS packet. In this paper, we propose a DRM scheme other than WMRM for streamed WMV content. Our approach is to design a DRM scheme independent to the existing WMV streaming system. We also design this scheme in order to provide the feature for controlling the DRM processing time considering device performance. We verified it through the experiment.

혈액투석 환자의 가족참여교육이 자가간호수행과 혈액생화학적 지표에 미치는 영향

박지현,최현경,Park, Ji Hyun,Choi, Hyunkyung 한국데이터정보과학회 2016 한국데이터정보과학회지 Vol.27 No.2

본 연구는 혈액투석 환자를 대상으로 가족참여교육이 자가간호수행 및 혈액생화학적 지표에 미치는 영향을 파악하기 위해 실시된 비동등성 대조군 사전, 사후 실험연구이다. 자료수집은 일개 광역시 종합병원 혈액투석 환자 56명을 대상으로 2015년 4월 6일부터 5월 8일까지 진행되었다. 가족이 참여한 실험군에서 혈액투석 환자의 자가간호 정도 (t=3.36, p=.001)와 혈중 칼륨 수치 (t=2.78, p=.007)가 대조군에 비해 통계적으로 유의한 차이를 보였다. 본 연구의 결과는 혈액투석 환자에서 가족참여교육이 자가간호수행과 혈액생화학적 지표에 긍정적인 효과가 있는 것으로 나타난 바, 혈액투석 환자들의 자가간호수행 증진을 위해 가족을 포함한 교육 프로그램을 제공하는 것은 효과적인 간호중재로 사용될 수 있을 것이다. The purpose of this study was to identify the effects of education for hemodialysis patient with a family caregiver on self-care practice and on blood biochemical parameters. A nonequivalent control group pretest and posttest design has been employed for analysis. Among hemodialysis patients in C university hospital located in Daegu, 56 subjects, 28 in experimental and 28 in control group, participated in the study from April to May in 2015. The experimental group whose family caregiver participated in education for hemodialysis patient reported significant differences in self-care practice (t=3.36, p=.001) and serum potassium level (t=2.78, p=.007) from the control group whose family caregiver did not participate. Considering positive effects of family education, we suggest education programs incorporating family caregivers be used as an effective nursing intervention.