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양도자산 의제취득가액 산정방법의 적정성에 관한 연구-법률 제4803호 「소득세법 개정법률」 부칙 제8조 중 토지를 중심으로-
박한준,서희열 한국회계정보학회 2013 재무와회계정보저널 Vol.13 No.3
In this study, upon comparing and reviewing the land value increase rate and price increasing rate and the fictitious acquisition period and acquisition type, it was analyzed that the current regulation for fictitious acquisition amount is inappropriate for reflecting the current price level. Therefore, First, for real estate acquired before 1990.8.30, it advised an amendment to be acquired fictitiously on 1990.8.30 when the land value increase rate goes lower than the price increasing rate. Second, for the acquisition amount of the asset that was acquired through inheritance and donation after the fictitious acquisition date was adjusted to 1990.8.30, it should be amended to apply the sales case amount, estimate amount, base price rate gradually. Third, if you need to apply the fictitious acquisition period of 1985.1.1 continuously, for real estate held over 20 years, the policy of applying only 30% of the long term special deduction to the transfer margin should be supplemented and as the transfer margin of 1 household and 1 house that are taxed based on the 20 year base applies a maximum of 80% of the long term special deduction rate, a policy of applying a long term special deduction from a maximum of 60% to 80% for the land acquired(including sales, inheritance, donation) based on 20 years of holding has been presented. For the land acquired before the fictitious acquisition date, when the taxpayer does not have the contract sheet or the financial evidences, it should somewhat relieve the issues of not being able to apply the actual acquisition amount and the issues of the current fictitious acquisition date not reflecting the current price of the land. 본 연구에서는 지가상승률과 물가상승률, 의제취득시기별, 취득유형별로 비교․검토한 바 의제취득가액에 대한 현행 규정이 시가를 반영하는데 있어 부적절하다고 분석되었다. 그러므로첫째, 1990.8.30 이전에 취득한 부동산은 지가상승률이 물가상승률보다 내려가는 시점인 1990.8.30에 취득의제하는 것으로 개정안을 제시하였다. 둘째, 의제취득일을 1990.8.30로 조정한 후 상속․증여로 인하여 취득한 자산의 취득가액은 매매사례가액, 감정가액, 기준시가를 순차적으로 적용하도록 개정하여야 한다. 다만, 위의 순서대로 하더라도 기준시가를 적용하는 경우에는 장기보유특별공제율을 더 높일 필요가 있다. 셋째, 의제취득시기를 1985.1.1로 계속 적용해야 한다면 20년 이상을 보유한 부동산에 대하여 양도차익에 대하여 30%만을 장기보유특별공제를 적용하는 점을 보완하여 과세되는 1세대 1주택의 양도차익과 같이 20년을 보유기준으로 장기보유특별공제를 최대 80% 적용하듯이 의제취득일전에 취득(매매, 상속․증여 포함)한 토지에 대하여 보유기간 20년 기준으로 최대 60%에서 최대 80%까지 장기보유특별공제를 해주는 방안을 제시하였다. 의제취득일전에 취득한 토지에 대하여 납세자가 계약서 및 금융관련증빙 등을 보관하지 않아 실지취득가액 적용하는데 불가능하고 현행 의제취득일이 토지의 시가를 적절히 반영하지 못하는 점을 어느 정도 해소할 수 있다고 본다.
못총에 의한 두부총상의 뇌정위적 수술 치험례 : 증례보고 Case Report
박한준,김영태,서면,하호균 대한신경외과학회 1996 Journal of Korean neurosurgical society Vol.25 No.9
The authous report a rare case of gunshot injury to the head by a nail-gun which was treated by stereotactic surgery. In the case a 23-year-old male patient, presented with semicomatose mentality and decerebrated rigidity. The large nail was located in the 3rd ventricular area in the mid-line with vertical stature. The entry point was identified 1㎝ anterior to the coronal suture line and just lateral to the sagittal suture line. The foreign body was removed stereotactically with the guidance of fluoroscope. But he died of initial severe brain damage.
박한준 韓日經商學會 1997 韓日經商論集 Vol.13 No.-
In recent year, it is very serious in economic development and environmental protection. Traditionally, financial statements of business firms disclose the financial information in business operation. Now, firms must involve the enuironmenal information to protect human being. In this study, I studied the status about environmental management in three countries. Through operational report, I find out the characteristics of them. In result, business sales volumes, liability ratio, capital income ratio and stock price ratio are closely related to pollution information disclosure.