분석-2006년 인쇄업 경영실적 및 재무구조

조창준,Jo, Chang-Jun 대한인쇄문화협회 2007 프린팅코리아 Vol.63 No.-

지방세법상 법인지방소득세의 외국납부세액공제시 과세표준 산정에 관한 연구

조창준(Cho, Chang-Jun) 한국조세법학회 2020 조세논총 Vol.5 No.3

지방세법은 2014.1.1. 법률 제12153호로 개정되면서 내국법인의 각 사업연도의 소득에 대한 법인지방소득세의 과세표준을 법인세법 제13조에 따라 계산한 금액으로 규정(구 지방세법 제103조의19)하였고, 구 지방세법 제103조의19는 지방세법이 2019.12.31. 법률 제16855호로 개정되면서 현행 지방세법 제103조의19는 법인지방소득세의 과세표준은 법인세의 과세표준과 동일한 금액으로 한다고 규정하였으나, 지방세특례제한법은 개인지방소득세에 대한 세액공제 감면 규정만 신설하고 법인지방소득세에 대한 세액공제 감면 규정을 별도로 두고 있지 않아 법인지방소득세에 외국납부세액공제가 적용되지 않게 됨으로써 이중과세 방지의 취지가 흔들리게 되었고 내국법인의 조세부담이 늘어나는 결과가 초래되었다. 최근 법인지방소득세와 관련하여 논란이 되는 사례(최근 대법원 2020.4.9. 선고 2020두30399 판결, 대법원 2020.3.12. 선고 2019두58698 판결 및 대법원 2018.10.25. 선고 2018두50000 판결)에서는 내국법인이 간접외국납부세액에 관하여 세액공제 방법을 선택하였으나 외국법인세액의 공제 규정 등이 없는 이상 이를 익금에 포함시킬 수 없다고 봄이 상당하므로 간접외국납부세액을 익금으로 불산입하여 법인지방소득세의 과세표준을 산정하는 것이 타당하다고 판시하고 있다. 이에 본 연구에서는 지방세법상 외국납부세액공제와 관련하여 법인지방소득세에 발생하는 불합리성을 분석하여 그 개선방안을 제시하고자 한다. 그러므로 법인지방소득세의 외국납부세액 공제에 대한 개선의 필요성과 그 방안을 분석하기 위해서는 외국납부세액공제 제도 전반을 살필 필요가 있으므로, 본고에서는 법인지방소득세 외국납부세액공제 제도의 일반, 외국납부세액공제 관련 외국제도, 최근 법인지방소득세와 관련하여 나타난 판결 등을 살펴보고 이를 해결하기 위한 입법사항을 제시하고자 한다. The Local Tax Act was amended to subparagraph 12153 of the Act 2014 and defined the standard for taxation of legal and local income taxes on income in each business year as calculated under Article 13 of the Income Tax Act (Article 103-19 of the Local Tax Act), and the Restriction of Special Local Taxation Act only newly established a tax deduction for individual local income taxes and does not provide a separate provision for tax deduction and reduction for legal and exemption for income taxes. In the recent controversial case regarding the income tax on legal and admini- strative capital (the Supreme Court’s 2020.4.9. Sentencing 2020Du30399, the Supreme Court’s 2020. 3 12. Sentencing 2019Du58698 and the Supreme Court’s 2018.10.25. Sentencing 2018 Du50000), a domestic corporation chose the tax deduction method for indirect foreign taxes, but it cannot be included in the pension unless there is a deduction provision for foreign corporate taxes. In this study, we would like to analyze the irrationality that occurs in the income tax for legal and social security in relation to the deduction of foreign payment tax under the Local Tax Act and suggest a plan for improvement. Therefore, to analyze the need for improvement in the deduction of foreign payment tax for legal and regional income tax, and to analyze its methods, we would like to examine the overall foreign payment tax deduction system, foreign system related to foreign payment tax deduction, and recent rulings related to legal and indirect income tax and present legislation to resolve them.

대체단백질식품(식물성 대체육, 배양육, 식용곤충) 국내외 시장 현황 및 연구

조창준(Changjun Cho),임혜원(Hyewon Lim),김보성(Bosung Kim),정희원(Heewon Jung),박성권(Sungkwon Park) 한국축산식품학회 2022 Food and Life Vol.2022 No.1

As the global population increases and issues regarding health, environment, and animal welfare emerge, interest in alternative proteins is rising along with the emphasis on sustainability and food security in agriculture and livestock. Based on protein sources, alternative proteins can be divided into plant-based meat, animal cell-cultured meat, and edible insect. Alternative meat market will keep growing and accounting for 11% of the total protein food market by 2035. America has the largest share in the alternative protein market. Many food companies and startups are developing and distributing alternative proteins in Korea which is ranked 38th. Among them, plant based meat shows advantages in terms of production cost and safety verification, but may present some issues that include anti-nutrients and allergens. Animal-derived cell cultured meat can best mimic traditional meat products, but may have concerns for food safety and high production cost. In order to shift from traditional animal based meat production into extraction-, fermentation-, or culture-based alternative protein manufacturing system, it is necessary to understand the origins, pros and cons, and the current status of research and market for better forecast their future promises and challenges.

소재 회수율이 고려된 엘보우 냉간성형 초기 파이프 형상 설계

이창준(C. J. Lee),조종래(J. R. Cho),곽기열(G. Y. Gwak),정호승(H. S. Jeong) 한국정밀공학회 2016 한국정밀공학회 학술발표대회 논문집 Vol.2016 No.5월

A report of 17 unrecorded bacterial species of Korea belonging to the phylum Bacteroidetes

조장천,윤정훈,조기성,차창준,배진우,이하나,이순동,김명겸,성치남 국립생물자원관 2018 Journal of species research Vol.7 No.3

While screening indigenous prokaryotic species in Republic of Korea in 2017, a total of 17 bacterial strains assigned to the phylum Bacteroidetes were isolated from a variety of environmental habitats including water of fountain, tidal flat, plant root, soil, the gut of Russian grayling butterfly, ginseng field, seawater, lagoon and seashore sand. From the 16S rRNA gene sequence similarity of more than 98.7% and the formation of a robust phylogenetic clade with the closest species, it was found that the 17 strains belong to independent and recognized bacterial species. There has been no official report that the identified 17 species have been previously isolated in the Republic of Korea. Thus, 15 species in 10 genera of one family in the order Flavobacteriales, one species in one genus of one family in the order Cytophagales, and one species in one genus of one family in the order Sphingobacteriales are proposed as unrecorded species of the phylum Bacteroidetes found in the Republic of Korea. Gram reaction, colony and cell morphology, basic phenotypic characteristics, isolation source, taxonomic status, strain ID and other information are described in the species descriptions.

중세 극장건축의 공간유형에 관한 연구 : 만시옹과 패이전트를 중심으로 Focused on the Pageant and Mansion

박창준,김성환,조대원,박동국,임종엽 대한건축학회 2001 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.21 No.2

The study examines the space composition and character of Mediaeval Theater of the middle ages focused on the theory of typology and interpreter in the european traditional classic theater. Contemporary multi purpose theater and public space is considered as a symbolic representation of the mediaeval theater's organization. In the historical theory, theater was a common tool and best system in reflecting people's live. This role of mediaeval theater as life cycle and new style of theater permanent design has get its value with the population increase and the urban centralization of the city and urban common sense. This study attempts to revaluate the need of space typology in modern society through a critical review of theater and its use as a open space. design.

Photonic Bandgap Structures with Arrays of Spiral metal Patches

조원준,염동혁,윤창준,조경아,김상식 한국전기전자학회 2007 전기전자학회논문지 Vol.11 No.4

A new type of photonic bandgap(PBG) structures that consist of arrays of spiral metal patches is proposed in this paper. Reflection phases and radiation of these PBG structures are simulated by high frequency structure simulator(HFSS) to characterize their performance. The simulation results show that the resonant frequency of the proposed PBG structures gets significantly lower than those of the PBG structures with square metal patches, but that the radiation is nearly the same for both of the PBG structures. Analysis on reflection phases reveals that the lowering of the resonant frequency is associated with the increase in capacitance.

A report of 34 unrecorded bacterial species in Korea, belonging to the Actinobacteria

고관수,차창준,임완택,김승범,성치남,배진우,장광엽,조장천,조기성,이순동 국립생물자원관 2017 Journal of species research Vol.6 No.1

As a subset study to discover indigenous prokaryotic species in Korea in 2014, a total of 34 bacterial strains assigned to the phylum Actinobacteria were isolated from various environmental samples collected from activate sludge, biotite, freshwater, gut of marine organisms, mud flat, sediment, soil, spent mushroom compost and sea water. On the basis of high 16S rRNA gene sequence similarity and a tight phylogenetic association with the closest species, it was revealed that each strain was assigned to independent and previously described bacterial species, with the exception of one isolate. There is no official report that these 34 species included in the phylum Actinobacteria have been described in Korea: 6 species of 5 genera in the order Corynebacteriales, 1 species of 1 genus in the order Frankiales, 2 species of 2 genera in the Micromonosporales, 14 species of 10 genera in Micrococcales, 2 species of 2 genera in the Propionibacteriales, 1 species of 1 genus in the Pseudonocardiales, 4 species of 2 genera in the Streptomycetales, 2 species of 2 genera in the Streptosporangiales and 1 species of 1 genus in the Solirubrobacterales. Gram reaction, cell and colony morphology, pigmentation, physiological characteristics, isolation sources and strain IDs are described in the section of species description.

A report of 22 unrecorded bacterial species in Korea in the phyla Bacteroidetes and Rhodothermaeota

이도훈,차창준,조장천,장광엽,조기성,성치남,배진우 국립생물자원관 2018 Journal of species research Vol.7 No.2

A total of 22 bacterial strains belonging to the phylum Bacteroidetes were isolated primarily from aquatic environments such as seawater, freshwater, lagoon and tidal flat. One of these 22 strains was isolated from ginseng soil. Phylogenetic analyses based on 16S rRNA gene sequences revealed that 21 strains showed the high sequence similarities (≥98.7%) to the closest type strains and formed robust phylogenetic clades with closely related species in the phylum Bacteroidetes. One strain, which had been previously classified as Balneola vulgaris in the phylum Bacteroidetes, was identified as a member of the newly described phylum Rhodothermaeota. These strains had not been previously reported in Korea. Here, we report 21 species of 13 genera in the phylum Bacteroidetes and one species in the phylum Rhodothermaeota which were not reported in Korea. Morphological, biochemical, and physiological characteristics, isolation sources, and NIBR deposit numbers are described in the species descriptions.

A report on 57 unrecorded bacterial species in Korea in the classes Betaproteobacteria and Gammaproteobacteria

김현식,차창준,조장천,임완택,장광엽,전체옥,조기성,김승범,성치남,김원용,이하나,이순동,윤정훈,배진우 국립생물자원관 2017 Journal of species research Vol.6 No.2

In an investigation of indigenous prokaryotic species in Korea, a total of 57 bacterial strains assigned to the classes Betaproteobacteria and Gammaproteobacteria were isolated from diverse environments. Samples were collected from fresh water, natural caves, soil, paddy fields, lakes, sea water, jeotgal (fermented seafood), salt flats, soil from abandoned mines, plant roots, digestive organs of both Japanese crested ibis (Nipponia nippon) and Burmese python (Python molurus bivittatus) and tidal flats. From the high 16S rRNA gene sequence similarity (>98.7%) and formation of robust phylogenetic clades with closely related species, it was determined that each strain belonged to an independent and predefined bacterial species within either the Betaproteobacteria or Gammaproteobacteria. There is no official report or publication that describes these 57 proteobacterial species in Korea. Overall, in the class Betaproteobacteria there were 16 species in 12 genera of 4 families in the order Burkholderiales and two species in two genera of one family in the order Neisseriales. Within the class Gammaproteobacteia, there were five species in four genera of four families in the order Alteromonadales, 12 species in 11 genera of one family in the order Enterobacteriales, four species in four genera of three families in the order Oceanospirillales, 11 species in four genera of two families in the order Pseudomonadales, two species in the order Vibrionales and five species in five genera of one family in the order Xanthomonadales. Gram reaction, colony and cell morphology, basic biochemical characteristics, isolation source and strain IDs are described in the species description section.