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.

학습공동체 프로그램 질과 인지적 성취 간에 집단응집성, 협력적 자기조절의 매개효과

유지현(Yu, Ji-Hyun),이숙정(Lee, Sook-Jeong),권진백(Kwon, Jin-Baek) 한국경영교육학회 2021 경영교육연구 Vol.36 No.1

[연구목적] 본 연구는 비교과 프로그램 형태의 학습공동체 운영 개선을 위해 학습공동체 프로그램 질 척도를 개발하고, 학습공동체 프로그램의 질과 인지적 성취의 관계에 집단응집성 및 협력적 자기조절의 매개효과를 검증하고자 하였다. [연구방법] 학습공동체 관련 선행연구들과 S대학에서 운영한 학습공동체 만족도 조사 및 성찰일지를 분석하여 학습공동체 프로그램 질 척도 예비문항을 개발하고, 학습공동체에 참여한 대학생 299명을 대상으로 설문조사를 실시, 분석하였다. 또한 집단응집성 및 협력적 자기조절의 매개효과를 확인하기 위해 대학생 322명을 대상으로 설문조사를 실시, 분석하였다. [연구결과] 학습공동체 프로그램 질 척도는 11개 문항, 단일요인으로 개발하였으며, 탐색적 및 확인적 요인분석, 신뢰도 계수 산출을 통해 안정적인 척도임을 확인하였다. 또한 학습공동체 프로그램 질과 인지적 성취 간에 집단응집성 및 협력적 자기조절의 매개효과가 통계적으로 유의한 것으로 나타났다. [연구의 시사점] 본 연구에서 개발한 학습공동체 프로그램 질 척도를 활용함으로써 프로그램의 내실화 및 질 관리 방안을 수립할 수 있다. 또한 집단응집성 및 협력적 자기조절의 중요성을 규명함으로써 학습공동체 프로그램 운영의 시사점을 제공하였다. [Purpose] The purpose of this study was to develop the learning community program quality scale for improving a learning community program and to verify the mediating effect of group cohesion and collaborative self-regulation on the relationship between program quality and cognitive achievement. [Methodology] A questionnaire survey of 299 university students was conducted to develop the learning community program quality scale. To confirm the mediating effect of group cohesion and collaborative self-regulation, a questionnaire survey was conducted on 322 college students. [Findings] The learning community program quality scale was developed with 11 items and a single factor, and it was confirmed to be a stable scale. And, it was found that the mediating effect of group cohesion and collaborative self-regulation between the learning community program quality and cognitive achievement was significant. [Implications] Implications for the management of learning community program to promote group cohesion and collaborative self-regulation were provided.

신경섬유종증 환자에게서 발생한 특발성 혈소판 감소증 1예

권세훈,김형호,강지인,장재혁,원경준,장재현,김상용,배학연 朝鮮大學校 附設 醫學硏究所 2006 The Medical Journal of Chosun University Vol.31 No.3

Idiopathic thrombocytopenic purpura is a disease characterized by thrombocytopenia in peripheral blood with positive anti-platelet antibody titer, no splenomegaly, the presence of megakarocyte. The causes of idiopathic thrombocytopenic purpura were usually related to autoimmune disease, infection and drugs. A 46-years-old man was admitted for evaluation of abdominal mass. He has many cafe-au-lait spots and nodules in almost skin for 30 years. Several years ago, he palpated mass in Lt. inguinal area. hIe has known the abdominal mass after checking abdomen CT in local clinic and visited our hospital for evaluation of abdominal mass. At admission, laboratory tests showed hemoglobin 12.5 g/dL, hematocrit 38.4 %, WBC 5,460 /㎣ (neutrophil 64.5%, lymphocyte 21.7%, monocyte 4.1%, eosinophil 5.4%), reticulocyte 0.7%, Platelet 52,000 /㎣, total protein 6.51 g/dL, albumin 3.80 g/dL, alkaline pohsphatase 161 IU/L, AST 110.7 IU/L, ALT 64.9 IU/L, total bilirubin 0.44 ㎎/dL, BUN 18.4 ㎎/dL, creatinine 0.79 ㎎/dL. Peripheral blood smear showed normocytic normochromic anemia, thrombocytopenia. Bone marrow aspiration smear showed normoplastic myeloid and erythroid precursor. The bone marrow biopsy section shows normocellular marrow (35%) for his age and mildly increasing myeloid cell lineage. We have experienced a case of idiopathic thrombocytopenic purpura in a patient being in neurofibromatosis and therefore reporting it with documentary records. 저자들은 신경섬유종증 환자에서 특별한 원인을 발견할 수 없었음에도 특발성 혈소판 감소증이 발생한 1예를 경험하였기에 문헌고찰과 함께 보고하는 바이다.

지속성 외래복막투석 환자들의 예후에 영향을 미치는 요인들에 관한 고찰

권혁만,김찬덕,조지형,장민화,최혁준,이현철,박자용,박선희,김용림 대한신장학회 2004 대한신장학회잡지 Vol.23 No.2

各種 喀痰消化劑가 抗酸菌死滅에 미치는 影響

權智順,權五溶,崔大卿,白太鉉 충남대학교 의과대학 지역사회의학연구소 1985 충남의대잡지 Vol.12 No.1

For the isolation of mycobacteria in sputum specimens, it is essential to use the most gentle procedure of digestion system for the survival of organisms. The present studies were undertaken to evaluate and compare the effect of various sputum digestants on the death of Mycobacterium fortuitum and Mycobacterium tuberculosis. The results were summarized as follows: 1. Death rates of M. tuberculosis in a solution of 2% NaOH, 3% NaOH and 4% NaOH digestants after 30 minutes of contact time were 97.1%, 97.6% and 97.9%, respectively. In the digestants of 2% NaOH, 3% NaOH and 4% NaOH solution after 1 hour of contact time, survival rates were less than 2%. 2. Death rates of M. tuberculosis in Zephiran-N-acetyl-L-cysteine digestant after 30 and 60 minutes of contact time were 28.5% and 39.5%, while those of M. fortuitum after the contact time were 74.1% and 81.2%, respectively. 3. Death rates of M. tuberculosis in Zephiran-trisodium phosphate digestant after 30 and 60 minutes of contact time were 36.1% and 40.3%, and those of M. fortuitum after the contact time were 71.6% and 74.2%, respectively. 4. Death rates of M. tuberculosis and M. fortuitum in N-acetyl-L-cysteine-NaOH (2%) digestant were similar to the digestant of 2% NaOH solution.

맹출 지연 영구치의 자발적 맹출 유도 : 증례보고

권지훈,박호원,이주현,서현우 大韓小兒齒科學會 2007 大韓小兒齒科學會誌 Vol.34 No.4

Delayed tooth eruption is the most commonly encountered deviation from normal eruption time. Racial, ethnic, sexual, and individual factors can influence eruption and are usually considered in determining the standards of normal eruption. Delayed tooth eruption was affect to the dentition and facial growth, so that when it occurred careful evaluation should be performed to establish the cause and the treatment plan accordingly. Present 3 cases of delayed tooth eruption by periapical lesion. underdevelopment of incisior and compound odontoma were successfully treated. In these cases, we could observe spontaneous eruption of the delayed erupting tooth after removal of interrupting factor and space regaining with maintaining. 정상적인 맹출 시기는 종족,인종,성별과 개인적인 요소에 의해 결정되며,만약 정상적인 맹출 시기에서 두드러지게 벗어날 경우 맹출 지연이라고 한다. 영구치의 맹출 지연 원인은 다양하며,발생 시 치열 및 악궁에 부정적인 영향을 줄 수 있어 조기진단 및 치료가 중요하다. 본 증례들에서는 치아종 및 치아발육부전 그리고 낭종으로 인한 맹출지연을 보이는 각각의 환자에 대해 맹출 방해 인자의 제거와 맹출 공간의 형성 및 유지만으로 자발적 맹출을 이룰 수 있었기에 보고하는 바이다.

정신분열병 환자의 가족부담 척도 개발에 대한 예비연구

김철권,조진석,서지민,김용관,김호찬,김현수,김상수,제영묘 大韓神經精神醫學會 1999 신경정신의학 Vol.38 No.3

연구목적 : 정신분열병 환자의 가족이 느끼는 부담을 측정하기 위한 가족부담 척도를 개발하기 위함이다. 방 법 : 200명의 정신분열병 환자 가족과의 비구조적 면담과 외국 부담척도 고찰을 통하여 94문항을 수집하였고 그 다음에 전문가들과 가족들이 문항 및 영역을 분류하고 통합하여 최종적으로 36문항을 선정하였다. 그리고 정신분열병 환자의 가족 135명, 불안장애 환자의 가족 22명, 기분부전장애 및 신체화 장애 환자의 가족 26명, 치매 환자의 가족 49명을 대상으로 신뢰도와 타당도를 검증하였다. 결 과 : 자료분석 결과 검사-재검사 신뢰도, 내적 일치도, 감별타당도 모두 높게 나타났으며, 요인분석을 통해 다섯 가지 구성요인이 추출되었다. 결 론 : 본 가족부담 척도는 정신분열병을 포함한 만성 정신질환을 앓고 있는 환자의 호전과 가족의 부담을 덜어주기 위한 다양한 프로그램의 효과를 검증하는데 유용하게 사용되어질 수 있을 것이다. Objectives : This preliminary study was carried out to develop the Family Burden Scale(FBS) of the schizophrenics. Methods : Ninety-four items were collected by interviewing in a free unstructured format with one relative of each 200 schizophrenic patients and reviewing foreign FBS's. Several professionals and relatives were asked to group and integrate them into several categories. Finally 36 burden items were chosen to constitute a FBS. The FBS was administered to the relatives of 135 schizophrenic, 22 anxiety disorder, 26 dysthymic disorder and somatization disorder, and 49 dementia patients for examining the reliability and validity. Results : The FBS showed high test-retest reliability, internal consistency, and discriminant validity. The results of the factor analysis revealed five-factor solution. Conclusion : The FBS can be used to evaluate the effectiveness of various programs intended not only to reduce decompensation among schizophrenics, but also to alleviate family burden.

삶의 질 향상과 지속가능한 지역경쟁력 : 호순환 관계의 모색

장지상,이성진,조정재,권우현,김애경 慶北大學校 1997 經商論集 Vol.25 No.1

심한 척추후측만증 환자의 대퇴골절 복원술을 위한 부위마취 : 증례보고 A case report

김지은,박대용,유시현,강규식,권진형,김천숙,안기량 순천향의학연구소 2004 Journal of Soonchunhyang Medical Science Vol.10 No.2

Kyphoscoliosis is a disease manifested as lateral curvature of spine and accompanying rotation of the vertebrae, resulting in distortion of rib cage. Restrictive lung disease and pulmonary hypertension progressing to cor pulmonale are the major cause of mortality in patients with kyphoscoliosis. We had experienced a successful spinal and caudal epidural anesthesia for the open reduction and internal fixation with plate of fractured femur shaft in two patients with severe kyphosoliosis. We had chosen regional anesthesia as an anesthetic method because of there poor pulmonary function and severe deformities of thoracolumbar spine. We could achieve the adequate anesthetic sensory dermatome level, T_(5) and T_(8), for operation without any significant deterioration of blood pressure and respiration. We recommended that regional anesthesia is a useful anesthetic method for a patients with severe kyphoscoliosis when the operation on hip or lower extremity is required.

태권도 선수들의 운동 만족이 정신건강 및 생활 만족에 미치는 영향

한권상,손창남,임상호,류경희,장지현,김태우 한국스포츠리서치 2003 한국 스포츠 리서치 Vol.14 No.4

The purpose of this study is to determine how a Taekwondo player's athletic satisfaction affects his/her psychological health and overall personal happiness. A questionnaire survey was carried out on a sample group of 200 students attending colleges located in Seoul and Gyeonggi Province. Then, 23 questionaries deemed not trustworthy were eliminated, leaving 178 questionaries for analysis. The questionnaire, which contained total 128 questions, showed the confidence level falling between .5241 and .8945 (Cronbach's alpha). The study, which relied on frequency analysis, t-test, One-way ANOVA, and Scheffe test, produced the following results. First, athletic satisfaction showed a statistically significant difference (5% range) depending on sex, school year or athletic experience. Second, psychological health resulted in a statistically significant difference (5% range) depending on sex or athletic experience while no difference was noticed regarding school year. Third, happiness in life showed a statistically significant difference (5% range) depending on sex or school year while no difference was noticed with regard to athletic experience.