도시재생사업에 대한 세제감면의 재무적 효과 실증분석

강명기,이재우 한국부동산경영학회 2022 부동산경영 Vol.26 No.-

도시재생사업에서의 민간참여와 민간투자 필요성이 지속적으로 제기되고 있으나, 이를 촉진할 수 있는 세율인하, 세액감면 등 조세지원 수단은 아직까지 국내 세법 체계에 도입 되지 않고 있다. 따라서 관련 세법의 개정과 신설을 위한 구체적인 대안 논의가 필요한 시점이다. 이에 본 연구에서는 실제 사업계획을 대상으로 조세감면 조건에 따른 시뮬레 이션 분석을 실시하고 사업성 변화를 검토한 후, 양도소득세, 취득세, 재산세 및 과밀부 담금 제도개선을 위한 방향을 제시하였다. 본 연구결과는 아직까지 공공주도로 추진되고 있는 국내 도시재생사업 분야에서 앞으로 도시재생법에 따른 민간참여 도시재생사업 촉 진을 위한 세제지원체계를 마련하는데 기여할 수 있을 것으로 기대된다. Although the need for public-private partnerships and private investment in urban regeneration projects has been constantly raised, tax benefits such as tax rate reduction, tax deduction have not yet been introduced in taxation system. Therefore, it is time to discuss specific alternatives for the revision and establishment of related taxation systems. After review feasibility changes of a regeneration project as well as simulation analysis based on tax reduction schemes, this study provides a series of effective improvement alternatives of capital gains tax, acquisition tax, property tax, and charges for overcrowding. The results of this study will contribute to building up a basic frame for tax breaks in promoting private business-led urban regeneration under the act of urban regeneration.

Variationof Local Pool Boiling Heat Transfer Coefficient On 3-Degree Iinclined tube Surface

강명기 한국원자력학회 2013 Nuclear Engineering and Technology Vol.45 No.7

Experimental studies on both subcooled and saturated pool boiling of water were performed to obtain local heat transfercoefficients on a 3° inclined tube of 50.8 mm diameter at atmospheric pressure. The local values were determined at every 45°from the very bottom to the uppermost of the tube periphery. The maximum and minimum local coefficients were observed atthe azimuthal angles of 0° and 180°, respectively, in saturated water. The locations of the maxima and the minima weredependent on the inclination angle of the tube as well as the degree of subcooling. The major heat transfer mechanisms wereconsidered to be liquid agitation generated by the sliding bubbles and the creation of big size bubbles through bubblecoalescence. As a way of quantifying the heat transfer coefficients, an empirical correlation was suggested.

POOL BOILING HEAT TRANSFER IN A VERTICAL ANNULUS WITH A NARROWER UPSIDE GAP

강명기 한국원자력학회 2009 Nuclear Engineering and Technology Vol.41 No.10

The effects of the narrowed upside gap on nucleate pool boiling heat transfer in a vertical annulus were investigated experimentally. For the study, a stainless steel tube with a diameter of 25.4 mm and saturated water that kept an atmospheric condition were used. The ratio between the gaps measured at the upper and the lower regions of the annulus ranged from 0.18 to 1. Two different lengths of the modified gap also were investigated. The change in heat transfer due to the modified gap became evident as the gap ratio decreased and the length of the gap increased. As the gap ratio became less than 0.51, a significant decrease in heat transfer was observed compared to the plain annulus. The longer gap size resulted in an additional decrease in heat transfer. The major cause for the tendency was attributed to the formation of lumped bubbles around the upper region of the annulus followed by the increased flow friction between the fluid and the surface around the modified gap.

EFFECTS OF GEOMETRIC PARAMETERS ON NUCLEATE POOL BOILING OF SATURATED WATER IN VERTICAL ANNULI

강명기 한국원자력학회 2009 Nuclear Engineering and Technology Vol.41 No.3

Nucleate pool boiling of water in vertical annuli at atmospheric pressure has been studied experimentally and two empirical correlations have been suggested to obtain effects of geometric parameters on heat transfer. Data of the present and the previous tests range over a tube length of 0.50-0.57 m, a diameter of 16.5-34.0 mm, and an annular gap size of 3.7-44.3 mm. Through the analysis, tube bottom confinement (open or closed) has been investigated, as well. The developed correlations predict experimental data within a ±25% error bound. It has been identified that effects of the diameter and the length of heated tubes as well as the annular gap size should be counted into the analyses to estimate heat transfer coefficients accurately.

Effects of the Width and Location of a Flow Disturbing Plate on Pool Boiling Heat Transfer on a Vertical Tube

강명기 한국원자력학회 2003 Nuclear Engineering and Technology Vol.35 No.3

Effects of the width and location of a flow disturbing circular plate, installed at a vertical tube surface, on nucleate pool boiling heat transfer of water at atmospheric pressure have been investigated experimentally. Through the tests, changes in the degree of intensity of liquid agitation have been analyzed. The plate changes the fluid flow around the tube as well as heat transfer coefficients on the tube surface. It is identified that the plate width changes the rate of the circulating flow whereas its location changes the growth of the active agitating flow. Moreover, the flow chugging was observed at the downside of the plate

Effects of Pool Subcooling on Boiling Heat Transfer in an Annulus

강명기 한국원자력학회 2004 Nuclear Engineering and Technology Vol.36 No.5

Effects of liquid subcooling on pool boiling heat transfer in an annulus with an open bottom havebeen investigated experimentally. A tube of 19.1 mm diameter and the water at atmosphericpressure have been used for the test. Up to 50。C of liquid subcooling has been tested andexperimental data of the annulus have been compared with the data of a single unrestricted tube.Temperatures on the heated tube surface fluctuate only slightly regardless of the heat flux in theannulus, whereas high variation is observed on the surface of the single tube. An increase in thedegree of subcooling decreases heat transfer coefficients greatly both for the single tube and theannulus. Heat transfer coefficients increase suddenly at ΔTsub ≤ 10。C and much greater changein heat transfer coefficients is observed at the annulus. To obtain effects of subcooling on heattransfer quantitatively, two new empirical equations have been suggested, and the correlationspredict the empirical data within ± 30% error bound excluding some data at lower heat transfer coefficients.

A suggestion to enhance pool boiling heat transfer on a vertical tube surface

강명기 대한기계학회 2009 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.23 No.3

To find a way of improving pool boiling heat transfer on a vertical tube surface, a revised annulus has been investigated experimentally. The annulus with closed bottoms has a shorter outer tube than the inside heated tube. For the study, three tube diameters (16.5, 19.1, and 25.4mm) and water at atmospheric pressure were used. The annular gap covers from 3.2 to 19.3mm in size and is generated by several glass tubes, which are fabricated around the heated tube. To clarify effects of the revised annulus on heat transfer, experimental results of the annulus were compared to the data of unrestricted tubes. The heat transfer coefficients for the revised annulus increased remarkably in comparison to the unrestricted tube.

도시재생사업에 대한 세제감면의 재무적 효과 실증분석

강명기,이재우 한국부동산경영학회 2022 부동산경영 Vol. No.

Although the need for public-private partnerships and private investment in urban regeneration projects has been constantly raised, tax benefits such as tax rate reduction, tax deduction have not yet been introduced in taxation system. Therefore, it is time to discuss specific alternatives for the revision and establishment of related taxation systems. After review feasibility changes of a regeneration project as well as simulation analysis based on tax reduction schemes, this study provides a series of effective improvement alternatives of capital gains tax, acquisition tax, property tax, and charges for overcrowding. The results of this study will contribute to building up a basic frame for tax breaks in promoting private business-led urban regeneration under the act of urban regeneration. 도시재생사업에서의 민간참여와 민간투자 필요성이 지속적으로 제기되고 있으나, 이를 촉진할 수 있는 세율인하, 세액감면 등 조세지원 수단은 아직까지 국내 세법 체계에 도입되지 않고 있다. 따라서 관련 세법의 개정과 신설을 위한 구체적인 대안 논의가 필요한 시점이다. 이에 본 연구에서는 실제 사업계획을 대상으로 조세감면 조건에 따른 시뮬레이션 분석을 실시하고 사업성 변화를 검토한 후, 양도소득세, 취득세, 재산세 및 과밀부담금 제도개선을 위한 방향을 제시하였다. 본 연구결과는 아직까지 공공주도로 추진되고 있는 국내 도시재생사업 분야에서 앞으로 도시재생법에 따른 민간참여 도시재생사업 촉진을 위한 세제지원체계를 마련하는데 기여할 수 있을 것으로 기대된다.

핍지교종과 중심성 신경세포종의 조직배양상의 특성

강명기,이민철,정신,김재휴,강삼석,오민석 대한신경외과학회 1999 Journal of Korean neurosurgical society Vol.28 No.9

수평튜브 내부 상부영역에서의 풀비등 열전달에 대한 실험적 연구

강명기 국립7개대학공동논문집간행위원회 2004 공업기술연구 Vol.4 No.-

Nucleate pool boiling heat transfer of water at uppermost regions of a horizontal tube inside has been studied experimentally at atmospheric pressure. Experiments were performed for a tube of 51 mm in internal diameter. It is found that heat transfer on the inside surface is strongly dependent on the intensity of liquid agitation and the evaporative mechanism. To clarify mechanisms of heat transfer on the inside surface, results of the inside surface were compared with the experimental data of the outside surface. Much difference is observed between both results for the inside and outside surface.