양도소득세 실지거래가액 과세제도 도입과 조세부담의 변화

구재완,윤태화 한국세무학회 2013 세무학 연구 Vol.30 No.4

Government policies have varied according to real estate cycles from suppressing speculation to stimulating the market. The mode of taxation had been based on actual prices up until 1982, but shifted to standard market prices since 1983 backed by taxpayer compliance and an absence of institutions to capture actual transfer value. However, as issues continued to be raised that taxing capital gains based on standard market prices runs counter with the principles of substantial taxation, documentary taxation, and equity of taxation;the government had capital gains on all assets be taxed according to actual transfer prices as of January 1st, 2007. Therefore, this study shall look into whether the taxation on capital gains based on actual market prices is being implemented according to its legislative intent. It will also review some issues raised, and analyze the increase in tax burden compared to the previous system by collecting samples of capital gains tax returns based on actual transfer prices. The following are the results and the summarized significance. First, the amount calculated by standard prices and the amount registered based on actual prices since the new system was introduced were compared 1:1. All changes were quite marked with increase in transfer prices standing at 1.66, acquisition cost at 1.68, capital gain at 1.85, and tax burden at 1.93. Second, the variables in the difference of equity taxation awareness since 1983 were laid out as capital gains calculating structure, rate structure, tax reductions and exemptions, tax audits, and other administrative factors to tax payers, tax preparers, and tax authorities; and the results showed a difference among groups save for equity taxation awareness in capital gains calculating structure, and tax reductions and exemptions. Breaking down the awareness by variable revealed that capital gains calculating structure was viewed as most fair followed by administrative operations such as tax inspections, rate structure, and tax reductions and exemptions. The restrictions in carrying out this study were the limited data to analyze the effect of tax burden increase according to the new system. 본 연구에서는 양도소득세 실지거래가액 과세제도 도입의 효과를 분석하였다. 먼저 이 제도가 시행된 후 입법취지에 맞게 시행되고 있는지 그리고 이와 관련하여 제기되는 문제점 등을 살펴본다. 그리고 납세자가 신고한 양도소득세 실지거래가액 자료를 표본으로 실지거래가액 시행이후 기준시가 과세제도하에서보다 부담세액 증가정도를 표본을 세분하여 분석하였다. 본 연구의 결과와 그 시사점을 요약하여 제시하면 다음과 같다. 첫째, 양도소득세 실지거래가액 과세방법에 의한 양도소득세 부담세액이 기준시가 계산방법에 의한 경우보다 증가한다는 것은 분명하나, 그 부담세액의 증가율 정도가 양도가액의 증가율보다 더 증가한 것으로 나타났다. 둘째, 양도소득세 실지거래가액 과세제도 전면 시행에 따른 양도가액 등의 증가율이 지목별로 차이가 있는지를 분석한 결과 취득가액, 양도소득금액, 부담세액의 증가율은 지목별로 유의한 차이가 없는 것으로 분석되었으나, 양도가액 증가율은 지목별로 유의한 차이가 있는 것으로 분석되었다. 일반적으로 개별 공시지가 등이 시가를 합리적으로 반영하여 공시되었을 경우에는 지목별로 양도가액 증가율의 차이가 없어야 할 것이나, 실제로 지목별 개별 공시지가가 시가를 정확히 반영하지 못하였다는 것을 시사하고 있으므로 지목별 개별 공시가격을 산정할 경우 시가를 적정수준으로 반영하여 재정립할 필요성이 있다고 생각된다.

증여세 완전포괄주의 시행에 따른 문제점과 개선방안 : 시행이후 새로운 과세사례를 중심으로

구재완,윤태화 한국상업교육학회 2012 상업교육연구 Vol.26 No.3

증여세 완전포괄주의 도입은 종전의 증여세 과세대상 또는 증여재산가액의 계산으로 열거되지 아니한 새로운 유형의 상속·증여행위에 대하여 과세하지 못하는 문제점을 보완함으로써 조세부담의 공평성과 경제정의 실현으로 사회계층간 갈등해소와 적정한 세부담 없는 부의 이전을 효율적으로 차단하는데 기여하였다. 이러한 증여세 완전포괄주의가 좀 더 효율적으로 운영되기 위해서는 가능한 한 증여세 과세대상 및 증여재산가액 산정 유형을 좀 더 명확하게 예시함으로써 예측가능한 과세로 납세자에게 세무행정의 신뢰를 제공하고, 납세자와의 마찰을 최소화하는 것도 요구되고 있다. 따라서 본 연구는 증여세 완전포괄주의 시행 이후의 새로운 과세사례 등을 분석하여 문제점 및 개선방안을 제시함으로써 완전포괄주의 도입취지에 맞게 제도가 운영되는 방안을 강구하고자 하였으며, 연구결과를 요약하면 다음과 같다. 첫째, 특수관계 없는 자와의 거래의 경우 시가를 산정함에 있어 합리적인 방법에 의하여 시가를 산정하고, 시가로 인정되는 경영권 프리미엄 상당액에 대하여 고율의 양도소득세를 적용하여 납세자의 담세능력에 상응한 조세를 부담하게 하여 조세평등주의 목적을 구현하여야 할 것이다. 둘째, 특정법인과의 거래를 통한 이익의 증여 예시규정을 보완하여 특정법인이 아닌 흑자법인과의 거래를 통하여 흑자법인의 주주 및 출자자에 대한 이익을 산출할 수 있는 근거 규정을 마련함으로써 완전포괄주의의 실효성을 제고할 필요가 있다. 셋째, 타인의 기여에 의한 재산가치 상승에 따른 이익의 증여와 관련하여 재산가치 증가사유 발생일, 거짓이나 그 밖의 부정한 방법의 규정 등을 명확하게 규정할 필요가 있다. 넷째, 특수관계 있는 자와의 금전무상대부 등에 따른 이익의 증여는 명확하게 규정되어 있으나, 특수관계 없는 자로부터 금전무상대부 등에 따른 이익의 증여 산출 근거규정은 불명확하므로 이를 명확히 마련하여 불필요한 조세마찰을 최소화할 필요가 있다. This study analyzed the new taxation examples after the introduction of the all inclusive theory in the gift tax, suggested problems and improvements, and searched for the desirable measures on the gift taxation along with the all inclusive theory. The results of this study are as follows. First, the market price in the transaction with non-special relationship party should be computed with rational method, high rate capital gain tax for the management premium of market price equivalent should be levied, and therefore tax equity should be realized according to the ability to pay tax. Second, the examples for the gift of income by the transaction with the special relationship corporation should be additionally included in the gift tax law, and regulation on the computing income for the income generating corporation with non special relationship corporation generation income should be included in it. Third, it is necessary that the date of asset value increase generated from the contribution of other party, fraud, and the other dishonest methods should be regulated clearly. Fourth, the gift of income from the loan with on cost prescribed clearly in the gift tax law, but computing rules on the income from the loan free of cost with non special relationship party doesn't exist, therefore it is necessary that the regulation on it should be added to avoid unnecessary tax conflict.

공압 챔버를 이용한 소프트 웨어러블 슈트의 액추에이터 특성 연구

구재완,함제훈,한종부,곽동기,양견모,이석재,손동섭,서갑호 제어·로봇·시스템학회 2020 제어·로봇·시스템학회 논문지 Vol.26 No.9

. A growing number of elderly people are using wearable devices to assist them in their daily lives. In particular, pneumatic actuators are often used to support muscle strength during walking. However, despite the safety and light weight of pneumatic actuators, the structure of the control system is complicated and requires a constant power source, so an efficient driving system is presently needed. The solution proposed in this paper is a system that uses a distributor and a pneumatic chamber that can support repetitive gait behavior. According to the design standards required by the wearable suit, mathematical analysis of these systems was performed, and the efficiency of the proposed system was analyzed through experiments from a fluid analysis point of view and an electrical point of view. The results confirm that the proposed pneumatic chamber reduces the load of the motor and improves the pneumatic rise and retention time of the soft actuator.

손가락 부분 절단 환자를 위한 기능 의수 설계

구재완(Jaewan Koo),박민로(Min-Ro Park),양견모(Kyon-Mo Yang),김민규(Min-Gyu Kim),송민걸(Min-Geol Song),장웅(Woong Jang),김병곤(Byung-Kon Kim),송준찬(Jun-Chan Song),이준우(Joonwoo Lee),서갑호(Kap-Ho Seo) 제어로봇시스템학회 2021 제어·로봇·시스템학회 논문지 Vol.27 No.10

This study proposed the design of a prosthetic finger that can perform functions, such as motion and gripping, without patients (with amputated fingers) needing an additional actuator. The contributions and contents of this study are as follows: First, the structure of a prosthetic finger, which could be operated by the patient’s own volition without an external actuator, was introduced. Second, the mathematical relationship for effectively designing the proposed structure was explained. In addition, by using this mathematical relationship, the trend of the fingertip trajectory, according to the link length and angle (the design variables) was analyzed. Through this analysis, an optimal design was achieved to determine the link length at which the root mean square error with the target trajectory was minimized. Third, a design method reflecting the finger size and anatomical structure was proposed. Finally, using the fabricated prototype, the proposed design was tested, and the prosthetic finger, having free motion and the ability to grip objects of various sizes, was experimentally verified.

나노역학적 적외선 분광시스템 이용한 화학센서

구재완(J.W Koo),이강호(K.-H. Lee),김창원(C. Kim),김규만(G.M. Kim),권오원(O. Kwon),이동규(D. Lee) 한국정밀공학회 2017 한국정밀공학회 학술발표대회 논문집 Vol.2017 No.5월

단위 모듈형 욕창 방지 매트리스의 공압 제어를 위한 공압 분배기 설계

구재완(Jaewan Koo),곽동기(Dong-Gi Gwak),양견모(Kyon-Mo Yang),박민로(Min-Ro Park),손동섭(Dongseop Sohn),서갑호(Kap-Ho Seo) 한국생산제조학회 2020 한국생산제조시스템학회 학술발표대회 논문집 Vol.2020 No.12

현장형 면역 및 분자 진단 자동화 검사 장비 개발

구재완(J. W. Koo),권오원(O. W. Kwon),김규만(G. M. Kim),이동규(D. K. Lee) 한국정밀공학회 2018 한국정밀공학회 학술발표대회 논문집 Vol.2018 No.5월

웨어러블 슈트의 소프트 액추에이터를 위한 공압 분배기 개발

구재완(Jaewan Koo),한종부(Jong-Boo Han),이석재(Seokjae Lee),곽동기(Dong-Gi Gwak),함제훈(Jehun Hahm),손동섭(Dong-Seop Sohn),서갑호(Kap-Ho Seo) 제어로봇시스템학회 2020 제어·로봇·시스템학회 논문지 Vol.26 No.7

With an aging society, research into wearable suits to support the elderly is actively being conducted. While these suits can use various driving methods, such as motors, pneumatics, and wires, many researchers prefer pneumatic-based soft actuators due to their high degree of safety and low weight. However, the use of a valve in these actuators is essential and requires high-precision control techniques and periodic replacement. To solve this problem, this paper proposes a low-cost pneumatic distributor design for pneumatic-based soft actuators. The advantage of the proposed pneumatic distributor is that it can be easily controlled by continuously adjusting the rotation speed according to the walking cycle of an elderly person. In addition, it is easy to design a pneumatic distributor suitable for the walking characteristics of the elderly, and costs can be kept low by utilizing a 3D printer for fabrication. In order to verify the final design, an experimental environment is constructed and the effectiveness of the distributer is analyzed through pneumatic measurement.

낙상 재현을 위한 보행자 생체 정보 기반의 낙상 유도 시스템 개발

이종일,한종부,구재완,이석재,손동섭,서갑호 한국로봇학회 2020 로봇학회 논문지 Vol.15 No.3

This paper is about a fall inducement system for guiding like a real fall. Reliable fall data can be used as an essential element in developing effective fall protection devices. We can get this data if the induced fall is very realistic. The proposed system analyzes gait characteristics and determines when to fall based on the pedestrian's biometric data. To estimate the fall inducement time, an active estimation algorithm was proposed using different biometric values for each pedestrian. The proposed algorithm is designed to response actively to the ratio of gait cycle and a stance period. To verify this system, an experimental environment was implemented using a multi-rail treadmill equipped with a ground reaction force measurement device. An experiment was conducted to induce falls to pedestrians using a fall inducement system. By comparing the experimental scene to the video of the actual fall, it has been confirmed that the proposed system can induce a reliable fall.

침대 로봇의 3차원 자세 추정 및 개선을 위한 자세 천이 필터 설계 연구

이종일,한종부,구재완,최재원,함제훈,양견모,손동섭,서갑호 한국로봇학회 2020 로봇학회 논문지 Vol.15 No.3

As we become an aging society, the number of elderly patients continues to increase. Pressure sores that can easily occur in patients with trauma cause serious socio-economic problems. In general, prevention of bedsores through predicting the patient's posture is being developed. Developed method usually use artificial intelligence techniques to estimate the patient’s posture by measured pressure images in the mattress. In this method, it has a problem the reduction of estimation accuracy when posture of patient is changed. Therefore, it is necessary to use the filter of pressure images in the position transition of patient. In this paper, we propose an algorithm to predict the patient's posture, and an algorithm to reduce the ambiguity that can occur in the patient's posture transition section. By obtaining stable data through this algorithm, learning/prediction stability of the neural network can be expected, and prediction performance is improved accordingly. Through experiments, the effectiveness of the algorithm was verified.