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      • 미국 토지이용계획 및 규제 체계 및 주요 법적 쟁점

        김지엽 한국토지공법학회 2010 한국토지공법학회 학술대회 Vol.- No.72

        '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 9시까지 원문보기가 가능합니다.

      • KCI등재

        정전분무의 유체 물성치와 정전 매개변수 따른 분무특성

        김지엽,홍정구 한국분무공학회 2020 한국액체미립화학회지 Vol.25 No.2

        Electrospray is used in various industries because it can produce continuous and uniform droplets. However, it is difficult to find optimal spraying condition due to lack of data in various conditions. In this study, various conditions were divided into electric parameters and fluid property. The electric parameters set Nozzle to Substrate(NTS), nozzle diameters and the fluid property set viscosity and conductivity as conditions. In this study, it observes spray patterns, Sauter Mean Diameter(SMD) according to conditions. As a result, fluid properties had a greater effect on the cone-Jet mode than on the nozzle diameter, NTS, and flowrate. All of solutions have Stable cone-jet mode at voltage of 8.5 kV, NTS of 20 mm and nozzle diameter of 0.2 mm. SMD has 27% different depending on viscosity and conductivity. The increased flowrate and viscosity are rising break-up length and thickening jet also jet is thinned by increased conductivity. Experiments have confirmed that the jet is thickened by increased flowrate and viscosity, and that the jet is thinned by conductivity.

      • KCI우수등재

        입체적 도시공간 활용을 위한 지하연결통로 설치의 법적 쟁점과 개선방향

        김지엽,양희승 대한건축학회 2019 대한건축학회논문집 Vol.35 No.4

        The purpose of this study was to analyze legal characteristics and issues of an underground pedestrian connection, which is a very useful tool to create 3D pedestrian networks and the vibrant underground environment. To do this, this paper explored the related laws to install the connection and analyzes 74 cases of Jung-gu, Seoul to find major issues. Then, it defined the legal characteristics in terms of not only the laws but also property law in Korea, thereby suggesting the improvement schemes. As a result, this paper concluded that the connections can be installed by an Urban Planning Facility or a Road Occupation Permit, but should be considered their public interest. In addition, exactions or fees for the permit should be carefully implemented based on the characters of the connection. 도시공간의 입체적 활용이나 입체도시계획 또는 입체도시개발에 대한 요구가 증가하고 있는 상황에서 지하철역이나 지하상가와 민간 건축물을 지하에서 직접 연결하는 지하연결통로가 중요한 건축계획 요소로 활용되고 있다. 본 연구에서는 서울시에서 가장 많은 지하연결통로가 설치되어 있는 중구의 74개 사례를 대상으로 지하연결통로 설치 현황을 파악하여 주요 법적 쟁점을 도출하고, 이를 통해 지하연결통로의 법적 특성을 규명하여 지하연결통로의 설치 및 관리와 관련한 개선방안을 제시하고자 한다.

      • KCI등재

        공개공지 조성을 위한 뉴욕시 조닝제도의 문제점 및 개선방안 연구

        김지엽,배웅규,정종대 한국도시설계학회 2007 도시설계 : 한국도시설계학회지 Vol.8 No.2

        POPS(Privately Owned Public Space) in New York City was born through incentive mechanism adopted in the 1961 zoning reform. The first two POPSs - arcade and plaza - have been evolved into more diverse and elaborate categories. Although there is no doubt that POPS is one of the most essential, important elements to improve urban environment, many POPS do not function as a public open space and have been evaluated as marginal space in previous studies. It is evident that the continuous maintenance is very critical to guarantee the quality of POPS; but, the initial physical form is more important to secure its quality and public use. In fact, many POPSs have been built without sufficient design consideration to be a good public space; and this is mainly because the zoning does not have systematic, objective design controls. Thus, this study will examine how the zoning system shapes POPS and identify what are the limitations. Finally, it will propose the improvement schemes to achieve, at least, the minimum quality of POPS. POPS(Privately Owned Public Space)는 민간소유 부지에 만들어진 공공에게 개방된 오픈스페이스를 의미한다. POPS는 건물형태에 대한 규제에 관심을 둔 1916년 뉴욕시 조닝제도의 한계를 극복하기 위해 1961년 조닝제도의 개선에 따른 인센티브 조닝의 주요한 실현요소로 도입되었다. POPS는 조닝제도의 발전에 따라 초기 단순한 프라자와 아케이드라는 형태에서 시작하여 점차 세분화되고 다양화되어 도시환경을 개선하는 매우 중요한 수단으로 발전되었다. 하지만, 많은 경우에 있어 POPS가 당초의 의도와 달리 공공공간으로서 제 역할을 할 수 없게 조성되고 있다. 따라서 본 연구는 뉴욕시 POPS의 현황을 살펴보고, 어떻게 POPS가 조닝에 의해 조성되어 왔는지 조닝 시스템을 중심으로 검토함으로써 POPS 조닝의 한계점과 발전방향을 제시하는데 있다. 또한, 고밀화 된 도시환경을 가진 우리 도시의 여건에서 POPS와 같은 민간소유 오픈스페이스를 적극적으로 도입하고 효과적으로 관리하는 것이 매우 필요한 시점이라는 점에서, 우리 도시의 도시환경을 개선하는데 필요한 중요한 시사점을 도출하는 것이 본 연구의 중요한 목적 중 하나이다.

      • KCI등재

        토지이용규제에 대한 한국과 미국의 비교 연구- 헌법의 재산권 보장 관점을 중심으로-

        김지엽,정종대 대한국토·도시계획학회 2007 國土計劃 Vol.42 No.4

        Although Korea and the U.S. share a common goal pursuing public interest in regulating land use, property rights in Korea, which are protected under the constitution, have long been outweighed by public goals and there was litle effort to reflect the conspaper explores as to what the legal significance of the Korean land use system should be fundamentaly considered within the constitutional requirements on property rights through comparing to the U.S.'s experiences. As a result, this study has found that the Korean legal system began to when the Korea Constitutional Court ruled that the Gren Belt law is not consistent with the Constitution based on the similar reasoning to the U.S.'s initial case laws on regulatory taking, such as Pennsylvania Coal and Lucas. Consequently, for Korea to have more democratic, advanced system for land use control, legal

      • KCI등재후보

        사립대학 세무업무에 대한 실태분석

        김지엽,김종태 한국조세연구포럼 2015 조세연구 Vol.15 No.2

        The current status of tax matters in private universities is analyzed in this paper, with the questionnaire survey collected from 129 tax accountants working in the private universities. The followings are major findings from the extensive research on the current status of tax matters in private universities. First, with the percentage of having no employees, who work for tax matters exclusively, representing 69% in foundation and 60% in school, the results of the survey show that over 50% of those answering the questionnaires, there are no employees who work for tax matters exclusively, only the employees who handle several works at the same time in the private universities. However, considering that the percentage of having one or more employees, who work for tax matters exclusively, account for 31% in foundation and 40% in school, the result describes that investment in the human resource in tax matters are being made. Second, the degree of the interest in tax matters by the tax accountants is significantly high. The involvement level of the tax decision making by the top management like the president and the board chairman in private universities is lower than the interest in the tax matters by the tax accountants in the private universities. Third, there are few of the compensations to the tax accountants as the result of the tax decision-making in private universities but the percentage of the sanctions to the tax accountants as the result of the tax decision making in private universities is 31%, which is relatively high. Fourth, in the ranking of the major tax jobs by the tax accountants in private universities, the routine jobs such as withholding taxes reporting and VAT reporting are prioritized relatively higher than the non-routine jobs such as tax planning, tax audit related matters, or inheritance tax and gift tax reporting. To judge from the fact that the tax audit related jobs are prioritized higher than the inheritance tax and gift tax reporting or tax planning related jobs, private universities’ tax accountant seem to pay more attention to the tax audit related jobs. Fifth, the workload related the withholding tax reporting and the VAT reporting is relatively high. The workload related the inheritance and gift tax reporting is relatively low. Sixth, in relation to the importance of the tax assessment from the tax audit, the corporate income tax, the personal income tax, and the inheritance and gift tax are relatively less important. Both the local tax and value added tax are relatively more important. The legal or strategic recommendation on the tax matters in the private universities were studies in the prior research but the current status of the tax matters in the private universities is analyzed in this paper. This study would contribute to the decision making on the tax matters in the private universities by the governmental policy maker and to the following studies on the tax matters in the private universities. 본 연구는 사립대학에 근무하는 129명의 세무담당자를 대상으로 설문조사방법을 이용하여 사립대학 세무업무에 대한 실태를 분석하였는데, 주요 내용은 다음과 같다. 첫째, 세무전담인원이 없는 비율은 재단의 경우는 69%, 학교의 경우는 60%로, 과반수의 사립대학에서는 세무업무에 전담하는 인원은 없는 반면, 세무전담인원 1명이상인 비율 또한 재단의 경우 31%, 학교의 경우 40%로 상당한 비율임을 고려할 때 상당수의 대학은 세무전담인원에 대한 인적자원투자가 있는 것으로 판단된다. 둘째, 사립대학의 세무에 대한 관심정도에 비해 최고의사결정자의 세무의사결정에 대한 관여정도는 상대적으로 낮은 것으로 나타났다. 이는 대학의 세무에 대한 관심정도에 비해 최고책임자의 관여정도가 낮은 것은 사립대학에서는 세무의 중요성에 대한 인식에 비해 실제 세무업무의 의사결정은 실무진에서 종결되기 때문인 것으로 판단된다. 셋째, 사립대학에서 세무의사결정으로 인한 결과에 대하여 인사고과 등의 보상은 거의 없으나 제재를 하는 비율은 31%로 상당히 많은 것으로 나타났다. 이는 비영리법인은 예산제도와 내부통제제도에 근거하여 운영되고 있어 세무의사결정 결과에 근거하여 추가적인 인센티브 예산을 편성하는 것이 상대적으로 어려우나 규정에 근거하여 사립대학에 중대한 손실을 끼쳤을 경우 제재하는 경우는 상대적으로 어려움이 적기 때문인 것으로 판단된다. 넷째, 사립대학에서 세무담당직원의 주요업무 중요성 순위는 원천세신고와 부가가치세 신고 등과 같이 경상적인 업무가 순위가 높은 반면, 세무계획, 세무조사, 그리고 상속세 및 증여세 신고 등의 비경상적인 업무순위는 상대적으로 낮은 것으로 나타났다. 한편, 세무조사준비 및 대응의 순위는 상속세 및 증여세 신고 등의 관련업무 또는 세무계획 및 연구의 순위보다 높은 것으로 나타났다. 다섯째, 사립대학 세무담당직원의 업무량은 원천세신고와 부가가치세 신고업무가 상대적으로 높은 반면, 상속세 및 증여세 신고 등의 업무는 상대적으로 낮은 것으로 나타났다. 주목할 만한 점은 세무조사준비 및 대응 업무량이 법인세신고 등의 업무량과 비슷한 것이다. 여섯째, 사립대학 세무조사 추징세액의 중요성은 법인세, 소득세, 상속세 및 증여세가 상대적으로 낮은 반면, 지방세와 부가가치세는 상대적으로 중요한 것으로 나타났다. 일곱째, 사립대학의 세무의사결정을 향상하기 위한 방법으로는 세무교육이 세무인원보강 또는 세무자문예산증액보다 상대적으로 중요한 것으로 나타났다. 본 연구는 사립대학 세무에 대한 법적․정책적인 문제점을 제시한 기존 연구들과는 차별적으로 사립대학 세무현황에 대한 분석결과를 제시하였다. 이는 사립대학 세무와 관련한 정책집행자의 의사결정 및 연구자들의 후속연구에 기여할 것으로 기대한다.

      • 삼교(三敎)에 나타난 이상향의 이해

        김지엽 통합연구학회 2002 통합연구 Vol.15 No.1

        The concept of utopia was adopted by Thomas More(1478~1535) and it contains the dual meaning of the place which is existing 'no-where' in the world and the 'good-place', at the same time. It means, 'the place which is better, which is not existing in the world yet' People dream of the utopia eventually as they face the subjectified and objectified troubles and the pain in reality. But the only time that we can live and enjoy is just 'today' and the present time. Therefore, though the utopia may be achieve presently, the present time is just the present time always, eternal satisfaction doesn't exist through fulfillment of the external conditions only. This thesis is dealing with general view of the utopia that is shown through the Confucianism, Buddhism and Taoism that are the main axile of oriental philosophy and religion and studied utopia through the three views; time, space and human. As the people are the beings eventually controled by the time and the space, it is necessary for us to have the understanding about the utopia on this view point. 1. The philosophy of Tea Dong(大同思想) The era of Yo Soon(堯舜時代) is th ideal and perfect society in China which is the ideal of the Confucianism. And there's no way of knowing whether it was existing in reality or not, or they were just dreaming of. Generally speaking, people live in unrest and fright in history. Therefore, in the confucianism the people who are in trouble and agony, the ones who are searching for the new things lamenting about the reality as the desirable model people generally. The philosophy of Tae Dong is started with the philosophical basis and they defined ideal society as fair, peaceful, full of morality, they called that society as the Tae Dong. This is not the unique philosophy of confucianism but it is the comprehensive ideals of various philosophical families in Seon Jin era(先秦時代) 2. The Jeong Toh Philosophy(淨土思想) of Buddhism In Buddhism, there are various Buddhas, there are various countries where Buddhas are living. And the Jeong Toh(淨土) is the place where the most representative Buddhas are living. The environment is described as the scenery is always beautiful, the weather is so comfortable in that place. The food is so abundant, clothes are so affluent, the housings are so nice, there's no hunger and painfulness of mankind. But the orthodox Buddhists insist that there's no world existing in any place. Master monk Seong Chul said, "My mind is Buddha and my reality is the paradise, there's no other paradise existing, the theory of paradise of Seobang Jeong Toh(西方淨土) is the means to lead the ignorant general people to the correct path of life and they are all lies to be accurate." 3. The utopia in Taoism Taoism takes the Sutra of Moral(道德經) as their utmost scripture and takes Noh Jah(老子) as the source of their philosophy, they are deeply related to the philosophy of Taoist philosophy. The description about the ideal nation in the 80th chapter of Sutra of Moral(道德經); "It's a small country with small population" We need to notice Towhawonki(挑花源記) written by Toh Yon Myung(陶淵明) which was inflenced by Taoism. His writing influenced many oriental writers and painters so deeply because it is describing the utopia in people's hearts so well. since it was written, the term Moireing Doc Won(武陵挑源) is the most frequently used for depicting the utopia. 4. The relationship between utopia and the mankind The main figure of the world and the history is the absolutely the mankind. But the utopia we have studied through the three religions above we can notice they are focusing on the environment or space. When they are describing the utopia, the main figure usually meets a beauty and gets married, in some cases the main figure meet a great teacher, gets the supernatural power or gifts. He stays there for the time being, later he thinks about his hometown and returns to hometown. And he tries to return to the place but can not find it out again. But usually they are not dealing with the character of the people living in that utopia. If people dream of the utopia, it means the country they are living now lacks something or it is the unstable country apparently. If people are satisfied with the environment that they are living in, they will not have the vainful dreams. It is the thought of the corrupted Adam and it is quite against the thoughts in the bible. As the scripture is saying. "let us make man according to our image and likeness."; man was created according to the purpose and the need of God totally. Therefore, man can not have his own will but he should accomplish God's will solely and fundamentally. When a man makes something, the purpose and the usage are totally depended on the person who makes it. We should understand this fact clearly. God rested deeply after He created man. God blessed the day and made it holy. In spite of the fact, if a man wants to become an angel, denying his own existence, not to be satisfied with his own life, and dream about something vainful, it is violating the sabbath. Such people create such society and such world. The thieves make the den of the thieves, the drug addicts make the den of the drug addicts. Therefore, even the environment may be perfect in time and space, the world becomes empty if there's no character. If there's the character everything turns different. Jesus' disciples said to Jesus, "Lord, to whom shall we go? You have the words of eternal life." it was the condensed expression of their whole life. As if Jesus lived for God, through God, if we live for and through the Lord by eating and drinking the Lord Himself. This is the true entity of the utopia and paradise.

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