Improvement of a Coulomb's Law Apparatus for Student Use

김청식 한국물리학회 2017 새물리 Vol.67 No.8

The improvement of a Coulomb's law apparatus for student use is described. The conventional apparatus, which measures the displacement of a suspended charged ball repelled by a fixed charged ball, has long been used in physics education, but has a disadvantage in that setting the separation between the balls is difficult. The improvement is achieved by adding an inclined device to make the suspended ball return to the equilibrium position. This allows both the repulsive force to be derived from the tangent of the inclination and the separation between the two balls to be set easily. The setup is installed in an enclosure with a transparent cover and a desiccant inside in order to minimize the effect of humidity. Results obtained from the improved apparatus show that the force follows an inverse square law with an exponent $n$ = $-1.99 \pm 0.01$ and is proportional to the product of charges, in agreement with Coulomb's law.

크실렌 노출로 인한 요중 메틸마뇨산 배설에 미치는 유전자 다형성 연구

김청식,고상백,김형수,박수경,장성훈,Kim, Cheong-Sik,Koh, Sang-Baek,Kim, Hyeong-Su,Park, Sue-Kyung,Chang, Soung-Hoon 대한예방의학회 2004 예방의학회지 Vol.37 No.4

Objectives : The purpose of this study was to investigate the effect of genetic polymorphism of cytochrome P450 2E1 (CYP2E1) and aldehyde dehydrogenase 2 (ALDH2) on the xylene metabolism. Methods : Among 247 workers, 116 were occupationally exposed to xylene and 131 were not. Workers exposed to xylene had different work such as spray, touch-up, mix & assist, and pre-treat. Questionnaire variables were age, sex, use of personal protective equipment, smoking, previous night's drinking and work duration. The urinary methylhippuric acid was measured in the urine collected in the afternoon and corrected by urinary creatinine concentration. The genotypes of CYP2E1 and ALDH2 were investigated by using PCR-RFLP (polymerase chain reaction-restriction fragment length polymorphism) methods with DNA extracted from venous blood. Results : 1. The urinary concentrations of o-, m-, and p-methylhippuric acid and total methylhippuric acid in the exposed group were significantly higher than those in the non-exposed group (p<0.001). 2. In multiple regression analysis, the urinary methylhippuric acid concentration was significantly influenced by exposure grade (Job-exposure matrixes), smoking, drug use and kind of protective equipment (p<0.1). 3. Genetic polymorphism of CYP2E1 and ALDH2 did not affect urinary methylhippuric acid level in the exposed group (p>0.05). Conclusions : Exposure grade, smoking, drug use and kind of protective equipment affected urinary methylhippuric acid level, whereas genetic polymorphism of CYP2E1 and ALDH2 did not. However, further investigation for the effect of genetic polymorphism on the metabolism of xylene with a larger sample size is needed.

채무자회생절차상 조세채권의 공익채권 분류기준에 관한연구

김청식 한국채무자회생법학회 2015 회생법학 Vol.11 No.-

회생제도는 채무자 관련 이해관계의 합리적 조정을 통하여 채무자 회생을 지원 함으로써 채무자 파산으로 인한 사회경제적 비용을 최소화하는 데에 그 취지가 있다. 회생제도는 파산제도를 기초로 하여 발전하였기 때문에 기본적으로는 채무자의 재산배분과정으로 이해한다. 그 결과 회생절차상 조정대상인 채무자의 회생절차개시 전 채무는 이해관계인들의 공동이익을 위한 절차비용인 회생절차개시 후 채무 와 그 취급이 전혀 다르다. 본고에서는 「채무자 회생 및 파산에 관한 법률」상 회생절차에서 많은 영향을 미 치고 있는 조세채권의 공익채권 분류기준에 대한 문제점을 검토하고 입법적 개선 방향에 대하여 연구하였다. 결론적으로 해당 조세의 성질에 비추어 보면 원천징수대상조세와 거래징수대상 조세 중에서 회생절차개시 당시 징수한 조세는 회생법에서 환취권에 준하는 특별 한 규정을 신설하여 회생절차와 무관하게 조세채권자에게 반환하도록 개선하여야 하고, 회생절차개시 당시 징수하지 못한 세액으로서, 원천징수대상조세는 소득자에게 직접 부과`징수하는 제도로 전환하고, 거래징수대상조세는 회생채권으로 구분함이 합리적이다. The insolvency reorganization system is designed to relieve a bankrupt debtor of further responsibility for the discharged debts and give him a fresh start by providing a proceeding whereby, through a sensible and practical adjustment of creditors ‘interest, the debtor’s financial affairs can be reorganized rather than liquidated. Reorganization proceeding rules have basically been evolved from and as a part of bankruptcy rules and therefore, by nature, known as being involved in a distribution process of debtors ‘estate. Accordingly, any debt incurred before the petition for proceeding is filed and the following relief is ordered should be treated differently from the expenses of the interested parties in effecting reorganization. This study, first, attempts to identify and analyze the classification issues (adjustable claims or reorganization expenses) with regard to tax claims. The next the withholding tax issue regarding equivalent bonus amount paid to a fiduciary appointed by the court is examined. Taxes that are subject to withholding and any indirect taxes that are collectable on transaction essentially belong to solely the tax creditor. It may not be reasonable to define the tax claims as public one by defining them as reorganization expenses for all interested creditors. A special rule needs to be introduced in the law providing that the tax creditor has a prior lien on such a tax regardless the proceeding. In addition, the uncollected withholding tax on income should be assessed and collected directly from the income earner, and the uncollected indirect tax should be defined as an adjustable claim.

일부 조선업 근로자들의 bisphenol A 노출실태와 생물학적 지표

김청식,박준호,차봉석,박종구,김헌,장성훈,고상백,Kim, Cheong-Sik,Park, Jun-Ho,Cha, Bong-Suk,Park, Jong-Ku,Kim, Heon,Chang, Soung-Hoon,Koh, Sang-Baek 대한예방의학회 2003 예방의학회지 Vol.36 No.2

용접공은 용접과정에서 용접 흄, 중금속 및 bisphenol-A에 노출된다. 따라서 이 연구는 직무노출 메트릭스에 근거하여 근로자들의 내분비 교란물질의 노출실태를 파악하고자 하였다. 또한 생물학적 모니터링에 사용되는 뇨중 대사산물 농도에 영향을 미칠 것으로 생각되는 대사효소의 유전적 다형성 분포를 조사하였으며 이들 유전자가 뇨중 대사산물 배설에 미치는 영향을 연구하고자 하였다. 연구대상자는 경상남도에 있는 모 조선업체에 종사하는 근로자를 대상으로 하였다. 연구대상자는 총 84명으로 용접공 47명과 대조군 37명을 대상으로 하였다. 이름, 연령, 보호구 착용 여부, 흡연습관, 음주여부 등에 대하여 설문조사를 시행하였다. 시료채취는 건강검진이 진행되는 오후에 하였으며 뇨중 BPA는 뇨중 크레아티닌으로 보정하여 측정하였다. 대사효소의 유전자 다형성은 혈액의 백혈구로부터 DNA를 추출하여 제한 효소 절단 단편 다형성(restriction fragment length polymorphism, RFLP)법으로 검사하였다. 흄 중 BPA의 농도는 최대값 229.9 ng/mg, 최소값 5.7 ng/mg, 평균 61.9 ng/mg 이었다. 흄 총 중량과 흄중 BPA 양 간에 상관계수는 0.516으로 양적 선형관계를 보여주었다. 뇨중 BPA 농도는 대조군보다 용접공에서 유의하게 높았다. CYP1A1, CYP2E1, UGT1A6등의 유전자 다형성에 따라 뇨중 BPA 농도에는 차이가 없었다. 뇨중 BPA에 대한 다중회귀분석에서는 노출등급만이 유의한 변수였다. 용접 흄에 노출된 후 뇨중 BPA농도에 영향을 가장 큰 영향을 미치는 것은 노출등급이었으며, 대사효소의 유전적 다형성은 유의한 효과를 나타내지 못하였다. Objectives : Because shipyard workers are involved with various manufacturing process, they are exposed to many kinds of hazardous materials. Welders especially, are exposed to bisphenol-A (BPA) during the welding and flame cutting of coated steel, This study was conducted to assess the exposure status of the endocrine disrupter based on the job-exposure matrix. The effects of the genetic polymorphism of xenobiotic enzyme metabolisms involved in the metabolism of BPA on the levels of urinary metabolite were investigated. Methods : The study population was recruited from a shipyard company in the f province. A total of 84 shipbuilding workers 47 and 37 in the exposed and control groups, respectively, were recruited for this study. The questionnaire variables included, age, sex, use of personal protective equipment, smoking, drinking and work duration. The urinary metabolite was collected in the afternoon and correction made for the urinary creatinine concentration. The of the CYP1A1, CYP2E1 and UGT1A6 genotypes were investigated using polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) methods with the DNA extracted from venous blood. Results : The urinary BPA level in the welders group was significantly higher than in the control group (p<0.05). The urinary BPA concentration with the wild type UGT1A6 was higher than the other UGT1A6 genotypes, but with no statistical significant. From themultiple regression analysis of the urinary BPA, the regression coefficient for job grade was statistically significant (p<0.05). Conclusions : The grade of exposure to BPA affected the urinary BPA concentration was statistically significant. However, the genetic polymorphisms of xenobiotics enzyme metabolism were not statistically significant. Further investigation of the genetic polymorphisms with a larger sample size is needed.

주택재건축사업 소득에 대한 중복과세 문제와 개선방안

김청식 한국조세연구포럼 2010 조세연구 Vol.10 No.1

급속한 도시화와 소득수준의 향상으로 인하여 주거환경의 질을 향상시키기 위해 노후 도시주택의 재건축사업이 활발히 시행되고 있다. 주택재건축에 따른 정비사업조합과 조합원에 대한 과세제도가 복잡할 뿐만 아니라 제도상의 미비점으로 말미암아 다툼이 일어나고 있다. 본 논문에서는 국내외의 단행본, 연구보고서, 논문 등을 중심으로 한 문헌연구를 통하여 주택재건축사업에 따른 과세제도상의 문제점을 검토하고 입법적인 개선방안을 제시하는 데 그 초점을 맞추었다. 그 결과 첫째, 주택재건축사업에 대한 소득과세제도는 조합원의 과중한 중복부담을 초래하므로, 조합에 부과하는 법인세와 재건축부담금의 폐지를 제안하였다. 조합이 일반분양에서 얻은 개발이익으로 조합원용 주택건축비에 충당하는데, 그 개발이익에 대하여는 현행법에 따라 조합단계에서 법인세와 재건축부담금을, 조합원단계에서 양도소득세와 배당소득세를 부과하고 있다. 결과적으로 사업의 실질적 주체인 조합원에게는 동일한 소득에 대한 중복부담이 되고 있다. 법인세와 재건축부담금이 부과되는 그 소득은 실질적으로는 존재하지 않고 계산상으로만 존재하는 것이기 때문에 소득과세에서 원본침해의 문제를 초래하고 있다. 둘째, 성격이 서로 다른 주택재건축사업과 주택재개발사업에 관하여 하나의 법률에 무리하게 규정한 결과 주택재건축사업 관련규정들에서 일관성이 없으므로, 도시및주거환경정비법에서 주택재건축사업 근거법률의 분리ㆍ신설 필요성 등을 제안하였다. Due to rapid urbanization and higher income level, people are getting more and more interested in improving qualities of house environment. Reconstruction of old urban house is also carried out a lot in our country. Taxation system on the housing reconstruction maintenance business union and it's members is not only complicated but also imperfect. That's why many controversies still go on. This study focuses on researching controversial points of taxation system on the housing reconstruction business and representing legislatively reform measures. First, current taxation system on the income gotten from the housing reconstruction business causes double taxation which is burdensome for union members. Therefore, corporate tax and reconstruction share levied on income of union should be abolished. Most of the expenses of building houses for union members come from development profits of the union. Under current law, corporate tax and reconstruction share are imposed on these development profits for union and transfer income tax is imposed on the same profits for union members. Consequently, for union members who are real subjects of the business, these taxes causes double burden on the same income. In income taxation system, problem of original infringement happens because the income where corporate tax and reconstruction share are imposed only exists in calculation. Second, there is almost no consistency in the provisions related with housing reconstruction business because housing reconstruction businesses and housing redevelopment businesses are under the same law although they have a lot of differences. Therefore, we need to make a new law which stipulates housing reconstruction business and separate it from city and house environment maintenance law.

조세채권의 공익채권 여부를 결정짓는 채무자 회생 및 파산에 관한 법률 상 납부기한의 의미 - 대법원 2012.3.22 선고 2010두27523 전원합의체 판결을 중심으로 -

김청식 ( Chung Sik Kim ) 서울시립대학교 법학연구소 2012 조세와 법 Vol.5 No.2

구 채무자회생법 제179조 제9호의 ‘납부기한’에 대하여 대법원은 법정납부기한으로 해석하였다. 법령에서 구체적으로 규정하지 못하고 있는 채무자회생법 제179조 제9호의 ‘납부기한을 어떻게 해석할지에 대해서는 세목별, 사안별로 해당규정의 취지에 따라 해석함이 합리적이다. 이 규정은 간접세 등으로서, 회생절차개시 전에 납세의무가 성립하여 일반적인 권리구분기준에 따르면 회생채권에 속하고, 구체적인 확정여부와 상관없이 회생절차개시 당시 아직 납부기한이 도래하지 않은 것을 공익채권으로 구분하고 있다. 간접세 등으로서 회생절차개시 전에 납세의무가 성립하였으나 회생절차개시 당시에 납부기한이 도래하지 않은 것은 모두 공익채권에 해당되고 조세채권의 확정시기는 묻지 않고 있다. 이 사건은 회생절차개시 이전에 대손세액공제로 인한 채무자의 부가가치세 납세의무가 성립하였으나 채무자의 납세의무불이행으로 인하여 회생절차 개시 후에 과세관청의 부과처분에 따라 납세의무가 확정되고 납부기한이 도래하였다. 따라서 이 사건에서 문제되는 납부기한은 과세관청의 납세고지서에 기재된 지정납부기한으로 해석함이 합리적이다. 또한 공급자가 과세대상거래에서 부가가치세를 징수할 수 없는 경우에는 공급받은 자에게 부가가치세를 전가시킬 수 없게 되어 결국 공급자에게 귀착되는 부가가치세 이론상 모순점을 제거하기 위한 부가가치세 대손세액공제제도의 취지에 비추어 보더라도, 이 사건의 경우 부가가치세 매입세액을 공제받은 채무자에게 부가가치세 대손세액공제액에 상당하는 부담을 시키는 것이 합당하므로 납부기한은 지정납부기한으로 해석함이 합리적이다. The Supreme Court decided that the meaning of the due date for tax payment in the Debtor Rehabilitation And Bankruptcy Act is legal term of paying tax. The meaning of the due date for tax payment in the Debtor Rehabilitation And Bankruptcy Act has to decided reasonably because it is uncertain in the Act. This Article classifies indirect tax etc. that is 'community claim'40) that arose before the commencement of the case concerning the debtor and whose the due date for tax payment hasn't come up at the time of the commencement of the case, into administrative expense. The tax claim that indirect tax etc. arose before the commencement of the case and its due date for tax payment hasn't come up at the time of the commencement of the case is all administrative expense irrespective of assessment. In this case, VAT claim arose before the commencement of the case but the taxpayer wasn't self-assessment then taxation subject assessed the VAT and its notified due date for tax payment came up. Therefore the meaning of the due date for tax payment in the Debtor R ehabilitation And Bankruptcy Act is notified due date for tax payment. Moreover, in view of the purpose of bad debts tax credits, the due date for tax payment of this case is notified due date for tax payment.

실질적 관리장소 세제의 실무적용상 문제점과 개선방안

김청식(Kim, Chung Sik) 한국국제조세협회 2017 조세학술논집 Vol.33 No.2

실질적 관리장소(이하 POEM)는 소득과세상 외국법인의 거주지를 판정하기 위해서 창안된 개념이고, 내 · 외국법인 판정기준으로서 창안된 개념이 아니다. 그럼에도 불구하고 내국법인의 본점 소재지를 법인의 거주지로 인식하는 전통적인 인식 속에서, 시대변화와 함께 거주지국 과세목적상 외국법인의 국내 거주지규정이 필요한 상황이 되어 POEM개념을 세법에 도입하면서, 국조법은 외국법인의 POEM을 내국법인의 본점과 동일시하고, 법인세법은 같은 관점에서 POEM이 국내에 소재하는 외국법인을 내국법인과 동일시하는 규정을 두고 있다. 본점소재지는 내국법인의 과세상 거주지판정기준으로 하는 한편으로, 국제적 용례에 따라서 POEM은 외국법인의 과세상 거주지판정기준으로 하려는 취지로 규정하면서 이를 내 · 외국법인 판정기준으로 혼동한 입법오류이다. 따라서 현행 법인세법을 비롯한 모든 세법상 POEM 용례가 국제적 용례에 부합되는지 재검토․수정이 필요한 한편으로, 법인거주지 규정을 신설하는 동시에 세법상 법인을 거주자법인과 비거주자법인으로 구분하여 납세의무를 규정하고, 신설규정과 다른 세법과의 관계를 명확히 하는 입법적 개선이 필요하다. The concept of “place of effective management (“POEM”)” has not been devised to distinguish between domestic corporations and foreign corporations but to decide the residency of foreign corporations for tax purposes. Nevertheless, it is laid down in the Law for Coordination of International Tax Affairs that the POEM of a foreign corporation is the head office of a domestic corporation and in the Corporate Income Tax Act that the foreign corporation whose POEM is within the country is a domestic corporation. Thus, the following policy measures are required to make up for the loopholes regarding the POEM so that it corresponds with internationally acceptable rules: a new residency rule for foreign corporations should be adopted; tax liability for resident corporations should be separated from that for non-resident corporations; and the residency rule should be clearly defined in accordance with applicable laws.

한국인 다기관 암 코호트 시료의 DNA 생활성도 평가

양미희,유지현,김청식,신애선,강대희,장성훈,박수경,신해림,유근영 대한예방의학회 2003 Journal of Preventive Medicine and Public Health Vol.36 No.4

DSC를 이용한 설탕의 유리전이에 대한 연구

김수재,김청식,오지영,서정아,양용석,,김형국,황윤희 한국물리학회 2002 새물리 Vol.44 No.5

We studied the glass transition temperatures and the activation energies of five different sugars (galactose, glucose, ribose, sorbitol, and sucrose) by using differential scanning calorimetry (DSC). We found that glucose has the highest glass transition temperature, around 32 $^\circ$C and is a suitable material for studies of the dynamics in liquid-glass transitions and in aging phenomena. We also estimated the activation energies of sugars by measuring the heating--rate--dependent glass--transition temperature. We used the Moynihan theory to estimate the activation enthalpy and found that the activation enthalpy of galactose, glucose, ribose, sorbitol, and sucrose were 2.10$\pm$0.12 eV, 1.86$\pm$0.24 eV, 3.10$\pm$0.24 eV, 1.50$\pm$0.12 eV, and 3.10$\pm$0.58 eV, respectively. 본 연구에서는 differential scanning calorimetry(DSC) 방법을 사용하여 설탕류(galactose, glucose, ribose, sorbitol, sucrose )의 유리전이 온도와 유리전이의 활성화 에너지를 Miynihan 이론을 이용하여 측정하였다. 연구한 설탕들의 유리전이 온도는 --20 $^\circ$C에서 33 $^\circ$C 까지 다양한 분포를 보였으며 활성화 에너지는 대략 1$\sim$3 eV 정도였다. 또한 본 연구를 통하여 유리전이 온도가 상온보다 높은 glucose가 최근 많은 관심의 대상이 되고 있는 노화현상인 two-time scaling 연구에 매우 적합한 시료임을 알 수 있었다.

시판 청량음료 시음 후의 마뇨산 배설에 관한 실험적 연구

장성훈,김청식,김준식 건국대학교 의과학연구소 1999 건국의과학학술지 Vol.9 No.-

In this study, we measured the urinary excretion of the hippuric acid after ingestion of several kinds of common soft drinks. The urinary hippuric acid has been known as a sensitive and specific biomarker of toluene exposure in workplace. But it has not been known exactly that drinking some kinds of soft drinks can increase urinary hippuric acid significantly even in usual dosage. These phenomena surely can invoke problems in interpretation of urinary hippuric acid at the regular health check up of the workers exposed to toluene. We recruited 140 healthy volunteers(medical school students) and surveyed their diet history, medication, smoking and drinking habit before experiment. The persons who had eaten some kinds of food or drinks which were including benzoic acid were excluded and the rest 122 were divided into 2 groups. The Experimental group(n=88) drank the soft drinks which contained benzoic acid, and the control group(n=34) drank the soft drinks which contained not. We checked the excretion of urinary hippuric acid in 1.5hr and 3hr after ingestion of the drinks in each group. The measurement of urinary hippuric acid was performed by using high performance liquid chromatography(HPLC). The results were as follows: 1. The mean age(year) was 23.3±1.4 in experimental group, and 23.5±2.4 in control group; the number of female was 13(14.8%) and 4(11.8%) in each group. 2. The geometric mean of urinary hippuric acid before drinking soft drinks was 0.24, and 0.21g/l in experimental and control group(p=0.426). In 1.5 hour after ingestion of the drinks, the geometric mean increased 1.14g/l in experimental group, and 0.17g/l in control group, which was significantly different after adjusting the urinary hippuric acid before drinking(p<0.01). By addition some other covariates(sex, smoking in amount) in the model, the result was not changed(p<0.01). In 3.0 hour after ingestion, the geometric mean was 0.32 and 0.16g/l in each group, even the difference was much smaller than that of 1.5 hour after drinking, which was statistically different after adjusting the urinary hippuric acid of before drinking(p<0.01), sex and smoking additionally(p<0.01). 3. The mean increasement of urinary hippuric acid after 1.5 hour(Diff 1) after ingestion was 0.83 in experimental group, which was significantly different from that of control group(-0.06, p<0.01). Diff 2(the increasement after 3.0 hour) was also different from each other(p<0.01). 4. We used 7 different kinds of soft drinks in experimental group. The increasement after drinking them was different from 0.57 to 1.05g/l after 1.5 hour, from -0.08 to 0.08g/l after 3.0 hour, but statistically not significant in each other(p=0.146, p=0.849 in sequence). We concluded that the soft drinks which contain benzoic acid could increase the urinary hippuric acid excretion significantly, even over 1.0g/l without toluene exposure. It seems to be needed that check the diet and drink(at least 3.0 hour before collect the urine) history is essential in interpretation of urinary hippuric acid concentration.