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양도소득세 1세대 1주택 비과세의 개선 방안:이연과세 도입을 중심으로
박승식,최헌섭 한국회계정보학회 2022 재무와회계정보저널 Vol.22 No.2
[연구목적]본 연구는 1세대 1주택에 대한 비과세의 체계와 문제점을 살펴보고, 과세의 복잡성을 간소화할 수 있는 개선방안을 연구한다. [연구방법]문헌연구를 검토하여 개선방안을 모색한다. [연구결과]과세이연제도를 도입함으로써 예상되는 장점을 제시하면 다음과 같다. 첫째, 1세대 1주택 비과세의 고가주택의 기준이 주택가격의 변동을 적절하게 반영하지 못하여 발생하는 문제점과 1세대 1주택의 경우 갈아타는 시점에 세금부담을 미래로 이연하여 주택매매가 활발하게 일어나고 주거의 안정성을 줄 수 있다. 둘째, 장기간 발생한 인플레이션을 반영한 명목금액으로 측정한 양도차익에 대한 과세로 재산의 실질가치가 세금으로 납부되는 위험을 낮출 수 있고 주택의 자산가치를 유지하여 향후 역모기지론을 이용한 안정적인 노후자금 확보도 지속할 수 있다. 셋째, 양도차익의 비과세로 인한 혜택의 절대적인 금액 크기의 차이로 인한 수직적 공평성 대한 논쟁을 줄일 수 있다. [연구의 시사점]과세이연제도를 1세대 1주택 비과세에 도입을 한다면 현재의 1세대 1주택 비과세의 복잡하고 난해한 규정 때문에 실무에서 세법을 해석하고 적용하는 과정에서 발생하는 혼란과 어려운 여러 가지 문제점을 해결할 수 있어 정책입안자들이 검토할 필요가 있다. [Purpose]We study problems of the system of capital tax for one-house per one-household and propose new policy. [Methodology]We study literature review. [Findings]The advantages expected by introducing carry forward of capital gain tax for one-house per one-household are as follows. First, there is a problem that arises because the standard of high-priced housing that is exempt from tax for one household does not adequately reflect changes in housing prices. can provide stability. Second, it is possible to reduce the risk of the real value of property being paid as tax by taxing the gains on transfers measured in a nominal amount reflecting long-term inflation, and to maintain the asset value of the house to continue to secure stable retirement funds using reverse mortgage loans in the future can do. Third, it is possible to reduce the debate about vertical fairness due to the difference in the absolute amount of the benefit due to the non-taxation of transfer gains. [Implications]If the carry forward of capital gain tax system is introduced to the non-taxation of one house per household, the confusion and difficulties that arise in the process of interpreting and applying the tax law in practice can be resolved due to the complicated and difficult regulations of the current non-taxation of one-house per one-household.
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박승식,김경원,James J. Schauer 한국물리학회 2013 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.63 No.10
Until now, quantitative contributions of hydrophilic and hydrophobic water-soluble organic carbon (WSOC) fractions to aerosol light extinction have not been studied. In this study, concentrations of chemical species in PM2.5 (particulate matter with diameters less than 2.5 μm), including elemental carbon (EC), organic carbon (OC), total WSOC, two fractionated WSOCs, water-soluble inorganic species, and metal species, were measured twice a day between December 27, 2010 and January 20, 2011, at an urban site in Seoul, Korea. A macro-porous XAD7HP resin column was used to separate the liquid extracts into hydrophilic and hydrophobic WSOC (WSOCHPI and WSOCHPO) fractions. Water-insoluble OC (WIOC), WSOCHPI and WSOCHPO were used to estimate the aerosol light extinction from the original IMPROVE algorithm. Organic mass to organic carbon (OM/OC) ratios of 1.6, 2.0, and 1.8 were applied to the WIOC, WSOCHPI , and WSOCHPO, respectively. Light extinctions for ammonium sulfate, ammonium nitrate, POM (particulate organic matter = WIOM + WSOMHPI + WSOMHPO), and EC (which is light absorbing) were determined as 38.9 ± 34.0, 64.7 ± 70.6, 69.5 ± 27.7, and 27.1 ± 11.0 Mm<sup>-1</sup>, respectively, and contributed 15.0% (range: 5.4 - 25.6), 22.2% (7.1 - 50.8), 30.8% (13.0 - 42.3) and 12.0% (5.1 - 21.3), respectively, to the total light extinction budgets. Light scattering due to the WIOM, WSOMHPI and WSOMHPO were 27.3 ± 13.1, 17.1 ± 8.7, and 24.1 ± 9.9 Mm<sup>-1</sup>, respectively, and accounted for 12.5, 7.5, and 10.7% of the total light extinction budget. The results indicate WSOCHPO has a greater impact on visibility reduction in wintertime than WSOCHPI at this site. Light scattering by total OC concentration (POM=1.6 × OC) was 62.2 ± 25.1 Mm<sup>-1</sup>, which was approximately 9.7% lower than the sum of light scattering due to each of the three OC components with different OM/OC ratios. As the relative humidity (RH) increased, light extinction was higher in the water-soluble inorganic components ((NH<sub>4</sub>)<sub>2</sub>SO<sub>4</sub> and NH<sub>4</sub>NO3) than in the water-soluble organic fractions. In the IMPROVE algorithm, the hygroscopic growth factor for POM was assumed to be 1 (non-hygroscopic) due to a lack of evidence for water growth by ambient POM. However, the relationships between the RH and light scattering due to WSOMHPI (R<sup>2</sup>=0.49) and WSOMHPO (R<sup>2</sup> = 0.31) suggest that different hygroscopic growth factors should be applied to the hydrophilic and the hydrophobic WSOC fractions. Consequently, additional experimental work is needed to explore hygroscopic growth curves for the two fractionated WSOC components.
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태안과 강릉지역 여름철 PM_(10)의 수용성 성분 특성
박승식,고재민,정창훈 한국대기환경학회 2011 한국대기환경학회지 Vol.27 No.3
PM10 measurements were made at two coastal sites, i.e., Taean and Gangneung, for summer to examine the characterization of water-soluble organic carbon (WSOC) and inorganic ionic species, and to investigate their difference between the sites. The fractions of three major inorganic water-soluble components (NO3-, SO42-, and NH4+) at Taean and Gangneung sites were 30.6% (16.2~62.0%) and 25.6% (13.0~52.5%) of the PM10, respectively. SO42-is the most dominant species of water-soluble ions at both sites, accounting for up to 20.5% (9.1~44.9%) and 16.3%(5.5~34.2%) of their respective PM10 mass concentrations. Using the paired T-test, PM10 (p⁄0.01), NO3- (p⁄0.05),SO42- (p⁄0.01), NH4+ (p⁄0.001), and WSOC (p⁄0.05) concentrations exhibited strong fluctuations on a daily basis between Taean and Gangneung sites. Relationship between the concentrations of SOx (SO42-+SO2) and CO indicates that the slopes of SOx/CO were 0.007 and 0.019 in the Taean and Gangneung sites, respectively. The smaller SOx/CO slope in the Taean site could be related to the aged air with wet scavenging of SOx during transport. The correlation between the concentrations of CO and WSOC suggests that WSOC observed in the Gangneung (R2=0.82) be transported from combustion-related sources, while the WSOC at the Taean site could be formed through atmospheric processing of primary volatile organic species during transport.
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재개발․재건축 조합의 부가가치세 매입세액공제제도의 개선방안
박승식,황명철 한국세무학회 2011 세무와 회계저널 Vol.12 No.2
최근의 재건축ㆍ재개발과 관련하여 부가가치세법상의 과세대상 및 매입세액공제에 대해서 다양한 주장이 제기되고 있는 상황에서 그 문제점과 개선방안을 살펴보았다. 건설과정에서 발생하는 조합원들의 매입세액 문제를 상가조합은 주택조합과는 달리 취급할 필요가 있다. 본 연구는 문헌연구를 중심으로 현행 규정의 문제점을 살펴보고 그 주요 개선방안으로 다음과 같은 방법을 제안한다. 첫째, 부가가치세법 시행규칙 제8조를 시행령으로 격상시킨다. 즉, 조합이 시공사로부터 세금계산서를 조합명의로 받고 조합이 시공사로부터 받은 세금계산서상의 금액 범위 내에서 조합원에게 세금계산서를 교부하여 조합원들 각자가 사업자등록을 하고 매입세액공제 받을 수 있게 하는데, 현재의 시행규칙의 내용을 조합원들이 실질적으로 공제를 받을 수 있도록 최소한 시행령으로 격상 시키고 조합과 조합원들이 이행하기에 어려운 부분들을 좀 더 쉽게 적용할 수 있도록 개정한다. 둘째, 조세특례제한법 제104조의 7 제3항 규정인 “조합이 조합원에게 공급하는 건축물은 재화의 공급으로 보지 않는다”는 내용을 주택조합의 경우로 제한한다. 즉, 상가조합이 조합원들에게 공급하는 건축물의 공급은 제외하여 재화의 공급으로 보도록 하여 일반재화의 공급처럼 부가가치세 협력의무를 부여하여 조합원들이 건설매입세액을 공제받을 수 있도록 한다. 셋째, 조합과 조합원을 동일체로 보아 시공사로부터 조합이 매입세액공제를 받고, 조합은 조합원에게 세금계산서를 발행(매출세액 발생시키지 않음)하지 않고 조합원은 조합이 대신하여 매입세액 공제를 받은 것으로 보고 조합원으로써 분양받은 건축물에 관한 매입세액은 이미 공제받을 것으로 보고 조합원은 당해 건축물을 사업용 자산으로 활용하여 매출세액을 발생시키면 된다. 이상의 어느 방법을 채택하여 시행을 하든지 과세당국이나 조합원의 입장에서는 동일한 경제적 효과가 있을 것이다. 납세자 즉 조합원의 재산권을 심각하게 침해하지 않는 방향으로 조합원들이 실제로 부담한 건설매입세액을 공제(환급)받을 수 있도록 법령 개정이나 예규판례로서 명확한 입장을 취해야 할 것이다. 본 연구에서 개선점으로 제안한 위의 사항이 반영된다면 부가가치세 이론에 보다 충실한 규정이 될 것이며, 재개발ㆍ재건축을 지원하는 효과가 있을 것으로 판단한다. Most residential houses of large cities in Korea are constructed as wide range residential areas due to a lack of residential land. And most apartments are being reconstructed and redeveloped to improve residential environment from a city-planning perspective. However, the regulations and interpretations related to accounting and tax laws on maintenance projects are not clear yet. This study aimed to review conflicting opinions and the interpretation and judgment cases of the taxation office based on major national taxation of the commercial reconstruction and redevelopment maintenance project union, to extract problems and find solutions. First, this study suggest that Enforcement Regulations No. 8 of Value Added Tax Act need to be amended to an Enforcement Ordinance. Commercial reconstruction and redevelopment projects are actually co-projects of union members, and the union is just a subjective taxation unit to calculate income. Second, there is a need for clear interpretation and make difference between the house reconstruction union and commercial reconstruction union. I suggest that the special tax treatment control law, section 104, para. 7, No. 3 clause is applied for only housing development union,except commercial reconstruction union. The housing reconstruction and redevelopment union has members of the end consumer, but commercial reconstruction union doing a man of enterprise. Third, Being the union and union members one, the union is delivered tax invoice from contsructions company and has a deduction of input tax, but does not deliveries union members. It is regarded of union members' deducting input tax. The union member receives a residence that is taxable in the year and trades goods or services as a man of enterprise in the future and has a payment of sales tax, and should pay for taxes for a reasonable and non-deficient tax law. By adopting more than one way to enforce among the above suggestions, the position of tax authorities or the union and union members will have the same economic effect. In order to deduct or refund of input tax for non-violation on property rights of taxpayers(union members),it is suggested to revise the VAT and take a clear view as precedent.
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태안과 강릉지역 여름철 PM<sub>10</sub>의 수용성 성분 특성
박승식,고재민,정창훈,Park, Seung-Shik,Ko, Jae-Min,Chung, Chang-Hoon 한국대기환경학회 2011 한국대기환경학회지 Vol.27 No.3
[ $PM_{10}$ ]measurements were made at two coastal sites, i.e., Taean and Gangneung, for summer to examine the characterization of water-soluble organic carbon (WSOC) and inorganic ionic species, and to investigate their difference between the sites. The fractions of three major inorganic water-soluble components ($NO_3^-$, $SO_4^{2-}$, and $NH_4^+$) at Taean and Gangneung sites were 30.6% (16.2~62.0%) and 25.6% (13.0~52.5%) of the $PM_{10}$, respectively. $SO_4^{2-}$ is the most dominant species of water-soluble ions at both sites, accounting for up to 20.5% (9.1~44.9%) and 16.3% (5.5~34.2%) of their respective PM10 mass concentrations. Using the paired T-test, $PM_{10}$ (p<0.01), $NO_3^-$ (p<0.05), $SO_4^{2-}$ (p<0.01), $NH_4^+$ (p<0.001), and WSOC (p<0.05) concentrations exhibited strong fluctuations on a daily basis between Taean and Gangneung sites. Relationship between the concentrations of $SO_x$ ($SO_4^{2-}+SO_2$) and CO indicates that the slopes of $SO_x$ /CO were 0.007 and 0.019 in the Taean and Gangneung sites, respectively. The smaller $SO_x$/CO slope in the Taean site could be related to the aged air with wet scavenging of $SO_x$ during transport. The correlation between the concentrations of CO and WSOC suggests that WSOC observed in the Gangneung ($R^2$=0.82) be transported from combustion-related sources, while the WSOC at the Taean site could be formed through atmospheric processing of primary volatile organic species during transport.
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