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취득세 과세표준 산정방법의 개선방안 연구 : 비주거용 부동산을 중심으로
박한준(Park, Han-Jun),서정우(Suh, Jungwoo) 한국조세법학회 2021 조세논총 Vol.6 No.3
현행 「지방세법」 제10조에서는 개인간의 거래에 있어서 사실상의 취득가격이 시가표준액에 미달하는 경우에는 사실상의 취득가격에 상관없이 시가표준액에 의해 과세표준을 산출하도록 규정하고 있고 개인과 법인간의 거래 또는 법인간의 거래에 있어서는 사실상의 취득가액에 의해 과세표준을 산출하도록 되어 있다. 이는 조세평등주의와 실질과세의 원칙을 심각하게 침해하고 있으므로, 이에 대하여 취득 당시의 가액의 의미를 사실상 취득가액으로 명확히 규정한다면 거래 주체에 상관없이 세부담이 공평하게 되어 실질과세의 원칙에 위배 및 개인과 법인간의 자의적 차별 문제를 해결할 수 있다. 따라서 본 연구에서는 다음과 같이 개선방안을 제안하고자 한다. 첫째, 「지방세법」 제10조 제2항인 “제1항에 따른 취득 당시의 가액은 취득자가 신고한 가액으로 한다. 다만, 신고 또는 신고가액의 표시가 없거나 그 신고가액이 제4조에서 정하는 시가표준액보다 적을 때에는 그 시가표준액으로 한다.”를 “제1항에 따른 취득 당시의 가액은 취득자가 신고한 사실상 취득가액으로 한다. 다만, 유상취득으로서 대통령령에서 정하는 방법에 의해서도 사실상 취득가액을 알 수 없는 경우와 증여, 기부, 그 밖의 무상취득의 경우에 한하여 시가표준액으로 한다.”로 개정하는 방안이다. 둘째, 현행 「지방세법」 제10조 제5항에서 규정하고 있는 사실상의 취득가격의 유형을 열거하고 있는데 제5항 전체를 삭제하고 다양한 방법으로 사실상의 취득가액을 입증할 수 있도록 개선하는 방안이다. 사실상의 취득가격의 구체적인 범위는 「지방세법시행령」 제18조(취득가격의 범위 등)를 그대로 사용하면 될 것이다. Article 10 of the current Local Tax Act stipulates that if the actual acquisition price is less than the standard market price in a transaction between individuals, the tax base should be calculated based on the standard market price regardless of the actual acquisition price. Alternatively, in the case of transactions between corporations, the tax base is calculated based on the actual acquisition price. This seriously violates the principle of tax egalitarianism and substantive taxation. Therefore, if the meaning of the value at the time of acquisition is clearly defined as the actual acquisition price, the tax burden will be equal regardless of the transaction subject, which would violate the principle of real taxation and prevent individuals from violating the principle of real taxation. It can solve the problem of arbitrary discrimination between and corporations. Therefore, in this study, we would like to propose an improvement plan as follows. First, the value at the time of acquisition pursuant to Paragraph 1, Article 10 (2) of the Local Tax Act shall be the value reported by the acquirer. However, if there is no report or indication of the reported value, or if the reported value is less than the standard market price prescribed in Article 4, the standard market price shall be used.” do it with However, for paid acquisition, the standard market price shall be used only in cases where the actual acquisition price is unknown even by the method pre- scribed by the Presidential Decree, and in the case of gift, donation, or other free acquisition. Second, the types of de facto acquisition prices stipulated in Article 10 (5) of the current Local Tax Act are listed. As for the specific range of the actual acquisition price, Article 18 (Scope of Acquisition Price, etc.) of the Enforcement Decree of the Local Tax Act may be used as it is.
중장년층의 인구사회학적 특성이 주거만족도에 미치는 영향에 관한 연구
박한준(Park Han Jun),김보기(Kim Bo Ki) 한국복지실천학회 2015 한국복지실천학회지 Vol.6 No.2
본 연구는 인구의 고령화로 인해 주거복지 문제가 심각함에 따라, 중장년층의 인구사회학적 특성이 주거만족도에 미치는 영향을 분석하였다. 주거만족도가 단순히 물리적인 특성에만 한정되는 것이 아니라 개인적인 형태, 심리요소 및 기능적ㆍ사회 경제적 환경요소의 영향을 받게 되는 총체적 성격을 갖는다는 것을 전제로 한다. 이러한 배경에서 주거만족도는 주거환경의 물리적 측면뿐만 아니라 사회적ㆍ행태적 측면의 성능을 평가하는 중요 기준이 된다고 볼 수 있다. 본 연구는 서울시내에 거주하는 중장년층 439명을 대상으로 하여 설문조사하였다. 독립변수로는 중장년층의 인구사회학적 특성으로, 종속변수로는 현재의 주거만족도를 설정하여 분석하였다. 결론적으로 본 연구를 통해 중년층의 주거만족도에 미치는 영향을 분석한 결과, 일부 항목에서 유의미한 결과가 없었다 하더라도 전체적으로 볼 때, 중장년층이 가진 인구사회학적 특성은 변인으로서 영향이 있다는 것을 추론할 수 있었다. 그러므로 주거만족도를 연구함에 있어서, 인구사회학적 변인에 대한 이해가 필요하다고 할 수 있다. This study analyzed the influence on middle-aged Adults' housing satisfaction by demographic characteristics. This study is on the assumption that the housing has an overall satisfaction simply character type that is affected by the personal, psychological, social and economic environment and functional elements is not limited only to the physical properties. In this context housing satisfaction can be seen that the critical criteria for evaluating the performance of the social and behavioral aspects as well as the physical aspects of the home environment. This study was to survey targeted the Welfare, middle-aged Adults 439 people living in Seoul. As an independent variable in the demographic characteristics of the elderly, the dependent variable was analyzed by setting the current residential satisfaction. In conclusion, analysis of the influence on housing satisfaction of middle-aged adults in this study, although there was no significant results in some of the items, as a whole, the demographic characteristics of the elderly could be inferred that the influence as a variable. Hence the study as a residential satisfaction, it can be said that the need to understand the demographic variables.
길경 Saponin이 고지방식이를 한 흰쥐의 혈청, 간장 및 분변 지질 함량에 미치는 영향
박무희(Mu-Hee Park),이영주(Young-Ju Lee),황성원(Sung-Wong Hwang),한준표(Jun-Pyo Han),배만종(Man-Jong Bae) 한국식품영양과학회 1994 한국식품영양과학회지 Vol.23 No.4
6주간 고지방식이를 섭취한 흰쥐에 있어서 길경 saponin이 지방 축적 억제와 대사에 미치는 영향을 검토하고자 혈청과 간장 및 분변 중 지방 성분을 생화학적으로 분석하여 다음과 같은 결과를 얻었다. 1. 혈청 및 간장중의 총지질, 총콜레스테롤 및 중성지방 함량은 길경 saponin군이 대조군에 비하여 유의한 감소를 보였다. 2. 분변 중 총지질 및 총콜레스테롤 함량은 대조군과 비교할 때 길경 saponin군이 다소 배설이 증가되었으나, 유의성은 인정되지 않았다. This study was conducted to investigate the effect of Platycodi radix saponin (PRS) on the reduction of lipid status in rats fed on high fat diet for 6 weeks after which lipid contents were measured in serum, liver and feces. The results obtained from this study are as follows; That the levels of total lipid, total cholesterol and triglyceride in serum and liver were significantly lower in the PRS group as compared with the control group. The contents of total lipid and total cholesterol excreted in the feces were tended to be slightly increase in PRS group compared to the control group, which were not significant.
박성호,박한준,윤승환,조준,문창택,장상근,Park, Sung-Ho,Park, Han-Jun,Youn, Seung-Hwan,Cho, Joon,Moon, Chang-Taek,Chang, Sang-Jeun 대한신경외과학회 2001 Journal of Korean neurosurgical society Vol.30 No.1
Object : The rapid and early oxygen delivery to brain tissue was a common therapeutic method in the treatment of severe head injury patients. The purpose of this study was to investigate the effect of increased fraction of inspired oxygen in early stage of severe head injury. Methods : The parameters of research were CSF(cerebral spinal fluid) oxygen pressure($PcsfO_2$), lactate, pH, temperature, and CSF carbon dioxide pressure($PcsfCO_2$). We selected 28 patients with head trauma whose the Glasgow Coma Scale(GCS) score was less than 8 point at admission. All patients were mechanically ventilated and monitored with the commercial ICP monitoring device. Each of parameters was compared as increased fraction of inspired oxygen. In experimental cohort of 14 patients, the mean $PcsfO_2$ level was increased to $314.93{\pm}259.15mmHg$ by raising the $FiO_2$ from 40% to 100% for nine hours(p<0.05). And the mean CSF lactate level was decreased to $2.96{\pm}1.98mmol/L$ on 100% $FiO_2$ as compared with $5.98{\pm}3.25mmol/L$ on 40% $FiO_2$ in control group(p<0.05). The only above two parameters were showed statistically meaningful outcome. Conclusions : Although this study was performed in small cohort and short period, these results supports that increased inspired oxygen therapy in severe head injuried patients was recommended as a modality of treatment in future through the continuous survey.
술중 풍선 확장을 이용한 일시적 근위부 결찰과 흡입, 감압술을 실시한 내경동맥의 거대동맥류 결찰 - 증례보고 -
원근수,신용삼,박한준,이성운,윤수한,조기홍,조경기,Weon, Keun Soo,Shin, Yong Sam,Park, Han Jun,Lee, Seung Un,Yun, Su Han,Cho, Ki Hong,Cho, Kyung Gi 대한신경외과학회 2001 Journal of Korean neurosurgical society Vol.30 No.1
Apatient, 51 years old woman, had suffered form headache and decrease of visual acuity. She had $3{\times}3cm$ sized giant aneurysm originated in cavernous and clinoid portion of left ICA(C4,C5) in the cerebral angiography. Before craniotomy, left CCA was exposed and 6F double lumen catheter was inserted in left ICA through the sheath. Pre-operative angiography was done. balloon catheter was positioned at the petrous portion of ICA. Eyebrow approach was done and giant aneurysm was exposed. The proximal blood flow was controlled with balloon dilatation and suction and decompression was tried, then multiple clips were applied. The loss of distal blood flow under intra-operative angiography was notified after clipping. The position of clips were repositioned to preserve blood flow & the rich flow was confirmed at distal part of clipping. In the post-operative cerebral angiography, the same finding was shown.