國稅行政의 電算化와 電子稅政의 效果에 관한 硏究

최양섭 건국대학교 행정대학원 2001 국내석사

As the information technology has been developing, the computerization of tax administration has been remarkable. In particular, this study reviews the computerization of tax administration in comparison with the advanced nations' and thereby, suggests the ultimate solutions in relation with the introduction of information technology. As the TIS opened in January, 1997, the National Tax Administration began to construct an integrated DB of taxing information and thereby, manage the taxing information comprehensively, while linking all the tax offices on-line. In 1999, 11 kinds of certificates including the business tax registry began to be served one-stop, and e-mail, Internet and Intranet have been constructed as information network system. However, since TIS has been constructed as backbone of taxing administration only, it is necessary to develop a "decision-making system" designed to produce quality information useful to formulation of major tax policies and thereby, enhance the productivity of tax administration and improve the service quality for people. The solutions to the problems can be enumerated as follows; First, currently the tax statement should be issued manually or electronically to be sent to tax payers in registered mails or personally, and the storage of the tax statement received requires space and time. Beginning from January 1, 2001, however, the digital tax statement system has been introduced, so tax payers should be able to submit their taxes through internet. Second, the notifications of national tax should be sent to tax payers via mai or registered mail, while they be uploaded onto e-mail.nts.go.kr. Then, the tax administration would be improved much. Third, the electronic report system needs to be reinforced for the convenience of both tax administration and tax payers. Fourth, the information system should be constructed to computerize the tax administration. Fifth, the tax investigation should be reformed to prevent tax evasions. Currently, the National Tax Administration is equipped with the computerization system as much upgraded as advanced nations', leading the domestic administrations in terms of computerization. In the future, the vision suggested in "Mid- and Long-term National Tax Administration Computerization Plan" should be implemented, while the advanced information techniques continue to be introduced to reform the tax administration comprehensively. Then, our tax administration will be advanced in the 21st century of knowledge and information society.

일제하 양양지방 독립운동과 기독교인의 역할

최양섭 목원대학교 신학대학원 1998 국내석사

이상과 같이 양양의 만세운동과 기독교인의 역할에 대해 살펴보았는데 다음과 같은 특징들을 발견할 수 있었다. 양양의 만세운동은 다른 지역에서 찾아볼 수 없는 기독교와 유교의 연합에 의해 이루어 졌다는 것이 특기할만한 점이다. 동학군을 토벌하는 보수적 성향을 지니고 양양 지역사회에서 영향력을 행사해 오던 유림세력이 1901년 감리교회의 선교로 인한 교회설립과 남궁억에 의해 현산학교가 건립되어 신문화 내지 근대사상의 소지가 마련되면서 갈등과 반목의 관계에 놓여 있었다. 그러나 유림들의 만세운동과 양양교회를 중심한 기독교인의 개혁이 학교 선, 후배라는 가교를 통해 서로의 감정과 개인적인 이해를 뒤로하고 항일사상과 독립사상으로 통일된 연합운동을 전개하였다는 것이다. 또한 이 만세운동을 주도하는 기독교인들이 대부분 각자의 교회를 위해 자신의 집과 토지를 제공할 정도의 독실한 기독교인으로서 운동의 계획과정부터 적극적으로 참여하였다는 것인데 이것은 그들이 대부분 정치적 참여보다는 신앙고백적인 차원에서였다는 것이다. 초기 부흥운동을 통해 신비적 체험으로 기독교의 본질에 접근한 신앙이 민족의 수난사를 통하며 “현실참여를 통한 민족의 구원이 하나님의 뜻”으로 받아들여 만세운동 당시 적극적 참여의 양식으로 표출되었다. 양양교회의 조화벽, 김필선, 물치교회의 전달원, 김두영, 광정교회의 오세옥에게서 볼 수 있듯이 만세운동 이후에도 계속 민족운동을 전개하였다. 그리고 양양교회를 담임하고 지역교회를 순행 목회한 김영학 목사의 애국사상과 독립의식은 지역교회와 교인들에게 적잖은 영향을 미쳤다는 사실을 알 수 있다. 양양 만세운동 이후 양양에서 당시 선교사들이 행하였던 교권과 신앙양태에 대한 자주적 의식이 싹텄다는 점을 확인 할 수 있다. 양양교회와 물치교회에서 목회한 이풍운에 의해 정치중립과 정교분리의 신앙을 강조하는 선교사들의 신앙에 대해 “민족의 독립이 곧 해방이요 구원”이라는 다소 혁명적인 의식과 교회의 자립을 추구하는 소위 “민족교회”의식이 싹트고 있었다. 한편 양양 만세운동을 통해 기독교는 비로소 지역민들에게 「민족종교」로 인식되었다. 기독교인들의 적극적인 만세운동의 참여로 기독교에 대해 백안시하던 태도를 고쳐 교회의 양적 성장이 이루어졌다. 1925년 이후 사회주의 사상의 영향으로 교인들이 다소 감소하나 30년대 이후 이용도에 의해 주도되는 부흥운동으로 계속 성장할 수 있었다. 그리고 만세운동 이후 교회에서 학교를 세워 민중을 일깨워 민족역량을 강화하였다는 사실은 주시할만한 일이다. 즉 만세운동 이후 전국적으로 나타나는 초현실적 신앙양태보다는 교육을 통한 현실 계몽주의 성향의 신앙양태가 나타나고 있다. 필자는 양양의 만세운동에서 기독교인의 역할을 규명해 보고자 하였으나 일차 자료의 부족과 부실로 인하여 미진한 부분이 많다. 일반 교인들의 참여활동 부분과 교회의 교세들을 명확히 알 수 없어 안타까운 마음이 든다. 한편 양양에서 기독교인으로 만세운동에 참여한 사람들까지 충렬사에 위패를 모셔두고 제례를 지낼 뿐 교회의 연합적인 행사나 예배가 없어 아쉬움으로 남는다.

청소년 개인정보보호 인식 고취를 위한 진단시스템 설계 및 구현

최양섭 영남대학교 교육대학원 2005 국내석사

남녀공학 일반계 고등학교의 학업성취도 비교 연구

최양섭 부산대학교 교육대학원 2003 국내석사

순교자 김영학 목사의 생애와 신앙 연구

최양섭 호서대학교 연합신학전문대학원 2025 국내박사

1. Purpose and Necessity of the Study This study aims to reexamine the life and faith of Rev. Kim Yeong Hak (1877–1933), who embodied the spirit of the Gospel as a“Good Shepherd” and was also a committed independence activist during the Japanese colonial period. He was the first overseas missionary sent to Siberia by the Korean Methodist Church, where he was ultimately martyred. Despite being a significant figure in the Korean Methodist Church, Rev. Kim’s specific independence activities—particularly his involvement in the March First Independence Movement in the Yangyang rigion and in the Korean Independence Patriotic Corps (Daehan Doknip Aeguk-dan)—have not been properly evaluated due to errors and omissions in local historical records, especially the Gazetteer of Yangyang County. Furthermore, considerable scholarly confusion remains regarding the nature of the persecution he endured under the Communist (Soviet) regime during his missionary work in Siberia, as well as the exact location and circumstances of his martyrdom. Accordingly, this study empirically verifies Rev. Kim’s independence activities, his missionary work in Siberia, and the reality of his martyrdom through an analysis of newly uncovered sources, including the materials from the State Archive of Primorsky Krai, the handwritten memoirs of his wife An Won-jeong, his prison letters, and findings from field research. Through this analysis, the study seeks to restore the forgotten legacy of this martyr’s faith within the history of the Korean Church—particularly the Methodist Church—and to contribute to its faithful transmission. 2. Despair and Calling: Early Life and Conversion Kim Yeong Hak was born in 1877 into a wealthy yangban(noble) family in Geumcheon-gun, Hwanghae-do, where he received a traditional education in the Confucian classics. Amid the collapse of the feudal order and the loss of national sovereignty brought about by foreign encroachment during the late Joseon Dynasty, he spent his youth in deep despair and led a dissipated life. In 1906, however, he encountered the Christian Gospel through contact with an evangelistic team at Tosan Market and experienced a profound conversion. After receiving baptism and undergoing spiritual regeneration in 1907, he discovered new hope within the Christian faith—as a means of national renewal and of transcending the anguish of a ruined country. Following his service as a colporteur and evangelist, he was ordained as a pastor in 1914. Kim subsequently developed into a patriotic pastor who sought not merely to preach the Gospel, but to educate believers to“believe rightly in the Lord and embody patriotism in their daily lives.” His interactions with national leaders during his studies at the Methodist Theological Seminary (Hyeopseong), together with his extensive field experience, formed the basis for what may be described as a socially participatory ethnic faith. 3. Ministry in Yangyang and the Independence Movement This study corrects longstanding errors in the local historiography of the Yangyang region and demonstrates that Rev. Kim Yeong Hak served as the principal leader of the March First Independence Movement in the area. Leadership of the Yangyang March First Independence Movement: After his appointment as superintendent of the Yangyang district in 1918, Rev. Kim actively instilled patriotic faith among local youth. During the March First Independence Movement of 1919, although the demonstrations in Yangyang formally involved both Confucian and Christian groups, the actual planning, mobilization, and execution of the protests were led by youths of the Yangyang Methodist Church—including Kim Pil-seon and Kim Jae-gwi—and other church members under Rev. Kim’s guidance. Contemporary Japanese reports corroborate this leadership by describing the demonstrators as “hundreds of people centered on Jesus-believers.” Rev. Kim was arrested on April 4, 1919, while directing the protests on site, and subsequently served six months in prison. Organization of the Yangyang Corps of the Korean Independence Patriotic Corps: Immediately following his release in October 1919, Rev. Kim collaborated with Gangwon-do provincial leader Cho Jong-dae to organize a secret association known as the Yangyang Corps of the Korean Independence Patriotic Corps (Daehan Doknip Aeguk-dan), serving as its corps commander. He engaged in fundraising to support the Provisional Government of the Republic of Korea in Shanghai and facilitated the dispatch of young people to the Independence Army. In 1920, he was again arrested in connection with the so-called Chulwon Patriotic Corps Incident, sentenced to one year and six months’ imprisonment, and incarcerated at Seodaemun Prison. These facts demonstrate that Rev. Kim was not a peripheral supporter, but rather a central leader of the independence movement in the Yeongdong region of Gangwon-do. 4. Siberian Mission and Communist Persecution After his release in April 1922, Rev. Kim volunteered at the SouthernMethodist Annual Conference in September to serve as a missionary to Siberia —a post that no one else was willing to assume. This decision arose from a pastoral conviction that missionary work and the independence movement were inseparable, and from a desire to care for suffering Korean compatriots abroad. Upon his appointment to the Sinhanchon Church in Vladivostok, he encountered systematic religious oppression under the Soviet Communist regime. Confiscation of Church Property and the Mechanisms of Persecution: Archival materials from the State Archive of Primorsky Krai (1923–1929), analyzed here for the first time, reveal the regime’s meticulous process of persecution. Soviet authorities confiscated church land and buildings in 1923 and coerced congregations into rental contracts imposing exorbitant fees. They repeatedly inventoried and monitored church property, while organizations such as the Revolutionary Communist Youth League harassed congregations through unauthorized occupation and disruption of church facilities. Deprivation of Religious Freedom: Within the rationing system, pastors and believers were deprived of food ration coupons—effectively denying them the means of survival—subjected to excessive taxation, and prevented from conducting missionary activities through restrictive worship permit requirements. The regime also attempted to coerce pastors into spying on one another. Rev. Kim firmly rejected such efforts. His outspoken defense of theism against Communist Party members during a public debate in 1924 further intensified state hostility toward him. 5. Suffering, Resistance, and Martyrdom Around 1929, as threats to personal safety reached a critical level, the Methodist Mission Board ordered missionaries to withdraw. While fellow pastors and many believers fled to Manchuria, Rev. Kim chose to remain, declaring that he “could not leave as long as a single saint remained.” Arrest and Exile: On January 2, 1930, Rev. Kim was arrested by the GPU (State Political Directorate) on fabricated charges of being a“vicious reactionary,” allegedly a Japanese spy and counter-revolutionary. He was detained in Vladivostok Prison for over a year without trial and subjected to intense pressure to apostatize, which he steadfastly resisted. In 1931, he was sentenced to ten years of hard labor and transferred to a Gulag in the Kolyma region of northeastern Siberia. Clarification of the Location and Circumstances of Martyrdom: Considerable confusion has long surrounded the place and cause of Rev. Kim’s death, with theories ranging from freezing, drowning, to death in prison. Through field investigation and textual verification, this study clarifies that Na-kang, cited in the 1933 obituary written by Do In-kwon, refers to present-day Magadan. The reported cause of death, nong-gareum, is identified as a natural phenomenon describing a fissure that forms between sheets of sea ice under extreme cold. Rev. Kim was forcibly mobilized for snow removal and ice-clearing labor—work necessary to maintain transport routes for supplies and prisoners during the early construction of the Magadan port. He fell into such an ice fissure and died in January 1933 (lunar December 1932). This was not a mere accident, but a death directly resulting from his refusal to renounce his faith and his deliberate decision to remain amid persecution—thus constituting genuine martyrdom. 6. Conclusion and Implications The life of Rev. Kim Yeong Hak represents a profound journey: overcoming the despair of the late Joseon period through Christian faith, devoting himself to national salvation and independence under Japanese colonial rule, and ultimately sacrificing his life to preserve the integrity of faith under Communist persecution in Siberia. Historical Restoration: By empirically establishing Rev. Kim’s leading role in both the March First Independence Movement and the Korean Independence Patriotic Corps, this study calls for corrections to local historical records, including the Gazette of Yangyang County, as well as to commemorative practices. Confirmation of Martyrdom: By clarifying both the location (Magadan) and circumstances (death in a nong-gareum during forced labor) of his martyrdom, this study rectifies long-standing historical inaccuracies. Denominational and National Significance: The reinstatement of Rev. Kim Yeong Hak’s martyrdom in the Doctrines and Discipline after a thirty-year absence, ratified by the 2025 Methodist Legislative Assembly, marks a realization of historical justice. Furthermore, his posthumous award of the Patriotic Medal of the Order of Merit for National Foundation by the Republic of Korea in 1990 confirms his national significance. At a time when the Korean Church faces declining public trust due to materialism and ideological excess, the spirituality of suffering participation and martyr faith exemplified by Rev. Kim offer essential values that must be recovered. His death is not merely a historical episode, but a compelling witness that challenges contemporary Christians to reconsider the meaning of authentic discipleship.

7차 교육과정에서의 통계 지도에 대한 연구

최양섭 仁荷大學敎 敎育大學院 2002 국내석사